摘要
银行经营活动的运作过程,与会计工作十分密切,几乎每一笔业务都需要银行会计的核算与操作,防范金融风险的前提是防范银行会计风险。我国金融风险的成因有:商业银行的资产结构不合理,资产的盈利性及流动性差;金融机构采取粗放式经营方式,盲目扩张;金融机构内部管理松弛,运作不规范,约束机制不健全;银行自身风险意识差;中央银行的监管侧重于计划型和行政性、不适应市场经济。
The operation process of banking activities is closely related to accounting work.Almost every business needs the accounting and operation of bank accountants.Prevention of financial risks is the prevention of bank accountant risks.The causes for China＇s financial risks are： the unreasonable asset structure of commercial banks,the poor profitability and liquidity of asset,the extensive mode of operation by financial institutions,the blind expansion,the lax internal management,un-standardized operation,un-sound restriction mechanism,the poor risks awareness of banks,the central bank＇s regulatory focuses on the planning type and administrative type which is not suited to a market economy.
出处
《价值工程》
2010年第33期3-3,共1页
Value Engineering
关键词
金融风险
资产结构
风险意识
金融监管
会计防范
financial risks
asset structure
risks awareness
financial supervision
accounting prevention
