商业银行会计业务操作风险的成因及对策研究  

The Reason and Countermeasures of Operating Risk in Accounting Business of Commercial Banks

作　　者：罗新华[1] 姚继红[2] 

机构地区：[1]山东大学管理学院 [2]中国建设银行股份有限公司济南高新支行

出　　处：《山东大学学报（哲学社会科学版）》2008年第4期119-123,共5页Journal of Shandong University(Philosophy and Social Sciences)

基　　金：山东省社会科学规划研究项目(06BJZ011);山东省软科学研究计划项目(2006087)

摘　　要：近年来,商业银行大案频发,剑锋直指操作风险,会计业务领域已经成为重灾区。因此,加强对会计操作风险成因的分析并制定切实有效的防范对策,将风险管理的理念根植于经营业务操作中,将操作风险控制变成每一位会计人员的自觉行动,是实现商业银行长期持续、有效发展的根本保障。In recent years, major criminal cases have attacked commercial banks frequently, highlighting the importance of operation risk management. Consequently, to guarantee sustainable development of commercial banks, it is necessary to analyze the causes of operating risk and work out practical and effective countermeasures. In addition, the concept of risk control and risk management should be instilled in accounting operations and so that ever）＇ accountant will be conscious of risk control in their daily work. This paper analyzes the characteristics and status of accounting operation risk, and then put forward some countermeasures to improve accounting risk management in commercial banks.

关 键 词：商业银行 会计业务 操作风险 风险管理 风险控制 

分 类 号：F830.42[经济管理—金融学]