完善会计在金融创新中控制金融风险的对策及建议  

Countermeasures and Suggestions to Control the Financial Risks in Financial Innovation of Consummating Accounting

作　　者：危晓霞[1] 

机构地区：[1]中国人民银行抚州市中心支行,江西抚州344000

出　　处：《科技广场》2011年第10期114-116,共3页Science Mosaic

摘　　要：金融创新不仅是金融业自身发展的内在动力,更是经济市场化最重要的内生变量。现代市场经济的每一步发展,都离不开处于核心地位的金融业的创新发展。在经济市场化、金融全球化的背景下,客观审慎地分析我国现阶段金融业务创新的情况与绩效,找出解决其伴生风险的途径和方法,对推进金融创新很有必要。本文立足于从会计管理、会计控制的角度,深入探讨金融创新中如何完善会计制度,如何发挥会计在控制金融风险中的作用,力求找到用会计的方法和手段去化解和防范金融创新中导致的系统性风险,以推动我国商业银行金融创新的进步。Financial innovation is not only the development of the financial industry＇s own internal dynamics, it is the most important market-oriented economy of endogenous variables. Every step of the modem marketing economy development are inseparable at the core of the financial sector innovation and development. In the context of marketing economy and financial globalization, carefully and objectively analysis of our present financial situation and performance of business innovation, which is necessary to find solutions to the associated risk of ways and means of promoting financial innovation. This article is based on management from the accounting, accounting control point of view, depth of financial innovation in how to improve the accounting system, accounting on how to play the role in control of financial risks, try to find ways and means to use accounting to resolve and prevent financial innovation led to the systemic risk, in order to promote innovation in China＇s commercial banking and financial progress.

关 键 词：金融创新 风险防范 会计控制 制度设计 

分 类 号：F832[经济管理—金融学]