我国商业银行的会计风险管理研究——以 JJ银行上饶分行为例
摘
要
我国银欧亿·体育（中国）有限公司改制以来，商业银行作为中国金融服务产业的中坚力量，在推动中国银
欧亿·体育（中国）有限公司健康有序发展方面取得了重要功绩。随着外资银行和衍生金融投资工具的大规模涌
现，伴随信息技术的进步和对客户多样化的服务需求，导致中国商业银行所面对的经营
环境越来越错综复杂。同时伴随着改革开放和市场经济的发展，银行竞争和压力越来越
大，尤其是近几年来，多数银行案件都通过内外勾结的方式实施欺诈，加之会计执行贯
彻力度不大、内外部监督不力等因素使得国内金融案件频发大案、要案，这就对银行的
风险管理提出了更高更严的要求。在企业风险防范的各个环节中，会计工作贯穿始终，
是银欧亿·体育（中国）有限公司务最终顺利完成的基本环节。会计风险的有效控制是保证商业银行健康长远稳
定运作的重要基石，会计风险防范也是商业银行正常运营管理工作的有力保证，所以银
欧亿·体育（中国）有限公司应突出会计领域的风险防范。
本文根据商业银行风险管理理论，并结合 JJ银行上饶分行的实际案例，研究我国商
业银行会计风险防范问题。本文将商业银行会计风险从成因与特性上做分类，并分析了
会计风险的特点与有关理论概念，进一步对我国商业银行现有会计风险防范与存在问题
进行阐述。尽管 JJ银行上饶分行在运营过程中采取了诸多措施，但还是存在风险防控理
念不健全、组织管理结构不合理、信息技术支持不足、会计内控制度不严格、会计人员
管理不到位等问题。本文进一步从内外两方面分析这些问题产生的原因，内部原因主要
是会计内部监督范围和内容不尽完善、会计人员素质层次不齐、会计人员风险意识淡薄、
内部控制体系缺陷；外部原因主要是外部欺诈行为和外部监管弱化。经过理论分析和案
例论证，本文建议商业银行可以从加强会计风险意识文化建设、健全会计内控制度体系、
提升会计人员的专业素质、强化会计技术支撑构建安全控制系统、坚持内外部监督与管
理等方面入手加强会计风险管理。
关键词：商业银行；会计风险；风险管理
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Abstract
Abstract
Since the reform of China's banking industry, commercial banks, as the backbone of
China's financial service industry, have made great achievements in promoting the healthy and
orderly development of China's banking industry. With the large-scale emergence of foreign
banks and derivative financial investment instruments, along with the progress of information
technology and diversified service requirements for customers, Chinese commercial banks are
facing more and more complicated business environment. Along with reform and opening-up
and the development of market economy at the same time, the bank competition and the
pressure is more and more big, especially in recent years, most cases are implemented by
means of collusion between the inside and outside of fraud, and execute and implement
accounting is, internal and external factors such as weak supervision makes major domestic
financial crime cases, this is the risk management for banks even more strict requirements are
put forward. In each link of enterprise risk prevention, accounting work runs through from
beginning to end, which is the basic link of banking business. Effective control of accounting
risk is an important cornerstone to ensure the healthy and long-term stable operation of
commercial banks, and accounting risk prevention is also a strong guarantee for the normal
operation and management of commercial banks, so the banking industry should give
prominence to risk prevention in the accounting field.
Based on the risk management theory of commercial banks, and combined with the
practical case of JJ Bank Shangrao branch, this thesis studies the accounting risk prevention
of China's commercial banks. This thesis classifies the accounting risks of commercial banks
from the causes and characteristics, analyzes the characteristics and related theoretical
concepts of accounting risks, and further expounds the prevention and existing problems of
accounting risks in China's commercial banks. Although JJ Bank Shangrao branch has taken
many measures in the process of operation, there are still some problems, such as imperfect
risk prevention and control concept, unreasonable organizational management structure,
insufficient information technology support, lax internal accounting control system and
inadequate accounting personnel management. This paper further analyzes the causes of these
problems from both internal and external aspects. The internal reasons are mainly the
imperfect scope and content of accounting internal supervision, the uneven quality and level
of accounting personnel, the weak risk awareness of accounting personnel, and the defects of
internal control system. The main external reasons are external fraud and weakening of
external supervision. Through theoretical analysis and case demonstration, this thesis suggests
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我国商业银行的会计风险管理研究——以 JJ银行上饶分行为例
that commercial banks can strengthen accounting risk management from strengthening the
construction of accounting risk awareness culture, improving the accounting internal control
system, improving the professionalquality of accounting personnel, strengthening the
accounting technical support to build security control system, adhere to internal and external
supervision and management and other thesis.
Key Words: Commercial Bank；Accounting Risk；Risk Management
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