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商业银行本质是以盈利为主的经营企业,其需要建立良好的会计工作机制,进而优化银行内部的经济管理力度。由于市场经济体制的多变性,银行经营阶段需不断地调整控制模式,这给会计管理工作造成了很大的困难。为了避免会计操作出现的种种失误,要详细分析会计工作风险发生的成因,提前财务有效措施进行处理。本次分析了商业银行的经济作用,对其会计风险成因进行相关的探讨,最终提出切实可行的管理决策。
The nature of commercial banks is profit-oriented enterprises, which need to establish a good accounting mechanism, and then optimize the bank’s internal economic management. Due to the variability of the market economy system, it is necessary to constantly adjust the control mode in the bank operation stage, which has caused great difficulties in accounting management. In order to avoid all sorts of mistakes in the accounting operation, it is necessary to analyze in detail the causes of the accounting work risk and deal with the financial effective measures in advance. This analysis of the commercial bank’s economic role, the causes of its accounting risk related discussions, and ultimately make practical management decisions.