论金融会计风险及其控制——以A市农村合作银行为例

摘 要

随着金融改革的不断深化，金融风险表现越来越来突出，尤其是金融会计风险更不容忽视。本文从四个部分阐述金融会计风险防范和化解，第一部分简单介绍金融会计风险的定义及类型；第二部分对A市农村合作银行的金融会计风险分析；第三部分分析A市农村合作银行金融会计风险形成原因；第四部分着重从六个方面阐述如何防范和化解金融会计风险：一是建立适应商业化经营特点的管理型金融会计新体系；二是加强和改善金融会计的信息揭示与披露系统；三是改革银行管理考核体制；四是强化财会工作对经营行为的监督职能；五是构建全面有效的金融会计风险监督保障系统；六是积极推行责任会计和广泛运用会计电算化核算系统。

关键词： 金融会计风险；防范与化解；监督
On the Financial Accounting Risk and Control
 

Abstract
With the continuous deepening of financial reform, financial risks that become more and more prominent, especially in the financial accounting risk should not be ignored, this article describes the financial accounting from the four risk prevention and resolution, the first section briefly explains the risk of financial accounting definitions and types of ; second part of the city of X rural cooperative bank financial accounting and risk analysis; third part of the city of Xrural cooperative bank financial risk of the formation of the accounting reasons; fourth section focuses on six aspects described how to guard against and defuse financial accounting risks: First, the establishment of commercial operations to adapt to the characteristics of a new system of managed financial accounting; second is to strengthen and improve financial accounting and disclosure of information revealing system; Third, reform of bank management evaluation system; four accounting work is to strengthen the oversight function of the business activities; fifth build a comprehensive and effective risk monitoring to protect the financial accounting system; 6 is the responsibility of actively promoting the extensive application of accounting and computerized accounting accounting systems.

KEY WORDS : Financial Accounting risk To prevent and resolve Supervisi

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