金融企业会计风险的成因与规避
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密 惠 保
金融企业会计风险的成因与规避(论文10000字)
Causes and avoidance of accounting risks in financial enterprises
摘要：在如今快时代的发展现状下，各大企业尤其是金融企业发展越来越迅速，市场经济的高速发展使金融企业的得到了快速提升，而在当今金融企业的发展过程中，金融风险也显得越来越猖狂，所以我们对金融风险的预防和管控也成为了其中比较关键的问题，现在本文主要以商业银行为主，其他行业为辅来举例说明当今金融企业所面临的会计风险，从会计核算、会计监督、会计信息的真实性和外汇会计这四个大方面来找出一些风险的形成原因，同时分别提出一些个人的建议，希望能减少一点点金融企业的会计风险，从而为这个社会做出一点微薄的贡献。
关键词：金融企业；会计；风险；形成原因；建议
Causes and avoidance of accounting risks in financial enterprises
Abstract: In today's era of fast development present situation, the companies especially the financial enterprise development more and more quickly, with the rapid development of market economy makes financial companies get rapid ascension, and in the process of the development of modern financial enterprise, financial risk also appears more and more rampant, so we also to prevention and control of financial risk has become one of the more critical problems, this article mainly commercial Banks now is given priority to, other industry is complementary to illustrate facing today's financial enterprise accounting risk, from the accounting practice, accounting supervision, the authenticity of accounting information and accounting of the four major aspects of foreign exchange to find out the reasons for the formation of some risk, At the same time, I put forward some personal Suggestions, hoping to reduce the accounting risk of financial enterprises a little bit, so as to make a little contribution to the society.
[来源：http://www.think58.com]
Key words: Financial enterprise,Accounting, Risk,Cause of formation, Advice
目录
摘要和关键字 1
文献综述 2
一、金融企业会计的界定与特质 5
（一）界定 5
（二）特质 5
二、金融企业会计风险的具体表现 5
（一）会计核算风险 5
（二）会计监督风险 6
（三）会计信息真实性风险 7
（四）外汇会计的风险 8
三、金融企业会计风险的成因--以商业银行为例 9
（一）商业银行会计核算风险成因 9
（二）商业银行会计监督风险成因 10
（三）商业银行会计信息真实性风险成因 10
（四）商业银行外汇会计风险成因 11
四、金融企业会计风险规避措施 12
（一）金融企业会计核算风险规避措施 12
（二）金融企业会计监督风险的规避措施 13 [资料来源：http://www.THINK58.com]
（三）金融企业会计信息真实性风险规避措施 14
（四）金融企业外汇会计风险规避措施 14
五、总结 15
参考文献 17
[资料来源：http://think58.com]