摘 要

金融業(yè)在國(guó)民經(jīng)濟(jì)中處于核心地位，其安全運(yùn)行關(guān)系著經(jīng)濟(jì)的發(fā)展和社會(huì)的穩(wěn)定。會(huì)計(jì)業(yè)務(wù)作為商業(yè)銀行最基本的業(yè)務(wù)，始終貫穿銀行經(jīng)營(yíng)管理的全過程，銀行每一筆經(jīng)營(yíng)業(yè)務(wù)的運(yùn)作都要通過會(huì)計(jì)核算來實(shí)現(xiàn)，這樣，銀行的會(huì)計(jì)風(fēng)險(xiǎn)的控制在銀行的風(fēng)險(xiǎn)管理中占據(jù)了重要的地位。
建設(shè)銀行湖北黃梅支行作為中國(guó)建設(shè)銀行的分支機(jī)構(gòu)之一，在總行、省分行的統(tǒng)一指導(dǎo)下，近年來資產(chǎn)、負(fù)債業(yè)務(wù)保持了較高的發(fā)展速度，本文主要通過對(duì)其會(huì)計(jì)風(fēng)險(xiǎn)管理的現(xiàn)狀，提出了現(xiàn)存會(huì)計(jì)風(fēng)險(xiǎn)管理存在的問題，給出了進(jìn)一步加強(qiáng)會(huì)計(jì)風(fēng)險(xiǎn)管理應(yīng)采取的主要對(duì)策。全文共分為四章：
第一章是商業(yè)銀行會(huì)計(jì)及其風(fēng)險(xiǎn)管理的簡(jiǎn)要介紹，作為一般性論述和全文知識(shí)鋪墊，對(duì)商業(yè)銀行會(huì)計(jì)及特點(diǎn)、商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)及商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)管理等做了簡(jiǎn)要描述，同時(shí)對(duì)研究商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)管理的重要意義做了必要的闡述。
第二章主要概述了建行湖北黃梅支行的概況及其會(huì)計(jì)風(fēng)險(xiǎn)管理的現(xiàn)狀。
第三章主要分析了黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理中存在的問題。
第四章在以上基礎(chǔ)上，提出了加強(qiáng)黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理的策略及其他建議。


關(guān)鍵詞：商業(yè)銀行；黃梅支行；會(huì)計(jì)風(fēng)險(xiǎn)；會(huì)計(jì)風(fēng)險(xiǎn)管理



ABSTRACT

As the core of national economy, the safe functioning of financial sector is closely related to the economic growth and social stability. Accounting, the basis of commercial banks, is an integral part throughout their whole operation. Every transaction in bank needs the accounting records, thus the accounting risk control plays an important role in the risk management.
The construction bank of Hubei Huangmei subbranch of a bank of China construction as one of the branches of the provincial branch headquarters, in recent years, under the guidance of the unity of assets, liabilities operations keep a high speed development, based to the status of its accounting risk management, then put forward the problems of it and provides practical strategies to avoid accounting risks. This paper can be divided into four chapters:
Chapter l briefly introduces the accounting business and accounting risk management. The major businesses and functions of commercial banks, the function and characteristics of accounting business, its risk management，and the importance of studying commercial bank accounting risk management.
Chapter 2 mainly tells an overview of the Huangmei CCB and status of its accounting risk management.
Chapter 3 mainly analyzes the existing problems in accounting risk management of the Huangmei CCB.
Chapter 4 based on above analysis, mainly produces strategies and various suggestions to strengthen the accounting risk management of the Huangmei CCB.


KEY WORDS：commercial bank；the Huangmei CCB；accounting risk；accounting risk management



目 錄

引 言....................................................................1
一、商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)及管理概述.............................................2
（一）商業(yè)銀行會(huì)計(jì)及其特點(diǎn)..............................................2
1.商業(yè)銀行會(huì)計(jì)的概念...............................................2
2.商業(yè)銀行會(huì)計(jì)的特點(diǎn)...............................................2
（二）商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)..................................................3
1.商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)范疇.............................................3
2.商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)的類型...........................................4
3.商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)的成因...........................................4
（三）商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)管理內(nèi)涵及研究意義................................5
二、建行湖北黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理...........................................6
（一）建行湖北黃梅支行概況..............................................6
（二）建行湖北黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理現(xiàn)狀 ................................8
1.黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理面臨的內(nèi)外部環(huán)境.............................8
2.黃梅支行的會(huì)計(jì)風(fēng)險(xiǎn)點(diǎn)............................................9
3.黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理建設(shè)現(xiàn)狀....................................10
三、建行湖北黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理存在的問題...............................11
（一）在會(huì)計(jì)風(fēng)險(xiǎn)管理認(rèn)識(shí)上存在差距....................................11
（二）制度政策執(zhí)行力不夠..............................................11
（三）人員培訓(xùn)難度大..................................................11
（四）會(huì)計(jì)電算化帶來的新舊系統(tǒng)對(duì)接問題................................12
四、研制建行湖北黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理的策略................................13
（一）確立會(huì)計(jì)風(fēng)險(xiǎn)管理基本目標(biāo)........................................13
（二）制定會(huì)計(jì)風(fēng)險(xiǎn)管理策略............................................13
（三）加強(qiáng)黃梅支行會(huì)計(jì)風(fēng)險(xiǎn)管理的其他建議..............................15
1.加強(qiáng)防范道德風(fēng)險(xiǎn)的思想教育......................................15
2.加強(qiáng)防范操作風(fēng)險(xiǎn)的業(yè)務(wù)培訓(xùn)......................................15
結(jié)束語...................................................................16
致 謝...................................................................17
參考文獻(xiàn)...................................