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商业银行会计部位的风险与防范
引用本文:于小岗,刘青臣.商业银行会计部位的风险与防范[J].安阳工学院学报,2004(3):91-92.
作者姓名:于小岗  刘青臣
作者单位:中国建设银行,安阳分行,河南,安阳,455000;中国建设银行,安阳分行,河南,安阳,455000
摘    要:近年来,随着科技手段的广泛应用,银行会计工作发生了前所未有的变化,风险也相伴而生.会计部位案件、事故频发,严重威胁着银行和客户的经济利益,阻碍了商业银行的改革发展.因此,掌握会计部位风险的表现形式,研究分析风险成因,制定防范和化解风险的措施成为当务之急.

关 键 词:会计部位风险表现形式  风险成因  风险防范
文章编号:1671-928X(2004)03-0091-02
修稿时间:2004年4月2日

On Risks of Accounting Position in Commercial Banks and Prevention of them
YU Xiao-gang,LIU Qing-chen.On Risks of Accounting Position in Commercial Banks and Prevention of them[J].Journal of Anyang Institute of Technology,2004(3):91-92.
Authors:YU Xiao-gang  LIU Qing-chen
Abstract:With the popular application of scientific and technological methods, the work of bank accounting has changed greatly. Risks emerge with it. Frequent crimes and accidents arising from accounting gravely threaten the interests of banks and clients, and hold back the reform and development of commercial banks. Therefore, It is urgent to master the manifestation of accounting risks, study and analyze the causes of risks and formulate measures for prevention of them.
Keywords:risk manifestation of accounting position  causes of risks  prevention of risks
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