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1、 中国地质大学长城学院本科毕业论文文献综述系 别： 经济系 专 业： 会计学 姓 名： 张 虹 学 号： 013121424 2016 年 4 月 30 日拜尔(Bell)和凯瑟路(Carcello )运用来自KPMG审cf一实务中的77个实施舞弊公司和305个未实施舞弊公司，构造了一个Logistic回归模型并对其进行检验。在最终的回归模型中包括的重大风险因素有:内部控制的不力，公司的高速增长，不理想的或与长期趋势不一致的获利水平，管理者当局对实现盈利预期的过度强调，向审计师传递虚假信息或者干脆躲避审计师的管理者当局，所有权结构以及在财务报告态度的进取性与内部控制的虚弱性的相互关系。阎达五、

2、陈东辉的会计风险初探对会计风险做出了明确的定义。文章通过对会计过程的分析，探讨了会计风险形成的过程和原因。两位学者从对不同利益主体的影响、风险能否控制、风险的表现形式、会计风险产生原因等角度对会计风险做出了多种分类。并通过对会计风险的分类，高度概括了会计风险的客观性、不确定性和后果严重性等特点，为今后对会计风险及其对策的研究提供了基本的理论框架。林俞的试论会计风险在前人研究的基础上，丰富了会计风险这一概念的含义。并提出要针对会计处理方法可选择空间过大的现状，进一步研究会计理论，尽量寻找能计量和反映企业真实价值的方法，合理减少可选择性。要建立健全会计资格审查制度和持证上岗制度，不断提高会计人员的

3、业务素质和工作水平，同时要加强会计人员的职业道德教育，强化其职业道德意识。避免外部信息使用者误信虚假的会计信息。许新霞认为，会计风险许多情况下是由于各方利益的冲突引起的，投资者、管理者从个人角度出发更多考虑的是企业微观效益。政府则从全社会角度考虑的是实现本国资源最优配置的宏观利益。微观利益与宏观利益的差异在很大程度上诱发了会计风险的产生，二者的偏差越大，会计风险也就越大。王晓艳认为，会计风险分为来自于会计系统内部和外部的会计风险，对于来自会计系统外部的市场风险和环境风险，是客观的，不可控制的。会计系统内部的会计风险包括固有风险和行为风险，会计系统固有风险是客观不可控制的，但对会计风险的产生是至

4、关重要的。会计行为风险是主观可控制的，是产生会计风险的直接原因。韩传兵在论会计风险的形成及防范中进一步讨论了会计风险防范的途径。文章分析了会计风险的形成原因，并提出了积极开展会计风险及相关会计理论的研究，完善会计制度、准则，建立健全内部控制制度并强化其实施，加强会计职业道德建设等途径防范会计风险。顾伟娟基层商业银行会计风险成因与防范中深刻分析了在基层商业银行中会计风险主要表现在如下凡个方面:出纳利用现金、金库等内部控制的漏洞和监督管理的不力趁机作案;开具虚假的存单和回单，伪造单证，以此骗取银行资金;恶意造成银行账户串户，非法挪用客户资金;管辖行监查基层银行不到位造成的基层银行内部人员欺诈案件;

5、通过窃取计算机操作密码，进入系统非法转移客户资金;偷盖、私刻、伪造企业的预留银行印鉴、银行业务章盗取银行资金作案。吴殿波在城市商业银行会计工作中存在的问题及对策中归纳出城市商业银行会计工作存在以下五方面问题:会计管理体制存在缺陷，会计职能的转变落后，缺乏成本控制，会计科目设置滞后，会计业务人员素质不高。陈嫩惠在论基层商业银行会计风险的防范中提出基层商业银行的会计风险引发因素分为两方面，即会计主体主观和客观。其中客观因素又包括会计内控制度不健全，员工业务素质普遍不高，会计监督并不完善，岗位设置不尽合理。赵丽梅在浅议我国商业银行会计风险及其防范中提出银行会计风险的表现主要可以概括为会计核算风险、票

6、据结算风险和会计监督风险，其中又将票据结算风险划分为开户风险、出售票据和结算凭证的风险、结算业务操作风险、岗位设置风险、支付清算风险。高思广在城市商业银行会计风险管理研究中提出了城市商银行会计风险评价指标体系，指标体系中将会计风险划分为会计环境风险、内部控制风险、会计人员风险以及会计技术风险四个方面，23个二级指标，标的设置反映了会计风险的影响因素，通过模糊评价法量化分析和因子分析多元统计方法构建了银行会计风险的评价体系。杨洪波、刘淑娟、刘芳芳在城市商业银行会计风险的模糊评价中主要通过建立有针对性的银行会计风险评价指标体系，采用二级模糊评价并结合层次分析法来对银行会计风险进行模糊评价，以便更有

7、效的揭露银行会计风险。 综上所述，结合国内外已有研究成果，我们应借鉴国际先进经验，加强有关研究力量。我国会计风险和会计风险防范相关的理论研究还不深入，且缺乏实证研究。本文拟对会计风险进行较为全面的分析，提出有效防范会计风险的措施。中国地质大学长城学院本科毕业论文外文资料翻译系 别： 经济系 专 业： 会计学 姓 名： 张 虹 学 号： 013121424 2016 年 4 月 30日外文资料翻译译文浅谈商业银行会计风险及防范措施分析摘要：银行会计是银行运行过程中至为关键的一环，其存在着一定的工作风险。为了使得商业银行能够在激烈的市场竞争中占据优势，就需要商业银行的会计系统增强抵御风险的能力。本

8、文主要分析了目前商业银行会计风险产生的原因，并因此提出了有针对性的改进策略。关键词：商业银行；会计风险；防范措施我国近年来的经济处于快速发展的转型期，作为经济发展的枢纽，也就是商业银行系统也在发生着较为深刻的变革。但是同时商业银行也面临着前所未有的风险，在市场经济的浪潮中，银行企业的兼并和倒闭的现象时有发生。为了寻求自己的生存之地，就需要银行的会计系统的抵御风险的能力增强，需要对会计不规范的行为进行约束。一、商业银行会计风险的表现形式1.票据结算的风险。目前随着市场交易的频率和额度的增加，因此支付的数量就在呈现直线上升的趋势，在支付过程中产生的票据，就会带来风险。票据结算的风险主要是体现在票据

9、填写信息的不清楚，就会造成会计风险；银行内部人员在结算过程中的违规操作也会带来风险；逐渐增多的票据犯罪也会给商业银行的发展带来风险。2.会计审核与报表风险。会计工作者每天面临着大量的审核工作，在审核过程中，处理资产、负债以及中间业务的时候，每天就会经受大量的现金支付、账户登录以及结算等，这些资金流动的过程都会带来风险。在进行报表编制的时候，其是会计工作的最后一个环节，但是往往会使得报表的数据不真实，这样就造成了银行风险的产生。3.银行内部控制产生的风险。商业银行系统中为了尽量降低遇到的风险，往往会制定一系列规范的操作来对会计工作者的行为进行约束，但是这些制度在现实生活中往往很难落实到实处，会计

10、工作者往往会出现身兼数职的现象，这样就会造成业务上的重叠，从而难以起到相互监督的作用，这样就造成了银行的内部风险的产生。二、商业银行会计风险产生的原因1.市场经济力度的增大。我国目前正在进行着市场经济改革，改革的力度在不断加大。但是由于银行是国有企业，在其发展过程中，有着很浓厚的计划经济的发展背景，尽管要推行市场经济，但是并不是短时期内能够完全将计划经济的体制和模式完全抛开的。我国目前市场经济的发展也不平衡，市场上对银行系统的管理还没有形成一个统一的标准，在市场需求和资本吸收之间还没有形成较好的平衡点，因此商业银行在吸收了大量的社会资金以后，不能够对平均利润率进行合理调节分配，这样就容易产生风

11、险。此外，资金管理制度的不完善，不合法的企业大量出现，这样也增加了商业银行的会计风险。2.银行内部人员的违规操作。目前银行内部人员的违规操作主要是体现在：不规范的开户，造成会计项目滥用；开户时的证明力度和审核系统不完善，因此就造成企业无法完成对账的现象；内部进行随意开票，造成了虚假证明的泛滥；随意对余额和报表的数据进行改正。更严重的是，一些银行的内部人员在开票的时候，喜欢做假账，这样在无形之中就造成了虚假成本低的增加，增大了银行的抵御风险，造成了国家的经济损失。3.银行管理制度的落后。在对商业银行的会计进行审核的时候，往往是以存款数量的考核，因此在制定管理制度的时候，往往过于注重基层建设，因此

12、造成了银行的经营管理的过程的不完善，而且往往会缺乏监督系统的建设，这样就造成会计工作者的防范风险的意识较差，违规操作的现象十分突出，久而久之，就对银行的发展产生了很大的风险。而且目前银行系统中缺乏激既懂会计业务又了解电算化的综合性人才，因此就造成了电子数据库管理的不完善，这样就影响了银行的正常的资金流动。4.银行会计人员的素质低下。会计业务在近年来得到的迅速的发展，会计从业者也在大量的增加，但是这些人才的整体素质却并不统一，这样就间接造成了银行风险的产生。目前银行内部的会计从业者往往都是过于关注个人业务的发展，却并不对国内外经济发展的形式进行了解，这样就造成了银行工作人员的素质的偏低。此外，一

13、些银行会计工作者甚至会缺乏必要的专业知识、电算化知识以及操作能力，缺乏工作责任心和必要的法律知识，这样就造成了银行风险的增加。三、商业银行会计风险的防范措施1.加强银行的内部管理。要使得银行抵御会计风险的能力增强，最为关键的就是银行自身要加强内部的管理。要了解银行风险和管理之间的关系，然后对会计从业者以及资金进行有效的管理。并且要加强监督系统的建设，要尽量避免交叉任职的现象，这样就能够有效防止在监督工作时出现的相互包庇的现象，这样不仅能够使得管理工作条理化，并且能够大大提升会计工作者的工作效率。在进行管理的时候，要坚持责任分化清晰的原则，这样就能够使得整个银行系统处于一种既独立又联系的工作状态

14、，各个部门都是独自完成自己的工作，但是在整个银行系统中是处于一种紧密联系的统一体中，这样就增加了银行资金的安全性。2.加强银行会计审核系统的严谨性。为了能够使得会计工作者工作的规范性，就需要对会计审核系统进行优化，增加会计审核系统严谨性，在制定银行会计制度的时候，一定要尊姓真实性、及时性、权责发生制以及谨慎性的原则。要求会计工作者一定要遵守记账的规则，能够准确将表内和表外的业务反应出来；各种有价单证都需要进行登记，并且需要进行表外核算；要求会计工作者对会计业务的操作流程严格执行，能够对账务进行真实、有效的处理；在对表报进行制定的时候，数据一定要反映真实的情况，要保证会计核算期间数据的真实性和完

15、整性。3.提高会计工作者的素质。会计工作者的素质在一定程度上决定着会计过程的准确性，因此就需要不断提高会计工作者的素质，要让会计工作者意识到自己工作中的重要性，在内心中能够加强对自己的行为的自律。要不断对会计工作者进行诚信和法律的教育，通过道德约束和法律约束的共同配合，要在整个银行中营造出一种诚信的工作氛围。在对会计工作者的工作内容进行安排的时候，要充分调动其工作的积极性，进行进行合理分工，互相进行牵制。要使用会计人员的信用等级评估机制来对会计人员的工作进行审核，这样就能够使得会计工作者的服务意识增强，从而能够约束自己的行为，这样银行的风险就会相对降低。4.引进会计风险管理模式。要将风险管理模

16、式引入到银行管理过程中，在整个银行中建立起来长效的风险管理机制。在进行管理的时候，要优化管理过程和方法，建立起来严谨积极的管理文化。要加强对银行业务过程的每个细节的管理，使得资产业务、负债业务以及银行业务都能够得到全面系统的发展，这样就能够有效降低会计风险，并且能够在行业文化的带领下，使得会计工作者的风险意识得到提高。5.运用先进技术和会计电算化系统。运用先进的计算机辅助技术对银行的业务进行处理的，能够降低会计风险。因此就需要加强商业银行对高科技成功的应用，主要就是要加强会计业务操作过程中的密码管理、操作人员级别管理以及授权管理等。在银行内部要有固定的计算机管理人才，并且能够对计算机设备和防护

17、设施进行定期的检查，能够对其中发现的问题进行及时的处理。此外，还需要配置先进的银行业务辅助设备，比如票据审核仪、高科技密码仪等的配备，这样就能够加强票据鉴别的能力的，从而能够减少假票据流入到银行系统中，这样就抵御了银行的资金风险。总而言之，会计风险是银行目前面临的极具挑战性的工作，需要不断根据市场的变化来加强内部的管理，在工作中不断进行探索和创新，从而不断提高银行的抵御风险能力，促进银行的健康发展。外文原文Analysis on Accounting Risks and Preventive Measures of Commercial BanksAbstract: Bank accounti

18、ng is one of the most important part in the process of bank operation, and it has some risks. In order to make the commercial banks occupy the advantage in the fierce market competition, the accounting system of the commercial bank is needed to strengthen the ability to resist risks. This paper main

19、ly analyzes the reasons of the current accounting risks in commercial banks, and puts forward some improved strategies.Keywords: Commercial Bank; Accounting Risk; Preventive MeasuresThe economy of our country is in the transition period of rapid development in recent years, as the hub of economic de

20、velopment, that is, the commercial banking system is also undergoing a more profound change. But at the same time, commercial banks are facing unprecedented risks. In the tide of market economy, the phenomenon of mergers and failures of banks have occurred. In order to seek their own survival, it is

21、 necessary to enhance the ability of the banks accounting system to resist risks, the need for accounting standards of behavior constraints.First, the performance of commercial banks in the form of accounting risk1 The risk of clearing the bill. At present, with the frequency of market transactions

22、and the amount of the increase, so the number of payments on the show in a straight line upward trend in the payment process, resulting in the payment of bills, it will bring the risk. Bill settlement risk is mainly reflected in the notes to fill in the information is not clear, it will cause the ac

23、counting risk; internal bank staff in the settlement of illegal operations will also pose a risk; increasing commercial bill crime will also pose a risk to the development of commercial banks.2 Accounting audit and report risk. Accounting workers every day facing a lot of audit work, in the process

24、audit, assets, liabilities and intermediary business, every day will be subjected to a lot of cash payment, account login and settlement processing, these flows will pose a risk. In the preparation of reports, it is the last part of the accounting work, but often makes the statements of the data is

25、not true, so that the production of bank risks.3 Bank internal control risks. Commercial bank system in order to minimize the risks encountered, often make a series of standardized operation of accounting workers behavior constraints, but these systems in real life is often difficult to implement in

26、to practice, accounting workers tend to appear wears several hats phenomenon, this will cause business overlap, thus it is difficult to play the role of mutual supervision, thus causing the banks internal risk.Two reasons, the accounting risks in commercial banksThe market economy strength increased

27、 by 1. China is currently on the market economy reform, the reform has intensified. But due to the bank is state-owned enterprises, in the development process, the background of the development of a very strong planned economy, despite the implementation of the market economy, but is not a short per

28、iod of time can completely planned economy system and the pattern is completely put aside. In our country at present the development of the market economy is not balanced, market management of the banking system has not formed a unified standard, in the market demand and capital between the absorpti

29、on has not formed a better balance point, so commercial banks after absorbing a large number of social funds, can not rationally adjust the distribution of average profit rate, so it is easy to produce risk. In addition, the fund management system is not perfect, illegal businesses have emerged, whi

30、ch also increases the risk of commercial bank accounting.2 Illegal operations of bank insiders. The illegal operation of the banks internal personnel is mainly reflected in: irregularities in the accounts, resulting in project accounting abuse; opening proof strength and audit system is not perfect,

31、 thus causing the phenomenon of enterprises can not be completed reconciliation; are optional internal billing, resulting in a false proof of the flood; random to balance and report the data to correct. More serious is that some of the banks internal personnel in billing, like to cook the books, so

32、in the invisible resulted in the false low cost increases, increases the bank to resist risks, resulting in the loss of national economy.3 Behind the bank management system. In the audit of commercial bank accounting, often to the assessment of the amount of the deposit, so in the formulation of the

33、 management system, tend to focus too much on the construction of grass root, thus causing the bank management is not perfect, and often the lack of supervision system construction, thus causing accounting workers to guard against the risk of poor awareness, illegal operations phenomenon is very pro

34、minent, with the passage of time, on the development of bank produced great risk. At present, the banking system and lack of bowel can understand and know business accounting computerization of comprehensive talents, thus causing the electronic database management is not perfect, so the impact on th

35、e banks normal flow of funds.The low quality of accounting personnel of the bank 4. The accounting business in recent years has been the rapid development of accounting practitioners in a large increase, but the overall quality of the talent is not uniform, thus indirectly causing the generation of

36、bank risk. At present, the banks internal accounting practitioners are often too concerned about the development of personal business, but not economic development at home and abroad in the form of understanding, thus causing the low quality of the staff of the bank. In addition, some of the banks a

37、ccounting workers even lack the necessary professional knowledge, computer knowledge and skills, lack of sense of responsibility and the necessary legal knowledge, thus causing the increase in bank risk.Three, commercial bank accounting risk prevention measures1 To strengthen the internal management

38、 of banks. In order to enhance the banks ability to resist the risk of accounting, the most critical is to strengthen the internal management of the bank itself. To understand the relationship between bank risk and management, and then to the accounting practitioners and effective management of fund

39、s. And to strengthen the construction of supervision system, we should try to avoid the phenomenon of cross appointment of, so that we can effectively prevent the mutual shielding of the phenomenon appeared in the supervision work, this can not only makes the management work orderly, and can greatly

40、 improve the working efficiency of the accounting workers rate. In management, we must adhere to the principle of clear division of responsibility, so it can cause the entire banking system is in a independent but closely related working state, each department is alone to complete their work, but in

41、 the entire banking system is in a close contact with the unity, thus increasing the safety of bank funds.2 To strengthen the strict banking accounting system. In order to make the standardization of accounting workers, we need to accounting audit system to optimize, so as to increase accounting aud

42、it system rigor, in the formulation of bank accounting system, be sure to name authenticity, timeliness, accrual system and prudence principle. Accounting workers must comply with the accounting rules, can accurately in this table and table operations outside the reaction out; all types of documents

43、 of value need to register and table checking; accountants of the accounting business process strictly enforced, can be a real and effective processing of accounting; in the formulation of the report, data must be reflect the real situation, to ensure the authenticity and integrity of the accounting

44、 period data.3 Improve the quality of accounting workers. The quality of Accountants in a certain extent determines the accuracy of accounting process. Therefore it is necessary to continuously improve the quality of accountants, to make accounting practitioners are aware of the importance of their

45、work, in the heart to strengthen self-discipline of their behavior. In order to make good faith and legal education, we should work together to create a good working atmosphere in the whole bank through the joint cooperation of moral restriction and legal restriction. In the work of the accounting s

46、taff to arrange the time, to fully mobilize the enthusiasm of their work, a reasonable division of labor, mutual restraint. To use the accounting personnels credit rating mechanism to the accounting personnel work of audit, so it can make accounting workers to enhance service awareness, so as to res

47、train their behavior, such bank risk will be relatively lower.4 Introduction of accounting risk management model. To introduce risk management into the process of bank management, the risk management mechanism is established in the whole bank. In the management of the time, to optimize the managemen

48、t process and methods, to establish a rigorous and positive management culture. To strengthen the management of every detail of the banking business, the asset business and liability business and banking can be the development of comprehensive system, so it can effectively reduce the risk of accounting, and can under the leadership of the cultural industry, the risk awareness of the accounting workers is improved.5 Application of advanced technology and computerized accounti