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随着经济全球化的发展,银行业也获得了飞速的发展,在带来高收益的同时,银行业自身也存在很多的风险。银行会计作为一项基础性的工作,有着银行业务和经营状况核算的功能,拥有预测业务发展和参与重要管理的重要作用。伴随着我国经济体制的改革和金融市场自身的发展,银行在会计操作中面临的风险不断凸现出来,会计因违规操作而牵扯的金融案件时有发生。面对银行会计操作的巨大风险,本文中笔者着重分析了其防范措施,希望对我国经济和银行的发展能有一定的积极作用。
With the development of economic globalization, the banking industry has also witnessed rapid development. While bringing high returns, the banking industry itself has a lot of risks. As a basic work, bank accounting has the function of banking and business accounting, and plays an important role in forecasting business development and participating in important management. Along with the reform of our country’s economic system and the development of the financial market itself, the risks faced by the banks in the accounting operations are constantly emerging. Financial cases involving accounting irregularities have occurred from time to time. Faced with the huge risk of bank accounting operations, this article focuses on analyzing its preventive measures, hoping to have a certain positive effect on China’s economy and the development of banks.