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我国商业银行结算风险问题研究
引用本文:李艳梅. 我国商业银行结算风险问题研究[J]. 商业研究, 2005, 0(13): 72-74
作者姓名:李艳梅
作者单位:哈尔滨商业大学,金融学院,黑龙江,哈尔滨,150028
摘    要:银行支付结算工作是银行会计工作的基础,银行支付结算工作质量的好坏直接影响会计工作质量好坏。银行结算风险的出现使银行资金直接造成损失。近年来,银行结算案件发生呈上升趋势,防范结算风险的重要性受到各银行的重视,已经作为银行内部监管的一项重要工作。

关 键 词:商业银行  结算风险  防范风险
文章编号:1001-148X(2005)13-0072-03
修稿时间:2004-10-20

Settlement Risks in Chinese Commercial Banks
LI Yan-mei. Settlement Risks in Chinese Commercial Banks[J]. Commercial Research, 2005, 0(13): 72-74
Authors:LI Yan-mei
Abstract:Settlement is the fundation of bank accounting work.The quality of settlement may be directly related to accounting quality.However, settlement risks bring about great losses for banks.In recent years,the cases caused by settlement risks has been enormously increased.So to banks from settlement risks has gained the attention of relative bank administrative departments.And now it has been viewed as one of the most important tasks for banks to strengthen their internal supervision and management.
Keywords:commercial banks  settlement risk  precaution
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