【作者】 马君；

【导师】 李友华；

【作者基本信息】 东北农业大学 ， 农业经济管理学， 2002， 硕士

【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。本文对结算风险进行了深入细致的研究。 首先，论述了对结算风险研究的意义以及结算的产生与发展，强调了对结算风险防范的认识是切实做好风险防范工作的基础。 其次，对国内外结算方式进行了比较，系统的论述了国内外结算方式，利于我国银行的会计人员对国外结算方式的学习和了解。 第三，对国内外结算风险的成因及特点进行了系统全面的论述，这些论述是在收集大量案例，结合作者十多年工作经验，参阅大量资料，形成的。 第四，对我国商业银行防范结算风险的策略进行了论述。防范结算风险是一项系统工程，需要全方位、全部门的相互配合来完成的。本文将从内、外部因素两个方面对防范化解结算风险进行了系统论述，提出的防范措施具有全面详细、可操作性强的特点，对银行会计工作具有指导作用。更多还原

【Abstract】 Settlement,is base of hank accounting jobs. What the quality of settlement will be exert,direct effects on the quality of accounting. The appearance of risk in settlement brings about great losses for banks. In recent years,the cases of settlement occurred tend upward. The importance of keeping banks from settlement risks causes the attention of the bank’ s relative administrative department and has been one of most,important works for banks to strengthen their internal supervision and management. This thesis conducts an in-depth analysis on settlement risks.In the first,place,discusses the meaning of researching the risks in settlement and the origin and development of settlement,especially,emphasizes that to establish ideas of keeping banks from settlement risks is the base to guard against such risks well.In the second place,comparing the settlement methods home and abroad and giving systematically discussion on them,thus,will be advantageous to the accounts of banks to study and understand the foreign settlement methods.Thirdly,this thesis expounds on the causes and characters of settlement risks home and abroad. All the views are found with analysing a lot of cases and reading many documents,in particular,with my working experiences and practices of more than ten years in bank.Finally,this thesis trys to put forward some strategies on keeping our banks from settlement risks. Guarding against settlement risks is a systematic project which should have well coordination from every department of banks. And this thesis will discuss how to relax and eliminate such risks with internal and external factors and furthermore,propose some detailed and effective measures accordingly in hoping to guide the accounting of banks correctly.更多还原