Font Size: a A A

Research On Accounting Risk Management Of County Sub-branch Of X City Of ADBC

Posted on:2020-12-26Degree:MasterType:Thesis
Country:ChinaCandidate:Q ZhouFull Text:PDF
GTID:2439330596485633Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the only agricultural policy bank in China,AgriculturalDevelopment Bank of China(hereinafter referred to as ADBC)has developed rapidly in recent years.As one of the basic business of ADBC,accounting business has also developed rapidly,which also leads to the increase of accounting risks.The County Sub-Branch as the most basic branch of the ADBC,many hidden dangers of accounting risks are exposed in daily work.Therefore,it is necessary to study the accounting risk management of County Sub-Branch of ADBC.This article take a total of 10 County Sub-Branch of X city as the study object.Firstly introduce the basic related concepts,including the risk theory,the accounting risk theory,the bank accounting risk theory and the risk management theory,points out the characteristics and management principles of accounting risks.Secondly,summarizes the County Sub-Branch of X city,lists the main manifestations of current accounting risks,and analyses the current measure of accounting risk management.Thirdly,using the method of fuzzy comprehensive evaluation,evaluates the accounting risk the County Sub-Branch of X city of ADBC.The final evaluation result is that the accounting risk management effect he County Sub-Branch of X city of ADBC is medium at present,and the existing accounting risk management means can only prevent the common accounting risk.Finally,based on the evaluationresult and the special financial audit report,accounting docking inspection and rectification notice,accounting guidance inspection draft,business error notification and the problems found by external supervision departments since2016 to 2018,the main problems in accounting risk management of the County Sub-Branch of X city are put forward,including the irregular operation of accounting,the distortion of accounting information and the lack of supervision of accounting,etc.And the causes of those problems are analyzed from two aspects: internal factors and external factors.Based on the above research,this paper puts forward three suggestions on how to effectively manage accounting risk for the County Sub-Branch bank of X city of the ADBC: firstly,we should strengthen the construction of internal control;secondly,we should improve the awareness and comprehensive quality of accountants in risk prevention and control;thirdly,we should improve the accounting supervision system and standardize the supervision process.
Keywords/Search Tags:County Sub-Branch of ADBC, Accounting Risk, Risk Management, Risk Evaluation
PDF Full Text Request
Related items