摘要
伴随我国经济及技术的不断发展,商业银行发展的外部环境也产生了巨大改变,面临的金融风险愈加明显。会计管理是商业银行在运营及管理过程中的关键构成部分,而随着信息技术的不断发展,在会计信息化背景下,会计工作的管理与控制水平,将直接影响商业银行对风险防范及风险规避的能力。因此,文中以会计信息化为背景,从商业银行金融会计管理原则和管理价值角度对银行管理进行研究,旨在为银行会计管理提供理论指导。
With the continuous development of China’s economy and technology,the external environment of the development of commercial banks has also changed dramatically,and the financial risks faced by them are more and more obvious. Accounting management is the key component of the operation and management of commercial banks. With the continuous development of information technology,under the background of accounting information,the management and control level of accounting work will directly affect the ability of commercial banks to prevent and avoid risks. Therefore,based on the background of accounting information,this paper studies the bank management from the perspective of financial accounting management principles and management value of commercial banks,in order to provide theoretical guidance for the bank accounting management.
作者
王俊
WANG Jun(Fuzhou Software Polytechnic,Fuzhou Fujian 350000,China)
出处
《湖北开放职业学院学报》
2020年第4期131-133,共3页
Journal of Hubei Open Vocational College
关键词
会计信息化
商业银行
管理原则
管理价值
accounting information
commercial bank
management principle
management value
