【作者】 王志；

【导师】 金秀；

【作者基本信息】 东北大学 ， 工商管理， 2008， 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。近几年来,建设银行基层营业网点国内结算案件呈上升趋势,防范建设银行基层营业网点国内结算风险的重要性受到了建设银行总行的重视。本文对建设银行基层营业网点国内结算风险进行了深入细致的研究。首先,论述了结算风险研究的意义及建设银行结算发展过程,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,介绍了建设银行现有的国内结算方式及建设银行国内结算风险类型和特点。然后,对建设银行基层营业网点国内结算风险的成因及特点进行了系统的论述,这些论述是笔者在收集大量案例,结合笔者十多年工作经验,参阅大量资料形成的。最后,对建设银行基层营业网点防范国内结算风险的对策进行了论述。防范建设银行基层营业网点国内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、外部因素两方面对防范化解基层营业网点国内结算风险进行了系统论述,提出的防范对策具有全面、详细、可操作性强的特点,对建设银行基层营业网点的国内结算工作具有指导作用。更多还原

【Abstract】 Settlement of banking is the foundation of bank accounting jobs. The quality of banking settlement has a huge and direct impact on the quality of accounting. The incidence of risks for the settlement banking increases as well as brings about great losses for business of banks.In recent years, the cases of banking settlement has showed tendency to ascend. The Construction Bank’s headquarter has emphasized on the importance of preventing the domestic risks for the settlement of banking from the business network of Construction Bank in different cities or a range of branches of Construction Bank, which is considered as one of the most important internal management tasks to supervise and to monitor. This thesis elaborates the in-depth research in the domestic risks for the settlement of banking in the business network of Construction Bank.Firstly, this paper illustrates the significance of researching on the risks for the settlement of banking as well as the process of development of the settlement of banking; especially, it emphasizes that cognition of preventing banks form the settlement risks is the foundation in terms of guard against such risks efficiently.Secondly, the paper introduces the current domestic settlement approaches, genres, and features of Construction Bank.Thirdly, the thesis discusses systematically the causes and characters of the risks for the domestic settlement in the business network of Construction Bank. With academic theoretical guidance, the discussion in this paper is based on the collected cases through particularly rich working experience more than ten years of the author and literature research.Finally, this thesis suggests that some strategies are to prevent the business network of Construction Bank form settlement risks. Guarding against settlement risks is a systematic project which is accomplished by in collaboration with and with the cooperation of each unit of the business network of Construction Bank in a holistic manner.This thesis argues that how to keep away effectively as well as to eliminate efficiently the risks for the settlement of banking from the internal and the external in the business network of Construction Bank. Meanwhile, it proposes some feasible and comprehensive approaches to eliminate, to supervise, and to strengthen the internal management which provide guidance for the domestic settlement in the business network of Construction Bank.更多还原