摘要
随着我国金融体系的不断完善以及各经济主体间的联系日益紧密,原本分散化、碎片化的风险更容易在不同组织间和行业间传导、积聚,最终引发系统性金融风险,危及整个金融系统的稳定和安全。会计是经济活动的反映者和监督者,也是资源分配的引导者和各种风险的反映者,本文分析了会计与系统性金融风险在宏观和微观层面的关系,结合系统性金融风险产生的原因及传导机制,从会计视角出发,提出了通过会计手段防控系统性金融风险的建议和方法,引导各主体科学发展和稳健经营,遏制系统性金融风险的产生,阻断其传播途径。
With the continuous improvement of China's financial system and the increasingly closer relationship between economic entities,small risks are more likely to be transmitted and accumulated among different organizations and industries,which eventually lead to systemic financial risks,endangering the stability and safety of the entire financial system.Accounting is not only the reflection and supervisor of economic activities,but also the guide of resource allocation and the reflection of various risks.This paper analyzes the relationship between accounting and systemic financial risks at the macro and micro levels.Combining with the causes and transmission mechanism of systemic financial risks,from the perspective of accounting,it puts forward suggestions and methods to prevent and control systemic financial risks through accounting means,to guide the scientific development and steady operation of different subjects,curb the emergence of systemic financial risks,and block their transmission channels.
作者
杨博涵
YANG Bohan(Xi’an Sub-branch of PBC,Shannxi Xi’an 710075)
出处
《西部金融》
2020年第2期23-27,共5页
West China Finance
关键词
系统性金融风险
会计
风险防控
systematic financial risk
accounting
risk prevention and control
