Proceedings of the 2016 International Conference on Advances in Management, Arts and Humanities Science

Study on Basic Theory and Accounting of Off-balance Sheet Activities in Commercial Bank

Authors
Xin Cheng, Yinxing Li
Corresponding Author
Xin Cheng
Available Online December 2016.
DOI
https://doi.org/10.2991/amahs-16.2016.68How to use a DOI?
Keywords
Commercial bank, exchange rate, accounting internal control, OBSA
Abstract

the development of OBSA(the Off-balance Sheet Activities) of the commercial banks of china is still at a low level. with the market pressure and exchange rate challenge how to bring up by deepening of financial restructuring, interest rate, securitization, and introduction of foreign banks after china's entry into WTO should be made in order to promote our bank's OBSA. In this paper, the methods of concluding, demonstrating, analyzing and comparing to discuss OBSA in terms of background, reasons, influence, risks and its control in order to internal control system are put forward based on the situation of our banks' OBSA.

Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2016 International Conference on Advances in Management, Arts and Humanities Science
Series
Advances in Social Science, Education and Humanities Research
Publication Date
December 2016
ISBN
978-94-6252-266-4
ISSN
2352-5398
DOI
https://doi.org/10.2991/amahs-16.2016.68How to use a DOI?
Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Xin Cheng
AU  - Yinxing Li
PY  - 2016/12
DA  - 2016/12
TI  - Study on Basic Theory and Accounting of Off-balance Sheet Activities in Commercial Bank
BT  - Proceedings of the 2016 International Conference on Advances in Management, Arts and Humanities Science
PB  - Atlantis Press
SP  - 323
EP  - 326
SN  - 2352-5398
UR  - https://doi.org/10.2991/amahs-16.2016.68
DO  - https://doi.org/10.2991/amahs-16.2016.68
ID  - Cheng2016/12
ER  -