Study on Basic Theory and Accounting of Off-balance Sheet Activities in Commercial Bank
- 10.2991/amahs-16.2016.68How to use a DOI?
- Commercial bank, exchange rate, accounting internal control, OBSA
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.
- © 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 - 10.2991/amahs-16.2016.68 ID - Cheng2016/12 ER -