Abstract：Commercial Banks in the financial system of subject status of a decision that the various types of financial crisis, bank crisis of the damage of the economy. Commercial Banks to seek the development, realize the stable operation of the goal, we must guard against all kinds of risks, and pay close attention to risk management, risk prevention is the commercial bank of an important job. Commercial bank management object is currency, every business activities of the capital movement caused most of the increase and decrease of the capital is money changes, the bank’s business activities and its own financial accounting activities are not separate, bank financial accounting is to realize the important link of the banking business.
This article from the characteristics of commercial bank credit risk, the analysis of the current situation of China’s commercial bank credit risk, and from the perspective of the internal control of our country commercial bank credit risk is the main cause of formation, and based on this, puts forward an effective mechanism to establish internal control, and its function and countermeasures for research.
Keywords: commercial Banks; Risk prevention; Accounting control mechanism; Internal control