摘要

近年来，国际国内银行业重大案件层出不穷，不仅影响了经济的运行，也破坏了社会的稳定，对于银行会计部位的风险应该受到广泛的关注。银行会计作为一项基础性会计工作，其重要性体现在，要求其对银行经营管理活动进行核算监督，反映的财务信息必须真实、公允。由于银行会计业务贯穿于银行经营管理的始终，会计作为核心环节，更是在许多方面直接或者间接的影响着银行的经营风险和信用风险，因此，面临着复杂的外围环境和人为因素，商业银行会计工作潜伏着各种风险，如何加强银行会计风险管理、积极应对会计风险是减少资金损失、降低案件发生率的重要环节，是加强银行内部控制、进一步防范金融风险的重中之重。银行业全面开放之后，各外资银行纷纷进驻中国，对国内银行构成了强大的竞争威胁，尤其对银行经营理念的理解和风险防范产生了重大影响，特别是2008年爆发的全球性金融危机，使各银行都面临着巨大的经营风险。我国的商业银行由于其自身的制度建设不完善，经营过程中更加容易发生风险，而会计部位是银行风险的高发部位，会计风险的防范也成为防范风险的重要一环，受到越来越多的关注，所以加强对商业银行会计风险的防范势在必行，以期提升企业应对风险的能力。

关键词：城市商业银行；会计风险；风险防范

Abstract

In recent years, major domestic and international banking cases emerge in an endless stream, not only affects the operation of the economy, but also undermines the social stability, for the risk of bank accounting positions should receive the extensive concern. Bank accounting as a basic accounting work, its importance is reflected in the accounting supervision, requirements for bank management activities, reflect the financial information must be true, fair. Because the bank accounting business throughout the bank management has always been, accounting as the core link, is in many ways directly or indirectly affect the bank’s operational risk and credit risk. At the same time, in recent years, the progress of science and technology and the diversification of customer demand to make the Commercial Bank of our country faces the situation than before for the complex, and the emerging financial derivatives trading and asset securitization of the promotion, but also makes the accounting risk, regulatory difficulty also increases accordingly. Therefore, facing the complex external environment and human factors, the accounting work of commercial banks with hidden risk. How to strengthen the bank accounting risk management, actively respond to the accounting risk is to reduce capital loss, an important link to reduce the incidence of cases, is to strengthen the priority among priorities of bank internal control, to further the prevention of financial risks. After the full liberalization of the banking sector, the foreign banks have entered the Chinese, for the domestic banking constitutes a powerful competitive threat, especially had a major impact on the understanding and banking risk prevention management idea. Especially the 2008 outbreak of the global financial crisis, the banks are faced with tremendous business risk. China’s commercial banks because of its system construction is not perfect, more prone to the risk management process. From the previous cases can be seen, accounting positions is a high incidence area of bank risk, the prevention of accounting risk prevention has become the risk is important one annulus, attracted more and more attention, so be imperative to strengthen the prevention of accounting risks in commercial banks.

Keywords:

Key Words: City Commercial Bank; accounting risk; risk prevention