The Study On The Discrimination, Assessment And Coping Strategies Of The Accounting Risk Of Our Country's Commercial Banks

In recent years, major cases of domestic banking industry emerge in endlessly. From 2001 our country audit report revealed "financial institutions using commercial paper market management disfigurement put large commercial banks funding to the stock market", to 2002 "real estate developers diddle bank funds by using false mortgage", again to 2003 "the collusion of inside and outside diddle bank funds", 2004 ICBC shanghai waigaoqiao sub-branch Yao kangda 71.41 million individual housing loan case, 221 million yuan non-performing loans cancel after verification case of bank of communications, Heilongjiang hesong street sub-branch of bank of china "gaoshan case" involved bills mountain reaching one billion yuan, 320 million yuan deposit evaporation case of jilin branch of China construction bank and so on, the big loss and adverse impact of those cases make wake-up call for us, risk prevention and control of bank accounting parts has attracted a lot of attention. In addition, with the deepening opening degree of financial, the business restrictions to foreign banks are gradually liberalized in china, resulting in an increasingly competitive of banking industry. Together with the big hit caused by the just past financial tsunami, the bank's business risk has to be reckoned, because of its own system and supervision model is still not perfect, China's commercial Banks are more vulnerable to risk challenge.This not only affects the operation of the economy, but also undermines social stability. After the full liberalization of the banking sector, the foreign banks enter and garrison China in succession, which constitute a strong competitive threat to domestic banks, especially have a significant impact on the business philosophy and risk prevention of bank. Particular the outbreak of the global financial crisis in 2008, which make all banks face a significant business risk. Because of their imperfect system construction, China's commercial banks are more prone to risk in business process. Bank accounting has always been throughout the bank management, as a core part, accounting affects the bank's operational risk and credit risk directly or indirectly in many ways, as the high position of bank risk, how to effectively deal with accounting risk has become an important part of risk prevention.Firstly, relevant theoretical concepts at home and abroad are reviewed and theories on risk management of commercial bank accounting are fully elaborated. By sorting and analyzing the data and information, through comparative analysis between typical commercial banks, according to the accounting risk of commercial bank of our country, the accounting risk of commercial bank is divided into accounting supervision management risk, accounting operational risk, accounting information disclosure risk these three types and they are identified specifically, on the basis of fully recognition, internal and external factors that cause it are got In-depth inquiry. Identification and evaluation procedures as the basis, then bank accounting risk evaluation index system that conforms to the reality of china's commercial bank, assessment model of commercial bank accounting risk is constructed by AHP and fuzzy evaluation method. Through effective evaluation of the bank risk level and grade, so bank management has a targeted response to the accounting risk. Finally, for the identification and assessment of the accounting supervision management risk, accounting operational risk, accounting information disclosure risk these three aspects, specific measures dealing with commercial bank accounting risk are put forward, Including the improvement of accounting management system, to accelerate the business process reengineering, to strengthen internal accounting supervision, to enhance the accounting staff team building, to guard against potential accounting technical risk and to improve the disclosure of accounting information.The main exploring points of this paper are mainly reflected as follows. Firstly, accounting theory related to commercial bank risk management as the basis, commercial bank accounting risk is reclassified and identified from the perspective of accounting and bank accounting, using a combination of qualitative and quantitative assessment methods, building up a risk assessment model of bank accounting risk. Meanwhile, in the third part fully integrated with the background of post-crisis era, from the perspective of bank accounting, to explore the highlight questions of commercial bank on the treatment of derivatives and securitization of bank assets and other aspects, to supplement and improve the related analysis. Finally, from the accounting management system, internal accounting controls, bank accounting business process design, accounting, information disclosure, accounting personnel and accounting technical risk, etc., measures and methods dealing with commercial bank accounting risk that have both theoretical and practical significance are presented.