Commercial Bank's Risk Provisions System

This paper from the commercial bank's risk management and accounting point of view of the establishment of a risk analysis system theories. Secondly reviewed China's commercial banks risk provision system History and current condition. Combined with ICBC, Gansu Province five two branches 2006 Annual Report, a brief analysis of the current ICBC, Gansu Province earmarked risk management system and system status. In this basis, the author proposes perfect Industrial and Commercial Bank of China provided a comprehensive system of the concept of risk, with five two branches Provision for diminution in the actual circumstances of the loans, investments and receivables impairment and other related issues is provided for the specific analysis and implementation of a comprehensive risk provisions process should Note Italy changing concepts and standardizing operations, strengthen audit and supervision, and increase environmental and supporting institution building, and other issues.