Study On The Accounting Risk Management Of City Commercial Banks

In recent years, international and domestic banks ' major crime cases emerged endlessly. The cases not only had influenced economic operation but also destroyed the stability of the society. After domestic banks opened to the world, many foreign banks entered China one after another. It has posed a strong competitive threat to domestic banks, and has exerted a great influence on the domestic banks'management theory and risk prevention. Especially in the period during global financial crisis which broke out in 2008, every bank faced the enormous business risk. Our country's city commercial banks'institutional improvement is not complete, so they are closer to the risk. Summarized from the past cases, accounting department faced more risk than other departments, so accounting risk prevention becomes very important, it attracts our attention. So it is imperative to strengthen prevention against accounting risk of city commercial banks.In this thesis, first analyze the behavior of the accounting risk of city commercial bank from the following four aspects: the risk of accounting environmental, the risk of internal control, the risk of accounting personnel, and the risk of accountant's technology. Then set up evaluation index system of bank's accounting risk. Build a city commercial bank's accountant risk evaluation system based on fuzzy comprehensive evaluation method and factor analysis method. Among them, fuzzy comprehensive evaluation method is used to appraise signal bank's accounting risk; factor analysis method not only can evaluate a single bank's risk, but also can summary the bank's advantages and disadvantages compared with the whole profession. Through the method of factor analysis, we can find out the major influence factors of city commercial bank, it is favorable for targeted accounting risk prevention for bank's management department. Finally, build an accounting risk's prevention system of city commercial bank from the following aspects: accounting environmental risk prevention, internal control risk prevention, accounting personnel risk prevention, and accountant's technology risk prevention.