The Two Branches Of The State-owned Commercial Banks Accounting Risk Research

After china's entry into the WTO, the timetable is urgent which Chinese state-owned commercial banks will surely be confronted with strong competition impact from foreign financial institutions. It is rather realistic problem for Chinese state-owned commercial banks to solve under the competition stress from foreign banks. Therefore, all of state-owned commercial banks are in progress of reformation in property management, organic structure and managerial regulation, etc. The outstanding feature is the flat organic structure and the decentralized hierarchy of authority. The function of branches of state-owned commercial banks had changed greatly, not only undertook its controlling management, but also entered upon all sorts of transactions. Accounting system is the most risky field of all banks, especially in the branches of state-owned commercial banks.Using different analytical methods, the thesis analyses the reasons, the characteristics and the appearances of commercial banks' accounting risks. Such as the weak of internal control, unqualified staffs and so on. Then refer to the accounting risk management experience of banks in developed countries, the thesis cites the harmony organizational structure and the advanced risk management measures, including risk identification, risk quantification, early-warning and risk control. In order to testify how to improve banking accounting management, the writer has made an investigation into Lian Yungang branch of China Construction Bank and summarized some useful tactical methods. Finally, the paper raises some suggestions: the branches of Chinese state-owned commercial banks must establish suitable accounting mechanism of preventing risk, reinforce staff training, implement accounting standards strictly, strengthen internal audit, guard against financial risk which are from accounting department itself and strengthen the management on the electronic accounting system, etc.