Based On The Perspective Of Accounting Risk Management Research Of Our Country Commercial Bank’s Off-balance Sheet Business

Main business of the commercial bank is divided into three parts: assets,liabilities and off-balance-sheet business. Along with the continuous deepening of thefinancial system reform in recent years, the market-oriented interest rate reform hasbecome an inevitable trend. In the future, the interest margin brought about by thetraditional assets and liabilities of the business will be less and less. At the same time,with the gradual liberalisation of financial markets, state-owned Banks, joint-stockcommercial Banks, city commercial Banks, foreign Banks and the situation ofcoexistence of village Banks and other financial institutions will gradually form,traditional business competition between Banks will be intensified. Developmentbeyond the traditional business innovation varieties, therefore, will be the powerfulweapon to win market share for the bank, since1996, our country commercial bankgradually began to explore the off-balance sheet business, by the end of2012, ourcountry commercial bank off-balance-sheet business income accounted for theproportion of total revenue has an average of about20%, compared with50%of theforeign commercial Banks in developed countries, there are large gaps. Therefore, inrecent years, our country commercial bank gradually began to attach importance toand vigorously developed the off-balance sheet business. Off-balance sheet businessbring huge profits for commercial Banks, but at the same time, because of its highleverage and concealment, the resulting risk often did not cause the attention ofcommercial Banks and regulators. Therefore, this article analyzes the present situationof the development of our country commercial bank’s off-balance sheet business, fromthe perspective of accounting deeply analyzed the existing problems and risks in theprocess of development, combined with own work experience, the risk managementof our country’s off-balance sheet business put forward some reasonable suggestions.The first part: elaborated the purpose of this study and significance, and theproblems related to the research situation at home and abroad were reviewed.The second part: the concept of off-balance sheet business is defined. This partdistinguish some confusing concepts to the off-balance-sheet, such as, intermediarybusiness, contingencies and inspection matters, etc.The third part: our country commercial bank off-balance-sheet business presentsituation and existing problems. This part briefly illustrates the off-balance sheetbusiness in our country at present, the development of the background and the problems existing in the development process, and from the perspective of accounting,analysis the risk points in the off-balance sheet business accounting, informationdisclosure and risk of internal control, etc.The fourth part: our country commercial bank off-balance-sheet business riskanalysis, this part is the core content of this article. Expounds the current our countrycommercial bank off-balance-sheet business risk types and characteristics, and themain types of off-balance sheet business risk point made simple introduction, andfinally to bank acceptance bills, for example, analysis the reason of its risks andissued three links, discount and payment risks.The fifth part: prevent off-balance-sheet risks countermeasures and Suggestions.This part combined with the above analysis, from the perspective of accounting toprevent off-balance-sheet risks put forward some reasonable suggestions.