Study On Precaution Mechanism Of Accounting Risks In Commercial Banks Of Our Country

In the process of economic development of our country, the financial system always occupies the important position, people’s Daily life and the development of the society progress is inseparable from the powerful pillar--financial sector. In recent years, with the outbreak of the global financial crisis and the changing of exchange rate from all over the world, combined with more and more financial and economic cases, the internal accounting risk of financial system increases. Therefore, the attention of development of the national market economy should be focused on how to protect the safety of the financial system.Commercial Bank is the important pillar of financial system, and accounting work is involved in the whole process of bank economic management, so prevention is particularly important.If the accounting risk of Commercial Bank is off guard, and the bank does not do a good job in risk management the property of commercial bank would suffer heavy losses eventually.On the basis of theoretical analysis, combined with the specific situation of the domestic commercial Banks and foreign researches in typical cases, the paper summarizes countermeasures and Suggestions of preventing commercial bank’s accounting risk in our country. Firstly, the domestic and foreign literature of accounting risks is reviewed. Secondly,this paper expounds the concepts and theoretical knowledge of commercial bank accounting risk, summarizes up the characteristics of accounting risk and the principles of risk control.The accounting risks are classified according to the bank’s business situation. Again, the paper summarizes the successful experiences in internal control and preventing risks of United States, Germany, Britain and other countries, as the enlightenment for the accounting risk prevention of our country’s commercial bank. After that, in the case of Qilu bank, the paper the paper analyses the types of Qilu bank’s internal accounting risks, and thus obtained the some enlightenment from Qilu bank’s prevention of accounting risk. Finally, on the basis of the analysis above, some countermeasures and Suggestions in preventing accounting risk of our country’s commercial bank are putted forward, from aspects of the establishment of accounting management system to adapt to the operation requirements for commercial banks,effectively establishing and implementing internal control system, speeding up the process of accounting computerized, reducing accounting risk factors,improving the quality ofaccounting personnel, the establishment of accounting risk target responsibility system,gradually improving the supervision and inspection of bank accounting and auditing mechanisms, strengthening the commercial banks accounting for risk control aspects of operations, and strengthening risk control of bank accounts and other aspects of the accounting aspects of commercial banks.