The Research On The Preventive Tactics Of Accounting Risk In Commercial Bank

In the national economy, the most important is the financial system, the safe operation and healthy development of the national economy and social stability will depend on the financial system. But in the entire financial system, the state-owned commercial bank is at the core position. The current period, the state-owned commercial banksappear one after another major problem, there exist various problems in the management of its internal. Analysis of various manifestations of the problem is not difficult to find, they are reflected in the accounting field in the final.Because the accounting business is business the most basic management process of the bank, the bank business in all aspects of the operation, all cannot do without the specific operation of accounting. Therefore, to strengthen the management and control of the accounting risk, the bank risk prevention is one of the most important problemsoccur.In this paper, on the basis of the state-owned commercial bank accounting risk control and management of thecase, to take the field survey, combined with the related theoretical analysis, induction, summary, analysis of the characteristics of a variety of different ways, commercial bank accounting risk causes and external form, points out the disadvantages of the existing risk control methods, and puts forward the control and the prevention of accounting risk of the state-owned commercial banks improve measures.This paper consists of five parts. The first chapter discusses the risks of commercial banks accounting value and significance and research framework of this paper. The second chapter describes the theory of risk management theory, defining the commercial bank risk and characteristics, discusses the connotation of commercial banks accounting for risk management. The third chapter defines the accounting risks of commercial banks, analyzes its forms, characteristics and status quo precautions. Chapter IV of the L branches of commercial banks, for example, analyzes the problems and causes of accounting risk L branch, proposes concrete measures. The fifth chapter, from the point and the surface to explore the entire commercial banks to improve accounting risk measures, rationalization proposals: a sound system of accounting standards; improve commercial banks accounting management system; establish monitoring mechanisms bank accounting risks; strengthen internal controls, improve accounting staff risk awareness. This study shows that commercial banks should remain invincible in the competition, the need to improve risk management mechanism of China's commercial banks, in addition to sound accounting standards, improve commercial banks accounting management system, but also need to improve banking supervision mechanism, strengthen internal control building, intended to improve the overall risk management. The only way to improve the commercial bank risk prevention Italy, in the bank's economic efficiency while improving their social and environmental performance, and continue to create value for society, stability and sustainable development will also contribute to society.