Study On Accounting Risk Management Of L Joint-stock Commercial Bank

With the rapid development of world economy, the pace of financial innovation and development has accelerated greatly. How to deal with the accounting risk plays an important role for the living of commercial banks. At present, L joint-stock commercial bank has some problems of its accounting risk, and it is fatal for its further development.Based on the theory of accounting risk controlling, the paper studies the current situation and problem of accounting risk of L joint-stock commercial bank. Then, with accounting risk identification, the paper makes sure of the mainly accounting risk of L joint-stock commercial bank, such as capital loss risk, asset quality risk, liquidity risk and profitability risk. The characteristics of them are high department of risk diversification, major human factors, low electronic level, lacking the ability to spread risk, and so on. Then, from the view of the accounting risk prevention and control theory, L joint-stock commercial bank has not established a scientific, systematic system of risk aversion. After that, according to“Commercial bank's risk supervision system and risk supervision indicators”, the paper establishes the accounting risk evaluation index system of L joint-stock commercial bank. It consists of capital loss risk, asset quality risk, liquidity risk and profitability risk, and each can be divided to several factors. Then, using the fuzzy comprehensive evaluation method, the paper finds that the accounting risk status of L joint-stock commercial bank is criticality safety,and some improvement should be made. At last, according to the accounting risk management practices of United Kingdom, the United States, Germany and other developed countries' commercial banks, the paper puts out some accounting risk management. The conclusion of this paper will play a considerable role for the accounting risk management for L joint-stock commercial bank and others.