商业银行的会计风险防范对策分析摘 要 在中国现有的金融体系当中，尤为关键的部分即为商业银行，其有效推进着中国经济的蓬勃发展。此外，商业银行还成为当前时期中国尤为典型的金融中介之一，社会上大多与货币有关的交易活动都离不开商业银行。然而，风险客观存在，在任何情况下都有潜在的风险。自改革开放以来，商业银行更是如雨后春笋般涌现，这也表明商业银行之间的竞争日趋激烈，所面临的风险也愈加突出，这其中之一就表现为会计风险。会计工作贯穿于商业银行的整个经营管理活动之中始终影响着其日常经营。商业银行如不对所面临的会计风险加以防范，致使理论上的会计风险转化为现实会计风险，不仅会给商业银行本身造成严重的损失，还会给我国经济发展造成一定的损失。基于此，本文围绕商业银行面临的会计风险这个论题，先进行简单的理论概述，再分析商业银行存在的会计风险类型，结合实例深度分析其产生原因，最后提出相关的防范措施。关键词：商业银行，会计风险，成因，防范措施AbstractCommercial banks are a vital part of China's financial system and play an extremely important role in China's economic construction. At the same time, commercial banks are also the most important financial intermediary in China, and most of the transactions related to money in society are inseparable from commercial banks. However, the risk is objective, and there is a potential risk in any event. Since the reform and opening up, commercial banks have sprung up, which also shows that the competition between commercial banks is becoming increasingly fierce, the risks are becoming more and more prominent, one of which is manifested as accounting risk. Accounting work runs through the whole operation and management activities of commercial banks, which always affects their daily operation. If commercial banks do not prevent the accounting risks they face, so that the theoretical accounting risk into real accounting risk, not only will cause serious losses to commercial banks themselves, but also t...
