在市场经济加快发展的条件下，银行业高风险、高收益的特点日益突出。特别是银行会计风险问题，受到业内高度重视。如何化解和防范银行会计风险成为当前银行管理活动中一个十分迫切而又重要的内容。本文立足商业银行会计风险管理的具体实践，运用理论和实践相结合的方式。通过对银行会计风险概念和风险管理进行阐述，列举了会计业务、会计管理以及其他的银行会计风险的常见形式，然后对形成银行会计风险的内、外部成因进行了重点分析，结合兴业银行深圳分行的具体案例，总结提出“进一步加强建立规范的会计核算体系、严密银行会计内控制度、提高银行从业人员的素质”等防范银行会计风险的具体措施，旨在有效化解和防范当前我国商业银行的会计风险。
关键词：银行业 会计风险 风险成因 防范措施
Risks of the banking sector accounting
Abstract
Accelerate the development of a market economy under the conditions of the banking industry in high-risk, high-yield characteristics of increasingly prominent. Bank accounting risk, especially by the industry very seriously.How to resolve and prevent the risk of bank accounting bank management activities become a very urgent and important content. This article based on commercial bank risk management, specific accounting practices, the use of theoretical and practical combination. Concept of risk on bank accounting and risk management explained, citing the accounting business, accounting management, and other risks common form of bank accounting, bank accounting and risk on the formation of internal and external causes were analyzed, combined with the Industrial Bank Shenzhen Branch and the specific case, concluded that "further strengthen the establishment of a standardized accounting system, strict bank accounting internal control system to improve the quality of bank employees" and prevent the risk of bank accounting of specific measures designed to effectively guard against and defuse the current commercial bank in China accounting risk.
Keywords: banking accounting risk causes of the accounting risk preventive measures
