Commercial banks have always played an important role in the process of economic development in our country. In recent years，various types of financial banking cases have emerged in an endless stream，and the internal accounting risks of commercial banking systems have gradually surfaced. Rural commercial banks are not only an important part of China's commercial banks，but also the backbone of China's rural finance. Therefore，the issue of risk prevention is particularly important. This paper mainly takes Ningxiang Rural Commercial Bank as an example to comprehensively analyze and explain the accounting risk of rural commercial banks. Firstly，through the search of the literature，the domestic and international related dynamics are summarized from two aspects. Secondly，the relevant theoretical knowledge of the accounting risk of rural commercial banks is introduced，and the status and its characteristics are described. After comparative analysis，the main problems are obtained. Finally，starting from the case of Ningxiang Rural Commercial Bank，the reasons for the formation of accounting risk are analyzed，the types of problems are divided，and corresponding countermeasures are proposed.
