Abstract
The commercial bank, one of the most important part of the b- anking, exists risks of various kind; however, accountancy's risk of the commercial bank is a main risk for the commercial bank. There are great changes on accounting cases of banking such such as appearance of all the new accounting cases and the expanding content of check- ing and calculating, owe to China entry WTO, finance internationalization and quicker steps of global economic internalization, the state-owned commercial bank equipped with the cal- culator network and application of communication technique. At the same time, various acc- ountancy's risk appears one after another, which not only threatens benefits of banks and cu- stomers but also disturbs social economic activities, even worse destroy the development of the financial reforms.we should start from the performance of the commercial bank accounting risks, ana- lyzed the reason for bank accounting risk, and then learned lessons from commercial bank a- ccounting risk of the domestic and international, eventually came to a conclusion on how to prevent and dissolve these risks.