银行是经营货币资金的特殊的高负债、高风险的企业。每一笔经营业务的运作,无不需要通过会计最终实现。因而会计部门必然成了银行经营活动的高风险区域。本文在此分析了我国目前商业银行会计风险存在的问题,最后给出了在银行业快速变革和发展过程中对会计风险的防范措施。 Banks are special high-liability, high-risk businesses that operate monetary funds. Every operation of the operation of business, all need to eventually achieve through accounting. Therefore, the accounting department inevitably became a bank’s business activities in high-risk areas. This article analyzes the existing problems of commercial bank accounting risk in our country, and finally gives the countermeasures to prevent the accounting risk during the rapid change and development of the banking industry.