一般情况下,商业银行风险具体细分为信贷风险、市场风险以及操作风险这个三个大的部分,在具体实际操作实施的过程中,几乎所有的银行相关业务中,都是通过会计进行具体分析和反映,随着银行的不断发展和深入,网点建设十分普遍,加上商业银行业务发展的严峻性,因此银行会计操作风险的可能性大大增大。文章通过对商业银行会计操作过程中出现的问题和现象进行充分分析和探讨,为商业银行会计操作风险管理奠定理论基础和实践经验。 Generally speaking, the commercial banks’ risk is subdivided into three major parts: credit risk, market risk and operational risk. In the process of actual operation, almost all the bank-related businesses are analyzed through accounting And reflect that with the continuous development of the bank and in-depth, network construction is very common, coupled with the seriousness of the commercial banking business, so the possibility of bank accounting operational risk greatly increased. Through the full analysis and discussion of the problems and phenomena in the accounting operation of commercial banks, the article laid the theoretical foundation and practical experience for the management of commercial banks’ operational risk management.