改革开放以来,随着人们商品经济观念的增强,各行各业的成本管理工作越来越受到人们的重视。金融业随着金融体制的改革,银行企业化管理的逐步推进,成本管理工作也迈上了新的台阶。但由于各方面的原因,金融业的成本管理还停留在只计算利息支出、人工费用等的成本管理上,对风险成本还缺乏研究和探讨。鉴于此,本文试就金融风险成本 Since the reform and opening up, along with the enhancement of people’s concept of commodity economy, the cost management of all walks of life has received more and more attention. With the financial system reform and the gradual advancement of the bank’s corporate management, the financial industry has also taken a new step toward cost management. However, due to various reasons, the cost management of the financial industry still stays at the cost management of only calculating interest expenses, labor costs, etc., and there is still a lack of research and discussion on the risk costs. In view of this, this paper tries to financial risk costs