近年来,我国商业银行表外业务蓬勃发展,但银行在运用会计准则对表外业务进行会计处理中存在较大差异,影响了会计信息的可比性。同时在表外业务的界定、核算、风险计量和信息披露方面存在诸多问题。本文对商业银行表外业务风险及发展原因进行简要分析,揭示了商业银行表外业务会计核算存在的主要问题,提出了改进商业银行表外业务会计核算的对策建议。 In recent years, the non-sheet business of commercial banks in our country has been booming. However, there are big differences in the accounting treatment of off-balance sheet business by the banks, which affects the comparability of accounting information. At the same time, there are many problems in defining off-balance-sheet business, accounting, risk measurement and information disclosure. This article briefly analyzes the risks and reasons for the development of off-balance sheet business of commercial banks, reveals the major problems existing in the business accounting of off-balance sheet business of commercial banks, and puts forward some countermeasures and suggestions to improve the accounting of off-balance sheet business of commercial banks.