在金融改革不断深入发展背景之下,商业银行受到这一趋势的影响发生了不小的改变,业务范围越来越广泛,银行的产品也在不断创新,与此同时,商业银行在获得新发展机遇时也面临着巨大的挑战,会计内部控制制度的不完善、风险因素的增多以及执行不到位等问题的存在,都影响着商业银行进一步发展。因此,本文就主要从商业银行会计内部控制存在的问题出发,在此基础上提出进一步的解决策略,以此来促进商业银行的发展。 Under the background of continuous deepening of financial reform, commercial banks have undergone no small changes under the influence of this trend, their business scope is more and more extensive, and their products are constantly innovating. Meanwhile, commercial banks are gaining new development Opportunities are also faced with enormous challenges, imperfect internal accounting control system, the increase in risk factors and the lack of implementation of the existence of such issues, all affect the further development of commercial banks. Therefore, this article mainly from the commercial bank internal control accounting problems, based on this, put forward further solutions strategy, in order to promote the development of commercial banks.