在市場經濟加快發展的條件下，銀行業高風險、高收益的特點日益突出。特別是銀行會計風險問題，受到業內高度重視。如何化解和防范銀行會計風險成為當前銀行管理活動中一個十分迫切而又重要的內容。本文立足商業銀行會計風險管理的具體實踐，運用理論和實踐相結合的方式。通過對銀行會計風險概念和風險管理進行闡述，列舉了會計業務、會計管理以及其他的銀行會計風險的常見形式，然后對形成銀行會計風險的內、外部成因進行了重點分析，結合興業銀行深圳分行的具體案例，總結提出“進一步加強建立規范的會計核算體系、嚴密銀行會計內控制度、提高銀行從業人員的素質”等防范銀行會計風險的具體措施，旨在有效化解和防范當前我國商業銀行的會計風險。 關鍵詞：銀行業 會計風險 風險成因 防范措施 Risks of the banking sector accounting Abstract
Accelerate the development of a market economy under the conditions of the banking industry in high-risk, high-yield characteristics of increasingly prominent. Bank accounting risk, especially by the industry very seriously.How to resolve and prevent the risk of bank accounting bank management activities become a very urgent and important content. This article based on commercial bank risk management, specific accounting practices, the use of theoretical and practical combination. Concept of risk on bank accounting and risk management explained, citing the accounting business, accounting management, and other risks common form of bank accounting, bank accounting and risk on the formation of internal and external causes were analyzed, combined with the Industrial Bank Shenzhen Branch and the specific case, concluded that "further strengthen the establishment of a standardized accounting system, strict bank accounting internal control system to improve the quality of bank employees" and prevent the risk of bank accounting of specific measures designed to effectively guard against and defuse the current commercial bank in China accounting risk. Keywords: banking accounting risk causes of the accounting risk preventive measures
