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在经济全球化和我国金融体制市场化改革不断深入,商业银行股份制改革不断深化的背景下,商业银行所面临的会计风险问题也越来越突出。如何有效地防范和化解商业银行会计风险对维护我国金融秩序的稳定和保持我国金融业持续快速健康的发展有着十分重要意义。
Under the background of economic globalization and the market-oriented reform of the financial system in our country and the deepening of the shareholding reform of the commercial banks, the commercial bank’s financial risks are also becoming more and more prominent. How to effectively prevent and resolve the commercial bank’s accounting risk is very important to maintain the stability of China’s financial order and to maintain the sustained, rapid and healthy development of China’s financial industry.