Bank Of China The Sanmenxia Branch Accounting Risk Management Improvement

In recent years, the risks of financial accounting become diversity and expansion. Accounting risk control is an important aspect of internal control. With the continuous development of modern management tools, accounting control is gradually increasing. how to prevent and withstand risks with its own functions, how to strengthen the financial accounting risk prevention, how to select the appropriate control method combining banking business and operating characteristics of the actual to achieve the established objectives of management, it has become a top priority of the current financial risk prevention in the bank.In this paper, through listing different types of bank accounting risk control in aspects of micro and macro, Analyzing from the current situation and problems of bank accounting risk control and the specific measures of accounting risk control, studying the current development of accounting, risk forms in Bank of China Sanmenxia branch, it find the problems of the accounting risk in Bank of China Sanmenxia branch, and identify the crux of the risk formation. through using of the theories of risk prevention of commercial banks and the advanced risk management experience of foreign commercial banks, it put forward the programs, steps and safeguards on improving the accounting risk management in Bank of China Sanmenxia branch.The article points out:because there has not yet formed an interlocking risk control system composed of object system,decision system,performing system and supervising system in accounting and banking business in Bank of China Sanmenxia branch, the existence of diathesis risk of accounting personnel, the problems in accounting post emplacing, meanwhile, knowledge of accounting management is not sufficient understanding by staff, a complete risk control system has not formed, the system construction lagged behind; accounting is not very truthfulness, accounting procedures with weak links do not form a rigid constraint; supervision of operations weakening the internal control mechanism, the lack of evaluation, financial costs increasing the use of inappropriate accounting policies and other issues, the accounting management with risks in Sanmenxia branch needs to be improved. Aiming at the crux of risk formation, this paper points out: clearing all levels of the specific objectives of accounting control, establishing multi-level accounting control system; establishing a new accounting system to adapt to the new situation; Deepening of the Accounting internal control mechanisms, building efficient risk monitoring system; establishing a risk measurement system, constructing internal control evaluation; seizing the key risk areas,building a solid risk defense line; improving the accounting system, improving the quality of accounting; doing a good job in learning training and assessment work to improve the overall quality of accounting personnel; Innovation management, full implementation of the accounting personnel assigned and other measures, will roundly improve the previous accounting risk management methods. through the cooperation of departments,business lines, and branch offices of Bank of china Sanmenxia branch, the accounting risk management improvement measures have been put in place. A very large increase has been achieved in accounting risk management in Sanmenxia branch. Which effective prevent and resolve the accounting risk, ensure the sound operation of Sanmenxia branch and to achieve sustainable development.