随着衍生金融工具交易的迅猛增长,银行业务在扩展,银行所面临的市场风险日益增大。银行会计是银行业从事经营活动的基础,它贯穿于防范金融风险的全过程,近年来金融业之所以不断出现会计信息失真,是其内控制度上的缺陷所致。要夯实银行经营活动安全运营的基础就必须加强银行会计系统的风险防范,维护健康的会计秩序。 With the rapid growth of derivatives transactions, the banking business is expanding and the market risks facing banks are increasing. Bank accounting is the basis for banking activities. It runs through the entire process of preventing financial risks. In recent years, financial accounting has been constantly accounting for information distortion, which is caused by the defects of its internal control system. To consolidate the safe operation of bank operations based on the need to strengthen the bank’s accounting system to prevent risks and maintain a healthy accounting order.