金融会计风险是在金融会计领域中,随着金融活动的开展,其资产、收益等会计要素,遭受自然灾害、意外事故和其他不测事件而发生损失的可能性,是金融风险的组成部分。它的危害性甚大,弄得不好就会酿成金融危机,打击国民经济的发展,甚至会酿成具有国际影响的金融危机。在我国,金融会计风险主要表现在:不良贷款比例过高、资本充足率偏低、经营不善、资不抵债、非法集资骗人上当、违法违规信息失真等。笔者结合我国金融领域的实际情况,对金融会计风险防范机制试析如下。一、全面实施资产负债比例管理资产负债比例管理,是我国商 Financial accounting risk is a financial risk component in the field of financial accounting. With the development of financial activities, its assets, earnings and other accounting elements, suffered from natural disasters, accidents and other unexpected events. Its harmfulness is so great that if it is not done properly, it will lead to a financial crisis, a blow to the development of the national economy, and even a financial crisis with international influence. In our country, the financial accounting risk is mainly manifested in the following aspects: the high proportion of non-performing loans, low capital adequacy ratio, poor management, insolvency, illegal fund-raising and fraud, and illegal information infringement. The author combined with the actual situation of China’s financial sector, the financial accounting risk prevention mechanism as follows. First, the full implementation of the asset-liability ratio Management of asset-liability ratio is my country’s business