With the development of financial economy, the business of the bank has changed a lot both in type and scope. The main body of the business of the commercial bank is the accounting business. The risk is everywhere in the daily operation of the commercial bank, so the accounting risk is also widespread in the commercial bank, which is particularly important for the prevention and control of the accounting risk. To do a good job in the control of accounting risk is conducive to the construction of a sound accounting system for commercial banks, the improvement of their comprehensive competitiveness and the enhancement of their sustainable development ability.
This paper uses the methods of investigation, literature analysis and interview to study the accounting risk of Guizhou bank. Firstly, this paper analyzes the relevant theories and characteristics of accounting risk, and makes a basic understanding of the current situation of accounting risk research; secondly, taking bank of Guizhou Co., Ltd. as an example, it gives a brief introduction to the current situation of accounting risk control of the company; finally, it puts forward improvement suggestions for the existing problems of accounting risk control of Bank of Guizhou.
Key words: accounting risk; commercial bank; risk control