权责发生制原则、谨慎性原则、客观性原则是我国会计核算体系中十分重要的三个原则,在会计核算过程中扮演着十分重要的角色。防范商业银行的经营风险必须充分发挥会计的功能,强化会计的基础工作,科学地运用这三个原则。一、权责发生制原则的运用国有商业银行会计核算实施权责发 The accrual principle, cautiousness principle and objectivity principle are three important principles in the accounting system of our country and play an important role in the accounting process. To prevent commercial banks from operating risks, we must give full play to the functions of accounting, strengthen the basic work of accounting and apply these three principles scientifically. First, the principle of accruals the use of state-owned commercial banks accountant implementation of the rights and responsibilities