一、银行利用会计手段防范金融风险的现状我国目前的商业银行会计,由于受传统计划经济体制特别是传统会计观念的影响和束缚,会计管理水平比较低。会计手段比较落后,存在较大的局限性,导致了会计信息质量不高,预警和防范风险的能力较差。(一)重核算会计信息,轻管理会计信息。根据笔者 First, the use of accounting instruments to prevent financial risks of the status quo Our country’s current commercial bank accounting, due to the traditional planned economy, especially the impact of traditional accounting ideas and constraints, accounting management is relatively low. Accounting means relatively backward, there are greater limitations, resulting in the quality of accounting information is not high, the ability to early warning and risk prevention is poor. (A) heavy accounting information, light management accounting information. According to the author