银行资产负债风险管理对会计核算要求的探索徐治怀，向月华，葛希群（一）银行的每项业务都与其资本密切相关，都有潜在的风险。随着我国金融体制改革的逐步深入，把政策性银行和商业银行分开，商业银行要切实转换经营机制，以其全部法人财产，依法自主经营、自负盈亏、自... Bank asset and liability risk management to explore the accounting requirements Xu Zhihuai, Xiang Yuehua, Ge Xiqun (a) Each of the bank’s businesses are closely related to their capital, there are potential risks. With the gradual deepening of the reform of China’s financial system, the policy banks and commercial banks are separated, and commercial banks must effectively transform their operating mechanisms and operate all their legal persons’ properties according to law, and operate their own businesses according to law.