目前,我国商业银行正处于变革时期,建立健全有效的内部控制机制,制定符合我国国情的风险管理制度尤为重要。针对我国商业银行存在的法律法规不健全、会计信息系统的应用带来的新问题、商业银行总分机构之间缺乏有效地制约和监督等问题,商业银行应进一步完善内部会计控制制度,建立网络风险管理机制,健全稳固的风险管理组织,加快建立符合我国国情的金融市场体系。 At present, China’s commercial banks are in a period of change. It is particularly important to establish a sound and effective internal control mechanism and formulate a risk management system that is in line with China’s national conditions. In view of the unsound laws and regulations of commercial banks in our country, the new problems brought by the application of accounting information system and the lack of effective restriction and supervision between commercial banks, the commercial banks should further improve the internal accounting control system and establish a network Risk management mechanism and a sound and stable risk management organization to speed up the establishment of a financial market system that is in line with China’s national conditions.