首先,加强营业机构的事前、事中控制的职能。建立和完善操作性强和尽可能详

First, strengthen before, during control functions of the business organization. Establish and improve the operability and strong as possible detailed rules and regulations and improve customer management system, establish an effective communication mechanism between banks and enterprises and effectively strengthen the accountability of the risk of liability. Strengthen ideological training and punishment accountants moral responsibility, and realize the human management. <br>Second, to strengthen the oversight role afterwards. From the current business people working to prevent errors in the effective control of the main changes to the bank's risk-based, fully reflects its role in the prevention of business risks, protect the safety of funds, self-realization everything from intensive supervision to highlight key parts and key business documents, business rights, and other large funds to pay operational risk identification and assessment and control system up to carry out full operational risk identification, risk points identified in the Bank's management present. <br>Third, strengthen the functions of accounting risk identification and assessment branch of the accounting department. Developed by the daily management of operational processes of the current fiscal, up to identify and assess risks to the accounting key business processes, focusing on the management of risk control. Strengthen supervision and inspection of information disclosure. Commercial banks accounting information disclosure violations reason after another, repeated, largely because the regulatory system is not perfect, low commercial bank accounting information disclosure compliance costs. Therefore, the relevant departments should establish a unified as soon as possible, improve the regulations and implementing rules to ensure that coercive means commercial banks accounting information disclosure of authenticity.

首先,加强营业机构的事前、事中控制的职能。建立和完善操作性强和尽可能详尽的操作规程和规章制度健全客户管理体制,建立有效的银企沟通机制切实强化风险责任的追究责任。加强会计人员思想道德方面的培训和对责任人员的惩罚力度，实现人性化管理。<br>其二,强化事后监督的作用。由目前的防范业务人员工作差错为主转变为有效控制银行风险为主,充分体现其在防范业务风险、保障资金安全方面的作用,实现从面面俱到的拉网式监督向突出关键部位和重点业务自制凭证、权限业务、大额资金支付等的操作风险识别与评估控制体系上来,开展全员操作风险识别,识别出全行经营管理中存在的风险点。<br>第三,强化分行会计部门的会计风险识别和评估的职能。由目前的会计日常的管理工作业务操作流程的制定,上升到对各项会计业务流程的关键环节的风险的识别和评估,注重对风险控制的管理。加强信息披露的监督检查。商业银行会计信息披露违规行为之所以层出不穷，屡禁不止，很大程度上是因为监管体系不完善，商业银行会计信息披露的违规成本低。因此，各相关部门应尽快建立统一、完善的法规和实施细则，以强制性手段保证商业银行会计信息披露的真实性。

First of all, strengthen the business organization's function of controlling in advance and in the process. Establish and improve the operational procedures and rules as detailed as possible to improve the customer management system, establish an effective communication mechanism between banks and enterprises to effectively strengthen the accountability of risk responsibility. Strengthen the ideological and moral training of accounting personnel and the punishment of responsible personnel, and realize the humanized management.<br>Second, strengthen the role of post supervision. From the current work error prevention of business personnel to the effective control of bank risk, which fully reflects its role in preventing business risk and ensuring capital security, and realizes the operation risk identification and assessment control system from all aspects of pull net supervision to highlighting key parts and key business self-made vouchers, authority business, large amount of capital payment, etc, Carry out the risk identification of all staff operation and identify the risk points existing in the operation and management of the whole bank.<br>Thirdly, strengthen the function of accounting risk identification and evaluation of branch accounting department. From the establishment of the current accounting daily management business operation process to the identification and evaluation of the risks in the key links of each accounting business process, we should pay attention to the management of risk control. Strengthen the supervision and inspection of information disclosure. The reason why accounting information disclosure violations of commercial banks emerge in endlessly is that the regulatory system is not perfect and the cost of accounting information disclosure violations of commercial banks is low. Therefore, all relevant departments should establish unified and perfect regulations and implementation rules as soon as possible to ensure the authenticity of accounting information disclosure of commercial banks by mandatory means.<br>