随着全球经济一体化进程的加快,银行业金融机构也在寻求海外投资,我们可以清晰的感受到我国商业银行的业务量与日俱增,但是暴露的风险点也越来越多。本篇文章针对我国商业银行会计运营操作风险,明确了我国商业银行会计操作风险点以及风险特点,指出了商业银行会计操作风险的分类,最后提出了管控商业银行会计运营风险的重要性。 With the acceleration of global economic integration, banking financial institutions are also seeking overseas investment. We can clearly feel that the commercial volume of commercial banks in our country is growing day by day, but the risks exposed are also increasing. This article aims at the operational risk of accounting operation of commercial banks in our country, clarifies the operational risk points and risk characteristics of commercial banks in our country, points out the classification of accounting operational risk in commercial banks, and finally puts forward the importance of controlling the accounting operational risks of commercial banks.