随着商业银行经营环境的不断变化和银行间竞争的日益激烈,商业银行的信贷风险越来越大。信贷风险管理是商业银行经营管理的一个重要组成部分,而信贷风险的识别是进行风险管理的第一步。在此,笔者从会计的角度对商业银行如何做好信贷风险的防范进行初步探讨,以供参考。一、贷款 With the ever-changing business environment of commercial banks and the increasingly fierce competition among banks, the credit risk of commercial banks is getting bigger and bigger. Credit risk management is an important part of the operation and management of commercial banks, and credit risk identification is the first step in risk management. Here, the author from the accounting point of view on how to do a good job of commercial banks to prevent credit risk for preliminary discussion for reference. First, the loan