随着经济全球化趋势的加深,金融市场得到进一步开放,各类金融工具层出不穷,使金融市场竞争环境日益复杂。如何防范金融风险,已经成为摆在商业银行面前的重要课题。新会计准则的提出给商业银行的经营管理带来了重大影响。文章分析了这种影响,并对商业银行提出了建议。 With the deepening of the economic globalization, the financial market has been further opened up and various types of financial instruments emerge one after another, making the increasingly competitive financial market environment more complex. How to prevent financial risks has become an important issue before commercial banks. The new accounting standards proposed to commercial banks have a significant impact on the management. The article analyzes this impact and makes recommendations to commercial banks.