近几年来,商业银行普遍存在收入减少,费用增加、资产质量恶化,利润水平逐年呈下降的趋势。究其原因,既有国家宏观经济调控所带来的经营上的困难,同时也存在着管理上疏漏而产生的弊端。本文拟从财务会计核算中违反财务管理制度的角度,剖析银行资产的流失及风险的逐级增大。 In recent years, commercial banks generally have the tendency of decreasing income, increasing expenses, deteriorating asset quality and declining profit levels year by year. The reason is not only the operational difficulties brought about by the macroeconomic regulation and control of the state, but also the defects arising from the omission of management. This article intends to violate the financial management system from the perspective of financial accounting, the analysis of the loss of bank assets and the gradual increase in risk.