文章分析了我国商业银行金融风险形成的原因:内部控制制度落后,防范金融风险的法律体系不健全等。因此,应当加强商业银行的内部控制制度,建立独立的稽核部门;建立存款保险制度;健全银行的法人制度;修改相关的法律法规,健全风险防范的法律体系。 This article analyzes the reasons for the formation of financial risk in commercial banks in our country: the backward internal control system and the imperfect legal system of preventing financial risks. Therefore, the internal control system of commercial banks should be strengthened and an independent audit department should be established; the deposit insurance system should be established; the legal system of banks should be improved; the relevant laws and regulations should be amended and the legal system of risk prevention should be improved.