一、银行会计风险的表现形式 银行会计风险是指银行在经营业务中有遭受损失的可能性,银行每笔经济业务的处理过程,也就是银行会计的核算操作过程,会计核算是以会计凭证为依据处理一切业务。在银行业务中无论是现金收付或者是转帐收付,都必须以会计凭证为根据来办理收付,即使代理收付业务,客户 First, the bank’s accounting risk form of bank accounting refers to the risk of banks in the business suffered the possibility of loss, each bank business processes, which is the accounting operation of bank accounting, accounting is based on accounting vouchers According to deal with all business. In the banking business, whether it is cash payment or transfer payment, must be based on accounting vouchers to handle payment, even if the agent payment business, the customer