The development of high and new technology has brought a new era of financial scienceand technology, and with the arrival of the new era of financial science and technology,the traditional operation mode of commercial banks has been greatly impacted. Onlyby seeking change, can the traditional commercial banks not fall behind in the newfinancial era. The accounting risk of commercial banks is one of the important factorsthat may affect commercial banks to cater to the changes and development of the times.Financial enterprises should improve accounting, improve accounting internal control,and shape accounting integrity.