The lack of the internal control conditions cause the bank accounting’s internal control risk. The cost of the internal control is large. The internal control mode is imperfect and the execution is not in place. The internal control supervision system, supervision and restraint are lack. How to perfect the internal control system and resolve the bank accounting internal control risk effectively? Based on the analysis of the causes of the risk, we think that establish risk management responsibility system and strengthen the assessment of employees are the targeted suggestions.