摘要随着商业银行产品的不断丰富、金融市场的日益成熟和我国利率市场化改革的逐步深入,银行账户利率风险（Interest Rate Risk in the Banking Book）逐步显现,已成为影响我国商业银行稳健经营的实质性风险。为提升商业银行银行账户利率风险管理意识和水平,规范管理行为,2009年11月,银监会发布了《商业银行银行账户利率风险管理指引》（以下简称《指引》）。
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