Study On The Management Of Accounting Operation Risk In The Construction Bank Of China, Shandong Branch

Accounting is the information source in commercial bank's activity, and all operating results must be realized through accounting operation. In recent few years, the big cases about commercial banks began to occur frequently, the operation risk is the point. In 2006, we open native place banking industry according to WTO rule .What we face is not just to enter the market but to control risk management .Risk is born with the commercial bank ,and exists in every link of the commercial bank. So strengthen the analysis of operating risk and formulate practical and effective guarding measure ,then to insist on risk management control in accounting operations, thus to provide safeguard in order to realize the operation can develop continually and effectively for a long time. In this matter, study how to perfect bank accounting operating risk management system, perfect internal control is most important. This article bases on the activity of the management of accounting operation risk in the Construction Bank of China, Shandong Branch, using both theoretical study and positivist study, by understanding operation risk correctly, first proposed question ,then analyzing characteristic and present situation of accounting operation risk ,unifying typical case in order to perspective exist questions and proposing the countermeasure about strengthening accounting risk management in construction bank.This article is divided to five chapters, contents of each part as follows:Chapter One, introduction. In this chapter, we mainly introduced the study background and relative review, study frame and main innovation.Chapter Two, Outline of operation risk in commercial bank. In this chapter we elaborated the definition of operation risk about commercial bank and indicated through the statistical data the operation risk type as well as the domain where risk event occurs. Then we the development tendency of operation risk ,and show the principle of risk management. Chapter Three, accounting operating risk and managing method in commercial bank. In this chapter we define the scope of operation risk and explain the instruction significance of alone dividing accounting operating risk. Then we elaborated the latent risk as well as the characteristic about accounting operation spot, proposed effective methods of managing accounting operation risk.Chapter Four, the analysis of present situation and origin about management of accounting operation risk in the Construction Bank of China, Shandong Branch. In this chapter we elaborate the pressure Shandong Branch faces, and analyze exist questions through cases, profoundly analyzed the risk correlation factor.Chapter Five, the countermeasure of constructing the system of accounting operation risk management in the Construction Bank of China, Shandong Branch. The analysis lays emphasis on building operation risk environment which is suitable, strengthening business risk management ability, establishing monitor warning system, strengthening the internal control system in order to melt the risk.Finally, we make a summary to the full text and carries on the forecast to the future research.