The Study Of The Operation Risk Oriented Accounting Supervision Of S Bank

Accounting supervision is commonly defined as a method, according to the predefined objectives, standards and laws, to judge and evaluate the past economic activities by means of the accounting data. Accounting supervision, along with prior control, real-time control, constitutes the financial accounting operation risk control system, which is the last measure to find the leak of accounting system, stop the illegal operations and keep a watch on the accounting risk. Advantages such as deterring the deliberate break of the law and careless operations are witnessed commonly. It is said that the better an accounting supervision system is, the better a bank control its accounting operation risk.As a public listed company, S bank's accounting supervision system complies with the traditional "business reexamine method". With the rapid development of new business and severe market competition, the demand upon the accounting operation risk control is on the increase. The traditional "business reexamine method" fails to meet the needs of business development, due to its disadvantages such as low efficiency, high cost, poor risk identification capability and so on. A radical adjustment and reform is necessary to the accounting supervision system. The operation risk oriented accounting supervision system, focus on the risk control, contents risk search, identification, calculation and control. Through the innovated "operation risk oriented method", the new accounting supervision system can perform the management of identification, confirmation, evaluation, report and quantification, and improve the efficiency and quality of accounting operation risk control.This thesis introduces details of the operation risk oriented accounting supervision system of S bank. It contents five chapters. The first chapter introduces the exordium which contents the background of the title and meaning of this thesis. The second chapter makes statement of the theories about the bank operation risk control and accounting supervision system. The third chapter describes the details of S bank, and analyses the existing problems of accounting supervision system of S bank from three aspects such as management system, IT system instruction, employee development. Via the PEST Analysis, the fourth chapter studies the operation risk oriented accounting supervision system. It depicts the main contents of the operation risk oriented accounting supervision system, including main framework, design methods, operation procedures. The final chapter provides some executive measures and prospects the future of the accounting supervision system.