Study On The System To Identify And Evaluate Accountant Operating Risk Of A Commercial Bank In Shandong Province

The focus of management system in commercial bank has transform from operation management to risk management. According to Basel-committee’s estimate, operating risk has became a important risk that brings more economic lost in recent years. Because accountant operation has more important function in commercial bank, so accountant operating risk became a most important one.The cause of accountant operating risk in commercial bank is the change of social and economic environment and the bad risk management system. Firstly Confucianism mold traditional culture of China, and so Chinese staff often trust in their family, and this weaken risk management system, and brings more risk incidents. In addition, Siege economy and furious competition in money market all force commercial banks to relax risk management and omit few important operation process. So there are more risk incidents recently. In addition, some commercial banks ignored possible risk incident only for increasing their profit. On the other hand, there are more new product and operation and institution in recent years, and so commercial bank needs a new risk management system. Therefore it is important to built a system to identify and evaluate accountant operating risk, and then commercial bank can discover risk incident and reduce the economic loss as soon as possible.This paper collects all risk incidents of accountant operation of a commercial bank in Shandong province. The incidents are about of cash operation and account operation. Firstly the paper marks off operation nodes minutely, and discovers all risk nodes in the two operation process according to a risk level standard. Secondly in light of Loss Distribution Approach, and making use of the function of Poisson distribution and Normal distribution, the paper evaluates the frequency and economic loss of every risk node separately. Thirdly using the evaluated frequency and economic loss, the paper measures risk level of every risk node in the two operation process. According to every institution and operation product and operation process, and making use of the evaluated risk level of every risk node in all operation processes, the cause of accountant operating risk can be make out.With the same way, the cause of risk in every institution and operation product and operation process can be make out too. This may be in favor of distributing resource of risk management and supervising every risk nodes and innovating risk management method, and then built the system to identify and evaluate accountant operating risk. The system can increase effect of risk management of commercial bank in China.At a same time, the system can discover every reason that brings accountant operating risk in every risk node, and it can be help for building a risk management institution and perfecting rewards and punishment system of commercial bank. Whereas the data of risk incident is not sufficient, this paper analyses the cause of accountant operating risk in two operation process, and the study can be a guide for commercial bank to built a system to identify and evaluate accountant operating risk.