Study On Accounting Operational Risk Evaluation System Of Commercial Bank

Banks is the center of modern financial industry,the developmente of the real economy needs the banking sector to support,the safe operation of the bank is not only related to the long-term development of the national economy but also the relationship between the security and stability of society. Since China’s accession to World Trade Organization(WTO), domestic commercial banks are facing huge pressures and challenges. All commercial banks have expanded business scale, continuous innovation of products and services.In this paper, combined with my work experience internship CITIC Bank, and through the literature, questionnaires, expert scoring and comparative research methods, discusses the characteristics of China CITIC Bank Accounting operational risk, the main performance, causes and risk management status accounting operations, pointed out the real problem of accounting operations currently exist in risk management.To further improve the evaluation system of accounting operational risk control, the author use the platform of e—mail of CITIC Bank,by designing the questionnaire,improve the select of relevant indicators and weightings set in the system of evaluation, Finally, according to the questionnaire feedback summary, select evaluation index 20, and to determine the method by expert scoring index weights. According to the case study analysis of the situation,the new sound system of accounting operational risk control of CITIC Bank better able to identify,assess,monitor each branch accounting operational risk.More responsive to external regulatory requirements and the needs of their own development of bank accounting operational risk management.In favor of interconnected of the bank’s risk management system and measures and to play a comprehensive role.In addition,the paper introduce the policy of incentives in the results of accounting operational risk control evaluation,CITIC Bank may gradually change the status quo of lacking of effective means to motivate in accounting operational risk management. The establishment of independent agencies operating mechanism to prevent the risk of accounting operations, reflecting the guide of risk control.By studying this topic, accounting for domestic commercial banks to control operational risk has a certain significance.