Study Of Commercial Bank Accounting Risk Assessment

Since twenty-first Century, the development of commercial banks make a spurt of progress commercial banks to continue to expand the scale of operation, the operation of commercial banks more and more species diversity, however it is also grow with each passing day and the accounting operation risk of commercial bank. In the commercial bank accounting operational risk cases damage the bank’s reputation, affect the operation of the bank, caused losses to the development of the financial market. Operational risk assessment and accounting more and more attention to the commercial bank, commercial bank accounting operational risk research and evaluation has become the focus of the banking risk control.The operational risk framework based on the new Basel Capital Accord by the author as the basis, combined with the analysis of domestic and foreign scholars on the accounting operational risk definition and research for the evaluation, comp-rehensive use of various methods, expounds connotation of operational risk of commercial bank accounting features, analysis of thee operational risk of commercial bank accounting.There is no better business operation process and management system design is reasonable, the operation risk management department pay attention to such factors as. The actual situation in consideration of accounting operation risk assessment, such as high frequency, data collection is difficult, lack of effective evaluation and control system. Evaluation of the accounting operational risk is the basic indicator approach, the main standard and the advanced measurement approach, and adopts the method of the Balanced Scorecard of the advanced measurement approach, is composed of index data of operation risk assessment more banks accounting, large differences in the status.In the design of a good accounting operation of Balanced Scorecard, the evaluation of the basic, and scoring sector index weighted comprehensive evaluation and according to the corresponding level to designate the accounting operational risk of banks. This paper selects the H bank as a case, to evaluate the accounting operation risk scoring method scoring card accounting operation risk balance of 4 branches of H bank, through the evaluation of accounting operation risk, operation risk control and find out the existing problems in accounting influence, proposed the establishment of accounting operation risk assessment system, improve the accounting operational risk assessment develop procedures to optimize the system, key risk indicators, test report and the operational risk indicators of accounting to rewards and punishments, optimization of operation risk assessment audit system to improve staff knowledge skill and other ways to improve the bank’s accounting risk control ability. To improve the daily management of the commercial bank’s efficiency, strengthen risk prevention ability.Through the objective, the standardization of accounting operational risk Assessment method and assessment model, can better evaluate the accounting operational risk of banks, bank management, improve the system of operational risk management and accounting management, broaden the scope, in order to find out the effective methods of operational risk management accounting provides advice.