Research On The Problems Of Accounting Post Supervision In China’s Commercial Banks

With the changes of the process management capabilities and risk management situation in China’s commercial banks, the traditional accounting post supervision is difficult to play an important role in risk management because of the way is out. In theory, the Basel II’s definition of operational risk has been limited to the incident that has caused the loss. It didn’t incorporate potential losses into the scope of operational risk management. In practice, as the result of the out way of traditional accounting post supervision, the shortage of business process driver, and the lack of effective collaboration with other regulatory mechanisms, China’s Commercial Banks is lack of effectiveness in risk management. China’s Commercial Banks evaluated the losses that have already occurred, but neglected the potential losses.Firstly, this paper introduces the background and significance of the topic, analyzes the current situation of domestic and foreign research, and introduces the theory of accounting supervision and management. Secondly, as the xx branch of Huaxia Bank for example, the work process of Accounting Post Supervision Center and issued error lists in the last four years will be used as research object. In this paper, we analyze the risk monitoring of accounting post supervision. To solve the problems that the Accounting Post Supervision Center’s lack of independence, the difficult of peer supervision, and risk monitoring vulnerabilities and lack of synergy, it proposes process optimization of xx Branch of Huaxia Bank’s accounting post supervision, and Risk classification mechanism. Again, it through the optimization of the system meld pre-supervision, control in process of the event of risk control into the accounting post supervision, establish operational oversight of access, evaluation and exit mechanisms, achieve synergy and integration of resources at last. Finally, it takes the Safeguards and expected results of the xx branch of Huaxia Bank’s accounting post supervision for show.The following conclusions are obtained through the study: Firstly, the introduction of risk management, operational risk management theory is to achieve risk identification, recognition, measurement, assessment, and reporting to one of the new monitoring process. Filtering the real-time transactions through quality inspection rules to find unusual transactions in potentially risky achieve the risk identification of business Information. Secondly, in the new accounting post supervision process, it collects risk events from each branch, every business line to classify according to the degree of harmful and takes different supervisory processes according to supervision resources matching the risk degree of the investment. At the same time, embed the hierarchical verification and reporting process to the system process design. It could exert a synergistic effect of risk management. Thirdly,by optimizing the system, it can alter the direction and emphasis of the supervision continually according to constantly changing and ante displacement of the risk, and realize the information resources sharing and coordination system.