The Research Of Problems And Countermeasures Exist In Risk Management On Bank Accounting Of C Bank

With the increasing business of commercial banks,the scale of the bank continues to expand,its business risks has become more complex in the process of operation.The Basel Committee on banking supervision in 2004 explicitly laid out operational risk as the third-largest insurance will be after market risk and credit risk in the new Basel Capital Accord,included in the financial regulation.Due to operational risks caused by big losses at home and abroad from time to time,cause a great threat to security and reputation of the banking sector and influence.The compliance consciousness of partial sectors and persons is very weak and the problems such as illegal operations,the chapter not to follow,repeat offenders are very obvious.Trampling "The red line " from time to time is protruding.Basic management work is very weak in C bank.In particular cases of malignant and major risk events occur,caused regulators and superior's attention,caused serious adverse effects on c bank's management for the safe operation of image and reputation.Accounting is the basic and core components in the process of capital or capital operation in the commercial bank.Therefore,c bank operational risk management and prevention and control of cases in accounting are faced with a very serious test.This paper analyzed the problems existed in the process of c bank's accounting operation risk management.Firstly,regulated the definition of accounting operational risk,and the study of its evolution;described the meaning of accounting operations risk management,content,procedures,principles and methods.Secondly,introduced the status of c bank's accounting operation risk management.Including c bank's accounting system construction,staffing of operational risk management,internal control,programs and the establishment of the evaluation index system of examination and evaluation.Once again,internal control,external supervision,financial environment and the perspective of principal-agent theory for deep analysis,pointed out that c bank's operational risk management in accounting and the cause of the problem in the work.Lastly,to guarantee c bank's accounting operation risk management work goes on smoothly,while some recommends has proposed respectively to reduced operation risk possibilities occurred later,from employees risk consciousness of training system,culture and organization system construction,accounting operation risk management program of implementation efforts,accounting operation risk management system,internal control system and moral risk prevention,which will be improved and perfected,eventually achieved avoiding risk events due to accounting operation error,thus further strengthened c Bank's integrated market competitiveness.