Research On Risk Prevention And Control Of Accounting Operations At The Grassroots Level Of Banks

With adjustment and optimization of the economic structure,economic growth has gradually changed,and the financial environment is also facing new challenges.In the new situation,traditional business of commercial banks are affected in a significant to operation management,credit management and risk management,bank traditional business management mode are facing huge of challenge,the bank's profit growth rate slowed obviously;commercial banks traditional operation mode can't work well;competition become market and standardized;the impact of information revolution on bank traditional business are very huge,and increase more enterprise make the financial business with the internet,in recent years,the block chain technology are also produce a profound impact on the traditional business of the bank.In the new economic environment,the banking channels development must do a better layout,management and design,and need to change the concept under the existing economic situation,update the organizational structure to launch more channels to meet customer's needs,and improve operational efficiency to enhance core competitiveness.Bank's core competitive power and the most valuable resource is the sub-branch.the sub-branch 's overall performance decides the level of the bank's profits and return benefits.So the most crucial and fundamental issue we now face is how to enhance the sub-branch work restructuring in order to adapt to the new economic and internet environment,so as to improve their operational efficiency and return.In the process of large migrating of the traditional business transaction processing of sub-branches,customer communication services between the physical channel and also has a more prominent feature,and step by step towards integrated services for the clients in transition.The management services of sub-branches now show a new phenomenon,which is a growing customer volume and declining customer transaction.The features of new customer groups in the sub-branches are also show three phenomenon and the outstanding performance on marketing services,product sales;customer development and maintenance of the complex business process.Physical channels of commercial banks related to size,function,layout and position structure and other issues may also require the innovation management,it's all built on the customer and sub-branches requirements change.Therefore,development of new channels and new business will produce new accounting requirements of the sub-branch,but we can maintain accurate accounting of changes to make better reflections on the nature of the business accounting data,and ensure the accuracy of data from the source to provide reliable basis for higher level management decisions.In the development of banking,business model innovation and human resources are the main factors on the banking transformation.The sub-branches through business model innovation to elaborate the development road of transformation of the banks.In innovation business mode of mobile financial gradually replaced traditional cabinet surface business,and wisdom Cabinet Member machine "to machine generation people",Grass-roots network accounting staff with the means of separation before and after the reform of the counter business processes,business audit and business accounting separation,extensive use of outsourced personnel to implement accounting accounting processing,and through the wisdom of the teller machine to increase the scope of channels for business And the type,to enhance the speed and efficiency of business.However,in the practical application,the continuous transformation,rich business types and channels for accounting operations also put forward new requirements,after the transformation of the business model requires a large number of high-quality risk management personnel to control the business,and now risk management The lack of personnel loss,the management of the quality of the risk management personnel did not cause the leadership of the high degree of attention,resulting in business model transformation,the risk management personnel still stay in the traditional mode of conventional risk management,and no new model for risk control Measures.In the new mode of physical channel transformation,the bank's grassroots outlets guide the customers to self-service non-cash business through the electronic banking area,but the network security of the electronic banking area also exists.In the new mode of the transformation of the physical channel,the management of the relevant accounting operation is not standardized and the settlement risk is very easy.Because the new model,the accounting audit links and accounting links are separated,accounting links are carried out by outsourced personnel,outsourcing staff is not accounting staff,no relevant accounting knowledge,if the audit part of the occurrence of omissions,Accounting links will not be risk investigation,will result in business processing is not uniform,will lead to the situation does not match the account.Therefore,how to carry out the risk prevention and control of the bank's primary accounting operation and to avoid the current risk of bank accounting in the operation of the new model has become an imminent problem.This paper attempts to find out the feasibility of the research from the well-known experts and scholars,Combined with their own work experience in the bank,combined with the new model of external environmental factorsAs well as the internal management factors,to explore the bank through the grassroots level of accounting personnel and professional quality,strengthen the business audit management,identify and control the operational risk of accounting;through continuous improvement of standardized business audit standards,optimize the operating norms,so that the business has In the era of large data,each accounting operator should enhance the awareness of information security,establish the concept of information security,and maintain customer information security;for the risk of outsourcing accounting aspects of the need to set up a professional team of banks Outsourcing business supervision and inspection,to ensure the accuracy of outsourcing business accounting,thereby reducing accounting risk,to ensure the accuracy of bank accounting.This paper attempts to explore through the above method analysis,thinking of the new business model under the bank grass-roots network accounting operation risk prevention and control methods.how to management bank accounting operation risk,solve the currently bank accounting operation problems become the imminent of problem.The paper tries to find feasibility from the well-known experts scholars of research and theories,and combined mine work experience in the bank,consideration of the actual situation,analysis and thinking out a better accounting operation risk control method of the sub-branch bank.