Research On The Accounting Operational Risk Management Of F Commercial Bank

With the rapid development of economic globalization and all kinds of commercial Banks business gradually expand at the same time,China's commercial Banks need to face various risks are also growing.In recent years,as part of the commercial bank accounting risk which the risk of accidents occurred frequently,not only makes the commercial bank itself suffers losses,financial results and makes the commercial bank's credit and financial system as a whole social image,so the accountant operation risk management gradually cause for concern.Accounting operation risk and market and credit risk is different,in the operations of commercial Banks accounting,all kinds of risk factors is filled with the whole process of daily bank management,embodied in many aspects of business operations.In this article,the key research accounting in daily business activities in commercial Banks operating risk.Given to prevent and control the operation of the accounting business risks is not only as a core link reflects the specific capital operation of commercial Banks,but also for all kinds of commercial Banks operating risk management priority,therefore,the study of accounting risk prevention and control has important theoretical significance and practical significance.In this paper,the research status of commercial bank accounting risk at home and abroad were summarized,draw lessons from the advanced experience,the good and rejecting the bad.F bank as the actual case studies,from the Angle of accounting business internal control as a result of operation risk analysis research,combined with the all information and data obtained,the operation risk of bank accounting F external environment,internal control system and management processes are studied,summarized summarized in account management,cash management,internal control and accounting supervision and management and so on six aspects and the problems existing in the performance of irregularities.Based on this,puts forward a systematic risk prevention and control measures,and from multiple dimensions suggest to guard against operational risks in commercial bank accounting:(1)To establish effective risk control of accounting organization structure.Optimize the establishment procedure of accounting risk control indicators;Strengthen accounting internal audit and external supervision and audit;To further establish and perfect for risk management,as a result of the accounting report and system of rewards and punishments.(2)Strengthen the commercial Banks internal control system;To optimize the structure of accounting related working staff,and further improve the professional quality of accounting personnel;Further increase human resources reserves,strengthen the daily job skilltraining for staff,Implementation of post rotation,implement the responsibility system for specific operation risk.(3)Establish and perfect the business monitoring and early warning system.Improve the monitoring and early warning mechanism;Optimizing the counter business monitoring system;Promote the comprehensive risk control ability,and to have the risk of related issues of the emergency response capacity.In order to improve the ability of commercial bank accounting risk management,effectively reduce the loss of commercial bank,increase the financial performance,to protect the safety of assets,enhance the social image of commercial banks.