ZY Bank S Branch Accounting Operation Risk Management Research

With the entry of foreign banks, the development of Guarantee Corporation, the penetration of insurance companies and the implementation of interest rate marketization, the competition of banking industry is becoming more and more fierce. The banking industry is facing challenges need to deal with by expanding the scope of business, financial product innovation, and to enhance their competitiveness, so the prevention and control of accounting operational risk of the increasingly high demand, however, the operational risk of banks is increasing, all kinds of operational risk events frequently exposed, revealing the internal control of banking business process is not perfect, rigorous, daily operation of non-compliance. A huge amount of money, the impact of large cases are caused by operational risk, so banks pay attention to avoid or manage operational risk has been put on the agenda.The accounting operation of commercial banks service customers, deposit, loan, purchase of financial funds for payment and a series of customer facing work for customers, whether it is high frequency losses caused by the relatively small deposit, or low frequency caused huge loss of bill audit filing, all to a certain extent to the commercial banks irreparable loss risk, some risk or even damage the commercial banks in the social reputation. From ftis point of view, the accounting operstion risk in the commercial banks of many risks occupy a pivotal position.In this papar,ZY bank S branch of the current organitational structure, from the varions orgahizational levels to aralyze the status of accounting operation risk management, and then find out the banking business in the operation of some of the more prone to problems. These problems are mainly business system, business process, process control, etc.. Process control can not be effectively implemented, the risk of the key operating system is limited, the high level of talent and the bank's need to disconnect, operational risk control and business development can not be coordinatecd. To solve these problems, this paper provides correspoeding solutions to the S branch of ZY bank. First of all, from the perfect operation system, centralized accounting norms related accounting business process and make the business management standardization to enhance the accounting operation risk control and supervision measure. Second, the implementation of the management system on the basis of detailed inspection. Third, improve the business monitoring and early warning system, to achieve by human control to system control, reduce manual intervention. Fourth, optimize the structure of human resources, improve the professional quality of employees. Finally, the development of accounting operations related to compliance culture.In this paper, according to the relevant institutional basis to tease out the inspection program of practical methods and emphasize the operation audit points, help ZY bank S branch to establish operational risk management system of accounting operation more perfect, and to minimize the ZY bank S branch to bring economic and reputation losses because of the risk of accounting operation and maintenance the majority of customers in the field of image, improve the core competitiveness of the banks.