Improvement Research On Internal Control Of Accounting Operation Of Y Branch Of A Bank

With the rapid development of China's financial market,Chinese bank continuously improve their operational capacity at the same time,more and more attention to the bank's internal compliance management and risk management level,ensure that the bank can develop healthily and rapidly.In recent years,the frequent occurrence of the risk events in the bank,especially the operation risk of the bank accounting,makes the Commercial Bank of our country suffer a great loss.Accounting operation is the key to realize the scientific management and prevention of the daily operation of the bank.If the internal control of the accounting operation is weak,it is easy to cause the operation risk.Therefore,in order to realize the long-term development of the bank,it is necessary to study and manage the internal control of accounting operation.It is very important and urgent to strengthen the internal management of accounting operation of commercial banks,establish and perfect the internal control system,and ensure the safe,efficient and stable operation of commercial banks.This paper selects Y branch of A bank as the research object,first summarized the basic theory and the theory of the internal control of the bank,the definition of the commercial bank accounting operations,operational risk concept,analyzes the important role of internal control in accounting in operation.Then it introduces the organization structure,management,internal control,accounting operation and so on.On this basis,combined with the present situation of internal control of accounting operation of Y branch of A bank,analyzes the problems existing in the internal control environment,risk assessment,control activities,information and communication and internal supervision of the internal control of accounting operations.Finally,based on game theory,cost-benefit theory,information asymmetry theory,the paper puts forward some suggestions to optimize the internal control environment,improve the risk assessment system,strengthen the control activities,improve the information and communication mechanism and improve the internal supervision mechanism to improve the internal control of accounting operations.In this paper,how to improve the internal control of the accounting operation of commercial banks,the theory and practice of research and exploration.It is helpful to improve the internal control of commercial banks,and to provide reference for the internal control of the Y branch of A bank and other banks.