Research On Operational Risk Of Accounting Operation In China's Commercial Banks

Finance occupies the core position in modern economic life.To achieve its safe and stable operation has a key impact on the rapid development of the national economy,and is related to the stability of society.In order to implement the spirit of the Nineteenth National Congress,domestic commercial banks are gradually expanding their business categories,actively innovating products and improving services.These businesses determine that commercial banks belong to a group of institutions that will face operational risks in their daily development.How to effectively avoid risks and reduce the losses caused by risks,this issue even determines whether commercial banks can have a long-term foothold in the market.Accounting operation is the core step of accounting work and the most important thing for commercial banks to avoid operational risks.If the accounting business is not properly handled,it is likely to lead to operational risks,which is not conducive to the smooth operation of banks and hinder the establishment of a good market image of banks.The theme of this paper is to analyze the operational risks of commercial banks' accounting operations,and select Bank A as the research object.Combining with the actual situation of Bank A itself,this paper uses literature method and case analysis method to analyze specific problems.Firstly,it clarifies the theoretical basis and related concepts of operational risk in commercial banks,and summarizes the existing research results at home and abroad.Then it introduces the theoretical basis of this paper,behavioral finance theory and comprehensive risk management theory.Among them,comprehensive risk management theory is the most important one,which is the core of this theory.The outstanding feature of comprehensive risk management is that it exists in silver.In all business links of the bank,it is advocated that if the bank does not establish a perfect supervision mechanism in the operation of its business,it may cause the failure of the financial business,and its risk awareness and risk execution are concerned.Then the problems and their causes of Bank A in the operation of accounting are analyzed in detail,and the problems of system construction,supervision of internal control and risk early warning in the operation of accounting are listed.The construction of monitoring system,professional quality and professional skills of personnel,and the construction of risk internal control culture are five major problems.The corresponding improvement measures are given to these specific problems.The first one is to improve and perfect the system construction in accounting operation,including revising and perfecting the current accounting operation rules and regulations,and strengthening the risk management system of funds.The second measure is to standardize and strengthen the internal control and supervision in accounting operation,including strengthening the overall supervision and control in accounting operation,centralized management of credit operation.The third measure is to improve the construction of early warning and monitoring system in accounting operation,including establishing the mechanism of monitoring and early warning treatment and strict standardization.The fourth measure is to optimize the structure of bank accountants and improve the quality of personnel.The fifth measure is to build a risk internal control culture in accounting operation,which includes establishing awareness of risk control in accounting operation,attaching importance to the construction of internal control in bank internal accounting operation and meeting the first line.Accountants should train their risk prevention skills and guide their risk prevention awareness.Accountants should adhere to principles and positions.This will provide some reference value and reference significance for Bank A in the future accounting operation.The last part is the conclusion of this paper.On the basis of the existing theory,this paper puts forward a series of measures which can be applied to bank A how to effectively avoid the risk of accounting operation,and hopes to provide some reference value for other commercial banks in China.It is hoped that the commercial banks represented by bank A can gradually improve the key business mechanism and actively optimize the risk monitoring system in accounting business.It has become a set of sound and feasible management mechanism,which has exerted a series of positive effects on the whole.