Operational Risk Analysis Of Accounting Business In Commercial Banks

With the continuous development of the socialist market economy and the establishment of the global economic integration,the commercial banks of China have developed rapidly,and gradually stepped into the international track to realize the multi-level docking.June 26 th 2004,after enriching and deepening the Basel Protocol's supervisory thought and the content of risk control,the Basel Committee published the Basel Capital Protocol to the financial industry all over the world,stipulating that the operational risk has become one of the three risks that banks should guard against.At the same time,it emphasizes that it is the same as market risk and credit risk.For the daily operation of commercial banks,accounting operation involves almost every aspect of the bank business,which makes the accounting operation a high-risk link that the bank needs to strictly control,and most of the operation activities of the bank are related to accounting business.Therefore,it is necessary to probe into the risk of accounting operation and its internal control in commercial banks.First of all,according to the operating process and internal control status of the accounting business of commercial banks in China,from the angle of the operational risk control of commercial accounting and the theory of internal control,the paper points out the deficiencies in the management of operational risk of commercial banks,including:first,deposit and loan business dominates,second,internal fraud is the biggest loss type,third,the duty level of the officials personnel involved in the case shows an upward trend,fourth,the grass-roots branch is a high incidence area of accounting operational risk.In controlling all the above operational risk,the operational risk management theory can be further improved.Secondly,taking the current situation of internal control of accounting operational risk of The Agricultural Bank of China(hereinafter referred to as ABC)as an example,this paper points out the problems existing in the internal control of ABC's main field of accounting operation risk at this stage:the first is account management risk,the second is business risk in bill accounting,the third is seal management risk,the fourth is network banking business risk and causal analysis,the five is the performance appraisal and the agricultural bank accounting operation risk management is not enough match.Thirdly,in view of the problems found by China's commercial banks and the Agricultural Bank of China,the main reasons for the problems are as follows: first,no effective internal risk control environment has been established,second,risk identification and assessment capabilities are weak,third,internal control management system is not perfect,fourth,the technical means of risk control are relatively backward,fifth,the internal control correction mechanism is rather deficient.Finally,by analyzing the causes of operational risks,this paper puts forward some measures to optimize the internal control of accounting risks in commercial banks as followed: first,to create a good internal control environment,second,to strengthen the identification and evaluation of the accounting operational risks,third,to optimize the internal control measures of accounting operational risks,fourth,to upgrade the level of electronic and informational management of some accounting business activities,fifth,to strengthen the internal control and correction of accounting operational risks which has certain reference value to other commercial banks.