Study On The Operational Risk Management In Acounting Business Of H Bank Shenyang Branch

For the past few years,with the relaxation of finance regulation,the globalization of business,accelerates the innovation of financial instruments and the rapid development of information technology,our country Commercial bank's operation risk is on an ascending trend.So the management of operational risk has become critical.In view of the operational risk imply the serious loss of Commercial bank,in the "New Basel Capital Accord"published in 2004 basle committee brought operational risk into the risk management framework,and require financial institutions to allocate corresponding capital in cash for the purpose of enhancing finance system's stability.These regulations in the "New Basle Capital Accord" are enormously promoted the development of theoretical research and practice in operational risk management.It indicate the operational risk has gradually become respected as with credit risk and market risk.Some large international financial institutions already brought operational risk into the risk management framework.Even though China Banking already realized the importance and social harmfulness of operating risk,while still demonstrating the issues need to be improved,such as data deficient,incomplete management framework and financial regulation,insufficient information disclosure,etc.First of all,this thesis state the background of the "New Basel Capital Accord",which bring operational risk into the risk management framework,and illustrate research ideas and research methods;Secondly,it summarize the operation risk of Commercial bank,and further make an outline of the connotation and characters in accounting business,the paper points the influence of operator risk management in Commercial bank;Shenyang Branch of H Bank is used as an example to illustrate the situation of operator risk management,and analysis the operational risk in commercial bank,focuses on the existence reason of the questions;Afterwards,The paper suggests special operational risk in accounting business of Shenyang Branch and using SCA(score card approach)to appraising and analyzing;Finally,the paper put forward some suggestions for improving operator risk management inShenyang Branch,taking this as the entrance,the thesis will discuss this work in three aspects:perfect management system of operational risk,improve operating procedure in accounting business,enhance the level of relevant personnel management.All these steps share the goal of increasing operation procedure and managerial level,broadened management ideas in accounting business,also for enhancing risk management system construction in Shenyang Branch provides some models.