H Bank Accounting Operational Risk Control Research

With the rapid economic development,China’s reform and opening up has a history of more than 40 years.In 2015,the national development and reform commission,the ministry of foreign affairs and the ministry of commerce jointly issued the following statement: "vision and actions to promote the construction of the silk road economic belt and the 21 st century maritime silk road".Since then,"One Belt And One Road" has been launched.With the deepening of reform and opening up,the rapid development of "One Belt And One Road" has intensified the competition in various industries,so has financial institutions.With the entry of foreign Banks and the rise of commercial Banks and joint-stock Banks,China’s banking industry is facing unprecedented challenges.Under the competitive situation,each bank continuously upgrades,optimizes,innovates the bank product,behind the rapid development,day by day multifarious service type,also has induced the accounting operation risk possibility.Once risks occur in a bank,they will bring very serious reputation risks to the bank itself.Accounting operational risk is the most common risk of commercial Banks,which is the most direct contact and the most influential to the capital security of commercial Banks.Therefore,risk management research and accounting operational risk prevention of commercial Banks have become very important.Based on the rapid development of economy and the rising risk of commercial Banks’ accounting operation,this paper studies the risk management of H bank’s accounting business by using literature research method,field research method,comparative analysis method and case analysis method.This paper expounds the background of the topic first,and then introduced the accounting concept,origin and characteristics of operational risk,third,the basic situation of the H bank,as well as the present situation of the business process was described,in view of existing situation found H bank risks and problems of the accounting aspects,according to the problems found in the cause of problems are behind the fourth,based on the H bank in accounting basis,the analysis of the causes of the problems and to work out feasible improvement plan,including business process optimization design,the business system optimization design,internal system optimization design.Fifth,in order to ensure the smooth implementation of the improvement plan proposed in part iv,corresponding safeguard measures are designed for H bank,including personnel guarantee,financial support guarantee,technical support guarantee and cultural guarantee.