Study On Accounting Operation Risk Management Of XT Bank

With the introduction of the concept of comprehensive risk management,as one of the three major risks,operational risk has been paid more and more attention and was incorporated into the framework of commercial bank risk management officially.Improper management of operational risks will cause huge economic losses to commercial bank.Thus,the survival of the banks will depend largely on the proper and effective management.In recent years,the supervision has been continuously strengthened,and numerous illegal cases in the banking industry have been disclosed.According to the statistics of the supervision department,the occurrence of these illegal cases is related to lack of standardization of the operation process in the accounting link.Especially under the background of modern information technology,accounting and accounting supervision have undergone fundamental changes,accompanied by increasing accounting operational risks associated hazards.Accounting links has become an important and high-risk area in the bank management.Therefore,studying the prevention and control of accounting operation risks is of great theoretical and practical significance to the sustainable development of domestic commercial banks in the future situation.The purpose of the study is to study the accounting operation risk management of XT bank and evaluate the level of accounting operation risk management,analyze the existing problems and the corresponding reasons,and then put forward some effective measures to improve the level of accounting operation risk management in XT bank.After completing the analysis on the research status and results at home and abroad,based on theorical studies,this study reported the definition of the risk,operational risk and accounting operational risk of commercial banks.Then combined with the scope of commercial banks’ accounting business and work process,this paper studied the accounting operation risks faced by XT bank,and concluded that XT bank faced accounting operation risks from four aspects: personnel,business process,science and technology system,and external environment.Finally,combined with XT bank’s risk management ability and risk offsetting ability,an evaluation index system was established.Utilizing the fuzzy comprehensive evaluation method and analytic hierarchy process,the comprehensive evaluation model was developed.According to the evaluation results,we conclude that XT bank accounting risk comprehensive evaluation score is 76.61,so the level of XT bank accounting operational risk management is moderate,the risk control is insufficient,and monitoring,processing,and the appropriate risk control measures should be taken.The problems existing in personnel,business process,science and technology system and risk management capability of XT bank are summarized.Based on the results mentioned above,feasible improvement measures for risk prevention and control areproposed as follows:(1)Optimizing the structure of faculty setting and improving the quality of leaders and staffs;(2)standardizing the business operation process and establishing the business monitoring system;(3)speeding up the construction of science and technology systems to improve the capacity of operation and maintenance support;and(4)strengthening the awareness of risk prevention and improving the ability of risk management.We hope that our results could provide reference for improving the level of accounting operation risk management of XT bank,so that the possible operation risk accidents can be managed and prevented effectively.