China's Commercial Banks How To Prevent The Operational Risk Rising From The Background Concentration Of The Accounting Operation

In recent years, operational risk cases occurred frequently, and the impact of these cases can destroy a bank, which makes the domestic and international banks to pay much more attention on operational risks.However,At present, the study of the theory of operational risk is not mature enough, and the domestic commercial banks have not enough practical experience in operational risk management, therefore, commercial banks is facing a severe test in operational risk management. At present, the domestic banks are undergoing a reform:the separation of front and background, and the concentration of background in accounting operation. In this situation, the bank's business model shows the different characteristics and the operational risk have also changed correspondently. this article is to analysis the operational risk rising from the background concentration of the accounting operation.First, this paper makes a theoretical analysis of operational risk of commercial banks, including the meaning, classification, characteristics and importance of risk prevention. Second, this paper introduces the status of the background concentration in accounting operation of commercial banks.On this basis, this article makes a detailed study of the operation risks of background concentration in accounting operation of commercial banks.For clues to the four elements of operational risk-people, processes, systems and external events, the type of operational risk of the background concentration is studied, and then analyzes the causes and the importance of prevention of the risks specifically.In order to be more practical, this article analyzes three typical cases related to operational risks of background concentration. Through explaining the cases and analyzing the reasons, this paper reveals some insights for China's commercial banks and provide a reference for operational risk management.On these bases, this paper proposes a new thinking of operational risk management which including six aspects:to establish a people-oriented internal drive mechanism to prevent and control the operational risks;in many ways to achieve the operational risk management of business processes; to strengthen the internal security management of system operation; to strengthen business outsourcing risk management; to establish a mechanism for monitoring, supervision and inspection on the whole operational process in background; to improve the ability to deal with external events occurred in background office. These six aspects carries out a detailed analysis of specific management measures.