Research On The Internal Control Based On The Accounting Clearing Operational Risk Of State-owned Banks

Banks face greater challenges and opportunities as China's financial System opening to the foreign banks, in response to the increasingly competitive incentives, state-owned banks should further optimize the internal governance and enhance risk management, particularly the late start of the late start operational risk management, along with the reform implementation of commercial banks accounting management system and integration of the internal organs'functions, accounting department manages the commercial banks'business directly related to the cash, accounts handling, business and the risks highly concentrate in this department, so this department has a large number of accounting clearing operational risk , preventing accounting settlement operational risk t is an important part of internal control system.This paper analyzes the controlling status of state-owned banks'accounting settlement operational risk, and analyzes the reasons that why the internal control system failure to effectively control accounting settlement operational risk. State-owned banks have complex lengthy agency chain, the rational agents and clients have the different objective function, asymmetric information and the high cost of complete supervision make client an inferior position in information, to maximize their interests, they may damage the interests of the bank and become a moral hazard, most accounting settlement operational risk event can be attributed to the risk of moral hazard events. Since a high degree of inherent of accounting settlement operational risk, internal controls is a better way to prevent the risk, but human property rights of state-owned banks and inadequate control encourage a culture of internal control deficiencies make the implementation of the greatly reduced, inadequateness of human property rights encourage and lack of internal control culture make the greatly reduction of implementation. Therefore, in order to control accounting settlement operational risk better, the bank should form a good control environment firstly to make workers participate the risk control consciously and supervision and restriction each other. Secondly we must further improve its internal control system, establish a good information system to ensure the smooth flow of information, increase management and incentive of the human property and improve the implementation of internal control policy, reduce risk through culture and institution.Based on the studying accounting settlement risks in the course of operations, on the one hand from the on the other hand, maintain close ties with reality, through drawing domestic and foreign research results and integrating reality of China's state-owned banks, this thesis proposes that controlling of accounting settlement operational risk not only needs to establish and improve internal control system, but also needs to supervise and manage the staff to relieve asymmetric information, only in this way to ensure that the state-owned banks accounting settlement operational risk been well controlled.