Study On The Operational Risk Control Of Commercial Banks Accounting Operation

With the development of business scope and scale, operational risk of commercial banks increases prominently in recent years. Kinds of operational risk events happened repeatedly caused by the weakness in internal control. Domestic commercial banks began to realize that the trend of operational risk is far from. Operational risk has become one of the biggest risk to the Chinese banking system. Basel committee brought operational risk into the risk capital measurement and supervision framework in New Basel Capital Accord in 2004. Due to inadequate of data, weakness in risk management and supervision, insufficient information disclosure, China still need to improve the operational risk management.This thesis will start with the background of the operational risk from New Basel Capital Accord and discuss the Accounting operational risk. We'll use Shanghai Pudong Development bank to see the detail situation for the management of the operational risk and try to give related solution to all the problems we may have.