Reseach And Empirical Analysis On Operational Risk Control Of Domestic Commercial Banks Accounting Operation

Finance is at the center of modern economic life and the financial relationship between the safe operations of not only the development of national economy is also related to social stability. Since joining the World Trade Organization (WTO), China’s commercial banks face tremendous pressures and challenges. All commercial banks have all the continuous expansion of business scale, product and service updates. Commercial Bank is a business risk financial institutions. Commercial banks face a variety of complex situations the ability to effectively manage risk and prevention of a variety of risk of intrusion is directly related to the long-term development of the commercial banks.Accounting work throughout the entire process of development of the commercial banking business. Commercial banks, each of a transaction carried out are subject to the accounting work in order to ultimately achieve. In China, commercial banks accounting for operational risk loss events occur frequently, and has brought huge economic losses and intangible loss of reputation. The main reason due to the impact of institutional, personnel, business processes, techniques, and other factors. Therefore, how to effectively prevent the accountancy operational risk to become commercial banks to focus on risk prevention.This article from the New Basel Capital Accord "on the connotation of operational risk, to learn from the advanced experience of foreign commercial banks accounting for operational risk prevention and control. The measure of the Baer Se agreement on operational risk, Mainly in the form of commercial banks accounting for operational risk, the characteristics and influencing factors were analyzed, the quality of management, the quality of accounting personnel, internal control, evaluation of facilities and bank financial position of the five aspects of accounting for operational risk. And proposed modeling conditions for China’s commercial banks accounting for operational risk measurement model and the process of comprehensive evaluation of the weak link of the accounting operational risk management process is reviewed, in order to provide better reference for managers. Paper to the Agricultural Bank of China, for example, operational risk profile of the accounting operations carried out in-depth empirical analysis to identify the bank accounting to operational risk management aspects of the problems, propose solutions, to guide the specific work practices.