A Study On The Accounting Operational Risk Of China 's Commercial Banks

In recent years,a large number of cases took place in domestic and foreign financial institutes,which led to huge losses and attracted great attention.The reason why these cases happen is that risk management have flaws.Effective risk management not only influence banks’ profitability but also determine persistence of bank operation.There are a variety of risks that a bank has to face,which include three main types:credit risk,marker risk and operational risk.Market risk refers to·the uncertainty of the future market price, such as interest rates, exchange rates, stock prices and commodity prices,has an adverse impact on the process of achieving its goals.Credit risk refers to the counter-party,for various reasons, unwilling or unable to perform the contract conditions, results in the possibility of suffering losses.These two risks have already raised much concern because of the obvious and direct losses they bring,however, Operational risk has been ignored by the public due to its concealment. It was not until recent years that operating risk caused widespread attention.Operational risk exists in all aspects of bank operation, but the most prone to risk link is the link of accounting.Because almost all business lines have intersection with accounting, furthermore,counter business is also the foothold of nearly all business.The key to control the accounting operational risk is to establish a scientific system of internal control.This thesis chooses accounting operation risk of commercial banks in our country as the research object and interpret operational risk and internal control related theoretical basis respectively,then analyze the relationship between them.By introducing the application of centralized operation platform in ABC, Shandong Branch, this paper intends to study the changes of operational risk points before and after the application of this centralized operation platform and put forward recommendations for operational risk management from the perspective of internal control.