Operational Risk Control Study Of Chinese Commercial Banks Accounting

Commercial banks are carrying on money and credit-based financial firms face greater credit risk, operational risk and market risk. Over the years, the banking business activities there is emphasis on risk control credit risk and market risk, operational risk contempt imbalances. In recent years, with the China Banking Regulatory Commission on Banking, Finance and other relevant departments to develop effective prevention of the introduction of relevant policies and systems of operational risk, banks gradually increase the operational risk monitoring efforts, but the problem is still more prominent, cases concerning operational risk frequently, to China’s commercial banks has caused tremendous losses. Additionally, the vast majority of accounting throughout the banking business, banking accounting practices can not leave. Accounting practices is bound to become part of the high-risk areas in the bank business difficult to efficiently manage and science of prevention. Therefore, the study of commercial banks operational risk and its internal accounting controls a very important practical significance.Firstly, the commercial banks will be operational risks in accounting and internal control theory, combined with China’s commercial banks operating procedures and internal accounting controls to tease out the status of commercial banks accounting operational risk node, raise awareness of operational risk management conditions. Secondly, it will be A bank of operational risk internal accounting control status of case studies, summarized operational risks in accounting representations A bank stage the main business areas and Reason. Finally, the outstanding problems A bank accounting operational risk internal control made specific optimization measures, since the banking sector has high homogeneity, therefore, other commercial banks also have some reference and reference.