Study On The Operational Risk Control Of China’s Small And Medium-sized Commercial Banks

In recent years, reports of small and medium commercial banks operational risk events from time to time hit the newspapers, and the frequent occurrence of major financial warned us, operational risk situation is not optimistic about the domestic small and medium banks, many financial circles of the major causes of the bank’s internal management and questioning the effectiveness of risk control system. with reference to the framework of the theory and Requirements COSO Report and the Basel Committee on banking institutions,Commercial Bank of China Banking Regulatory Commission and the internal control system, promulgated the <Commercial bank’s internal guidelines>in 2002, at the same time put forward the "five elements of internal control" principle, implemented the <internal control of commercial banks evaluation pilot scheme> and the<on the strong operational risk prevention efforts> in 2005, which was only operating risks of the banking industry attention, developed the <commercial bank operating risk management guidelines> in2007, to urge commercial banks to further improve the internal control system.From the theory of small banks internal control and operational risk management, this paper introduced the concept of risk commercial banks operating characteristics and classification, elaborated operational risk and internal control relationship theory, analyzed the current situation of small and medium banks risk management operations and deep analyzed the causes of operational risk from the internal control level of small and medium banks: inadequate internal control operational risk is caused by the culprit, the article Closely linked to internal controls to build revenue models. Through quantitative analysis, the paper explored the measures and the path of small and medium commercial banks’ risk management under the new situation, and provided a reference for small and medium banks to improve internal control systems and improve operational risk management capabilities, and promoted stable and healthy development of national economy.