Research On Accounting Operation Risk Control Of SY Branch Of China Merchants Bank

Since 2014,the Chinese economy into the new normal,economic development has entered the stage of strategic adjustment and reform,the quality and efficiency of economic development for China's economy smoothly in the new normal play a crucial role.Under the new normal,the banking industry also faces new opportunities and challenges.In recent years,as China's commercial Banks operating scale and scope not constantly expanding,many risk events occur,especially accounting irregularities causing accounting operation risk events are an important source of China's commercial Banks to suffer loss.How to regulate the accounting operation of commercial Banks has become the focus of our country's banking regulators and the management of major Banks.Accounting operation risk is a hot research topic in academic circles,and many related scholars have studied it.This article through to the China merchants bank SY branch of accounting risk control situation analysis,from the Angle of internal control,find out the existing problems,and analyzes its reasons,and puts forward relevant opinions and Suggestions,discusses how to better control the accounting operation risk of commercial Banks.The research methods adopted in this paper are mainly literature research,case analysis and theoretical settlement,and field research method.Using these three methods,the study of China merchants bank SY branch accounting operational risk,to accounting based on the concept,connotation and characteristics of risk,such as principal-agent theory and the theory of internal control and accounting operation risk related to two main theories as the backing,the China merchants bank SY branch accounting operation risk control present situation has carried on the thorough analysis.The framework of this paper is divided into five parts.The first part is the introduction,firstly introduces the research background,summarizes the purpose and significance of the research,and summarizes the research methods and research ideas of this paper.The second part is the theoretical analysis,the introduction of accounting operational risk related concepts and related theories.The third part is the current situation analysis,introduces the general situation of SY branch of China merchants bank,the current situation of accounting operation risk control,and the system and system of accounting operation risk control.The fourth part is the existing problem and the reason analysis.From the perspective of system,process,organization structure and internal control,we look for deep reasons.The fifth part is to put forward countermeasure,according to reason analysis,try to put forward corresponding,have practical countermeasure.Hope to be able to promote to other commercial Banks for reference,so as to promote the improvement of the commercial bank accounting risk control,to improve the level of our country commercial bank accounting risk control to provide some reference.