The Improvement Research On Accounting Operational Risk Internal Control Of People's Bank Of Pingjiang County Branch

With the rapid economic and social development and the continuous prosperity of the financial industry,accounting operations risks have become one of the bottlenecks affecting the steady development of banks,while the rapid development of business in banking institutions.In recent years,a series of financial cases triggered by accounting operation risks have caused huge losses,which has caused widespread concern among domestic and foreign banking financial institutions on the risks of accounting operations.Raising the operational risk of accounting and internal control management has become an inevitable requirement for ensuring the healthy and steady development of the banking industry,and it is also an arduous task before us.The Basic Bank of the People's Bank of China,as an important part of the financial system,is the manager and operator of the local financial system.As a financial hub,the primary bank of the People's Bank has both the risk attributes of general commercial banks and the administrative attributes of the government departments.It should establish the concept of internal control of the accounting risk of modern banks in order to ensure the safety,efficiency,and normal operation of the local financial system.Pay attention to operational risks encountered in various accounting businesses,strengthen investigations and research,and promptly propose measures to prevent operational risks and improve the internal control environment.Firstly,based on the PBC's accounting operation risk and internal control theory,this paper analyzes the relationship between bank accounting operation risk and internal control and raises everyone's understanding of the overall profile of internal control and management of bank accounting operation risk.Secondly,this paper takes the case analysis of the internal control status of the accounting operation risk of the Pingjiang Branch of the People's Bank of China and finds the commonality of the internal control of the accounting operation risk in the main business areas of the People's Bank at the current stage to find out the internal control environment of the accounting operation risk of the People's Bank of China.,risk identification and assessment,internal control activities,internal control information and its communication and internal control monitoring of outstanding issues in five areas.Then,to explore the causes of the problems,such as the lack of internal control environment for the risk of accounting operations,the lack of internal supervision of the risk of accounting operations,the lack of supervision of the accounting operation risk,the backwardness of the accounting operation risk assessment and identification methods,the insufficient internal control information and communication of the accounting operation risks,and insufficient professional ethics prevention..Finally,this paper addresses the problems existing in the internal control of the accounting operation risk of the PBC and the causes of the problems,from building an internal control environment for the accounting operation risk,improving and improving the internal control system,strengthening the supervision mechanism for the accounting operation risk,and strengthening the recognition and evaluation of the accounting operation risk.Specific improvement measures were proposed,and safeguard measures were put forward from the aspects of strengthening personnel management,strengthening communication and exchange,and accounting system safety construction.We hope to improve the anti-accounting operational risk capability of the primary bank of the People's Bank of China.Because the grassroots banks of the People's Bank of China have relatively high homogeneity,they also have some reference and reference for the construction and optimization of the internal control of accounting operations risk of other grassroots banks of the People's Bank of China.