Research On Operational Risk Of Accounting Operation Of Commercial Banks In China

Commercial banks play a very important role in the process of China's current economic development,financial market prosperity and financial institutions innovation.commercial banks,as one of the most representative financial institutions,play a vital role in the sound and rapid development of China's economy.The normal handling of the bank's business depends on the orderly,safe and efficient operation of the accounting operation process.Banks and other general production enterprises,has certain particularity.It is said that it is special,because it is different from the general production enterprise production of goods,and it manages the goods is money.Almost all of the bank's business deals directly or indirectly with " money",that is to say,almost all of the bank's business is accounting operations.Risk is inevitable in the operation of commercial banks,and more types,but not all risks mean that will bring losses to the bank,some risks can bring benefits to the bank.However,the accounting operational risk studied in this paper is not correct in risk and profit,that is to say,once the bank has the accounting operational risk,it will only bring big or small losses to the bank,which is one of the reasons discussed in detail in this paper.In recent years,the commercial bank accounting operation risk cases occur frequently,not only to the bank sounded the alarm,but also to the CBRC and other government agencies to increase the supervision of commercial banks.Commercial banks in the financial market seems to be an independent individual,but in fact,the " inter bank lending" between banks and make them become a interrelated whole.If a commercial bank has serious accounting operation risk and serious capital shortage,it is bound to affect the stability of other commercial banks or the financial market as a whole.Therefore,banks should strengthen their own internal control,internal supervision system construction,reduce the possibility of risk,China bankingregulatory commission,the people's bank of China and other government agencies,to better exercise the people to give it the power of external supervision of commercial banks,perform their due duties.Through the analysis and research of a specific case,this paper puts forward the problems that commercial banks may or have encountered in the operation process and the effective prevention countermeasures from the system level,human resources level,risk early warning and control level,internal control and supervision level.