Study On Accounting Operation Risk Management Of Grassroots Branches Of China Construction Bank

In recent years,with the adjustment and optimization of China's economic structure,the financial environment is facing new challenges.Under the new economic environment,commercial Banks continuously transform their branches to adapt to the current economic and Internet financial environment.The vast majority of bank branches began to migrate to the online traditional business transaction processing,which will undoubtedly put forward new requirements for the accounting operations of grassroots bank branches.At present,the basic branches of commercial Banks are constantly reforming and exploring new business models to gradually realize transformation and development.Change the offline authorization to the background unified authorization;Transfer from paper trading vouchers to electronic trading vouchers,etc.However,in practical application,diversified business handling channels also put forward new requirements for accounting operations,forming new risk points:imperfect relevant regulations and provisions on the counter,prominent network security problems in the electronic bank exhibition area,and the accuracy of outsourcing business accounting to be improved.Therefore,how to prevent and control the accounting operation risk of grassroots branches of commercial Banks has become an urgent problem to be solved.In this paper,a reference to some domestic authoritative expert research,to seek the theoretical basis and foundation,and construction bank Y branches at the grass-roots level,for example,deeply analyze Y status and existing problems of the basic network risk prevention and control,and combined with the present stage the actual situation of bank internal management and external objective environment,combining with the working characteristics and experience of the industry,explore grassroots network risk prevention and control countermeasures,and from business operations,the remote authorization,early warning and monitoring,internal control and management and network security management five aspects to design the framework of the risk prevention and control,setting the stage for further risk prevention and control measures.Next,this paper from four aspects of in-depth analysis of the grassroots outlets in the new business model to prevent and reduce the accounting operation risk measures.First,appropriately increase the number of accounting staff in grassroots branches of Banks,improve their professional quality,improve the business audit process,and identify accounting operational risks;Second,formulate scientific and reasonable business review standards and standardize business operations so that all businesses have institutional and theoretical basis;Third,the accounting staff to strengthen the awareness of information security,do not easily disclose customer information,protect customer privacy;Fourthly,it is necessary to strengthen the supervision and management of the outsourcing business of Banks to ensure the accuracy of accounting operations,especially in the accounting links,so as to effectively reduce the operational risks of accountants.Therefore,it is of great practical significance to explore accounting risk management in order to continuously improve the accounting risk management scheme and enhance the competitiveness of commercial Banks.