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按照巴塞尔新资本协议,商业银行风险分为信用风险、市场风险、操作风险,在实际经营管理过程中尤以操作风险涉及面最广,它蕴藏在各项业务的各个环节,而商业银行所有业务活动均需通过会计操作核算反映,随着业务的快速发展、网点建设力度的加大以及案件防控形势的严峻性,会计操作风险的管控问题显得尤为重要。本文对商业银行会计操作风险管理现状进行分析,并尝试从管理机制方面提出改进措施,以期为进一步提高管理效果提供参考。
According to the New Basel Capital Accord, the risks of commercial banks are divided into credit risk, market risk and operational risk. In the actual operation and management process, operational risk covers the most extensive aspects. It lies in all aspects of various businesses and all commercial banks Business activities need to be accounted for through accounting operations. With the rapid business development, network construction efforts and the severity of the case prevention and control situation, the management and control of accounting operational risk is particularly important. This paper analyzes the status quo of commercial bank’s accounting operational risk management, and tries to put forward the improvement measures from the aspect of management mechanism so as to provide reference for further improving the management effect.