[JT银行宁夏分行会计业务操作风险探析.docVIP

摘 要 随着我国金融体制改革的不断深化，我国商业银行呈现出良好的发展态势，特别是国有商业银行的规模在不断扩大，但由于商业银行的特殊性，会计操作风险始终存在，这就需要国有商业银行必须高度重视会计操作风险问题。本文以JT银行宁夏分行会计业务操作风险作为研究对象，首先对操作风险的定义、分类、特征以及会计操作风险的定义、分类和成因进行了简要分析；然后分析了JT银行宁夏分行会计业务操作风险的基本现状，重点对存在的问题进行了分析；在此基础上，重点从风险意识薄弱、对会计业务缺乏合规管理意识、监督机制尚未完善、风险防范缺乏时效性等方面，分析了JT银行宁夏分行会计业务操作风险产生的原因；最后从建立有效控制会计业务操作风险的组织架构、建立会计业务操作风险内部控制制度、建立会计业务操作风险监测预警系统、提高会计人员专业素质和风险防范意识、完善监督机制、提高对风险控制重视程度等方面提出防范对策。 【关键词】：交通银行，会计业务，操作风险 Abstract With the deepening of the reform of the financial system in our country, our country commercial bank showing a good momentum of development, especially state-owned commercial banks scale continues to expand, but due to the particularity of the commercial bank, accounting operational risk always exists, which requires state-owned commercial banks must attaches great importance to the accounting operational risk. In this paper, the operational risk of JT bank Ningxia branch of business accounting as the research object, firstly, the definition of operational risk, classification, characteristics and accounting operation risk definition, classification and causes are briefly analyzed; and then analyzes the basic situation of JT bank Ningxia branch of accounting operation risk, the focus is on the analysis of the existing problems; on this basis, the focus from the weak risk awareness, compliance management awareness, lack of supervision system of accounting business risk prevention has not been perfect, lack of timeliness and other aspects, analyzes the causes of Ningxia branch of JT bank operational risk accounting; finally, from the establishment of effective control of accounting operation risk in the organizational structure, the establishment of accounting operation risk the internal control system, the establishment of accounting operation risk warning system, improve the professional quality of accounting personnel and monitoring Risk prevention awareness, improve the supervision mechanism, to improve the degree of risk control and other aspect