JT银行宁夏分行会计业务操作风险探析doc.doc

摘 要 【关键词】： 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 aspects of preventive measures. 【Key words】： Bank of communications; accounting business; operational risk 目 录 引言 1 1 会计业务操作风险理论概述 1 1.1 操作风险的定义 1 1.2 会计业务操作风险的定义和分类 2 1.3 会计业务操作风险的成因 2 1.3.1 会计人员内部欺诈 2 1.3.2 会计人员操作失误 3 1.3.3 操作风险管理落后 3 2 JT银行宁夏分行会计业务操作风险现状 3 2.1 JT银行宁夏分行简介 3 2.2 JT银行宁夏分行会计业务操作风险管理系统 4 2.2.1 已建立完整的会计组织机构 4 2.2.2 会计业务系统 4 2.2.3 会计业务操作风险管理控制系统 5 2.3 JT银行宁夏分行会计业务操作风险 6 3 JT银行宁夏分行会计业务操作风险的成因分析