1、上海交通大學碩士學位論文商業(yè)銀行會計運營操作風險研究——以浦發(fā)銀行上海分行為例姓名：孫競申請學位級別：碩士專業(yè)：會計指導教師：傅亞平20100530STUDY ON THE OPERATIONAL RISK CONTROL OF COMMERCIAL BANKS ACCOUNTING OPERATION — — ILLUSTRATE BY THE CASE OF SPD BANK, SHANGHAI

2、 BRANCH ABSTRACT With the development of business scope and scale, operational risk of commercial banks increases prominently in recent years. Kinds of operational risk events happened repeatedly c

3、aused by the weakness in internal control. Domestic commercial banks began to realize that the trend of operational risk is far from. Operational risk has become one of the biggest risk to t

4、he Chinese banking system. Basel committee brought operational risk into the risk capital measurement and supervision framework in New Basel Capital Accord in 2004. Due to inadequate of data, we

5、akness in risk management and supervision, insufficient information disclosure, China still need to improve the operational risk management. This thesis will start with the background of the opera

6、tional risk from New Basel Capital Accord and discuss the Accounting operational risk. We’ ll use Shanghai Pudong Development bank to see the detail situation for the management of the operation