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1、AbstractAsallindustry,bankingisfullofrisks．Scientificmanagementsandpreventionstowardvariousriskshavedirecteffectonthedevelopmentofbanking．Presently,themajorbankingrisksCanbcgenerallylistedinto3types：themarketrisk,thecreditrisksandtheoperationalrisk．Comparatively,theothertworiskshavearou$e
2、greatattentionbythefianc6institutionsearlier,meanwhile，thematureandcompleteriskmanagementframeworkofwhichhavebeen∞tup．Theoperationalriskhasbeenexitedforalongwhile．however,it’Simportancehash’tbeenrecognizedbycommercialbanksandsupervisioninstitutions．Sincethe90s,nulneronsofseriousoperationa
3、leventshavehappenedinbankingindustryhomeandabroad，broughtgreatfundlosttothecommercialbanksandproducednegativeeffectinthesociety,SOthattheoperationalriskgotbroadattentionandhighlyrecognitionfrombankingindustry,supervisioninstitutionsandacademiccircle．Becauseofthelaterecognitiontowardtheope
4、rationalriskthebankingindustryhasn’tformedanintegratedtheorysystemoftheoperationalrisk’Sdefinition,clarification,managementmethods，etc，uptonow．Theresentresearchestotheoperationalriskmostlyadopttheresearchtrainofthoughtsofthemarketriskandthecreditrisk,focusonthequantificationmodels，rarelyl
5、earntherelationshipbetweentheoperationalriskandinternalcontrolorcorporategovernance，etc，suchbasictheories．．Thethesisreviewstheresearchresultsoftheoperationalriskincommercialbankshomeandabroad,then,stu出esthebasictheoriesoftheintemalcontroloftheoperationaIriskandseeksfortherelationshipbetwe
6、entheoperationalriskandinternalcontrolbystudyingalltheaspectsoftheoperationalrisk,suchasdefinition,clarification,managementpractices，etc，reachingtheresultthatinternalcontrolisthefundamentalmanagementmethodoftheoperationalriskwhichsettledtheresearchfoundationofthethesis．Onthebasisofwhatmen
7、tionedabove，firstly,thethesischoosessixcmmtries-representative-prominentbankstostudytheirinternalcontrolpracticesoftheoperationalrisk,toSlLrmneruptllesuccessfulexperiencesforourcommercialbanks．Secondly,researchontheoperationalriskofourcommercialbanks，throughtheeompa
