In this paper，“The New Basel Capital Accord”is used as the theoretical basis. The author encountered operational risk management issues in foreign small and medium commercial banks in wor kingprac tices. Startingfrommanagementframeworkandmanagementcontent，theauthoranalyzes the causes that lead to the existing problems of bank risk management. The author puts forward solutions to this problem，and thus improves the foreign banks' operational risk management，based on the current international fi nancial and banking situation and the“New Basel Capital Accord”and the theoretical basis of the internal control system.