我国H商业银行会计操作风险控制研究

发布时间：2018-05-09 11:42

本文选题：商业银行 + 会计操作风险　；参考：《江苏大学》2017年硕士论文

【摘要】：在当前的经济体系中,我国商业银行对于国家的经济稳健和金融安全的维护作用是十分关键的。2004年6月26日,巴塞尔委员会在不断丰富和深化巴塞尔协议的监管思想和风控内容后,公布了《巴塞尔新资本协议》,规定操作风险成为银行要防范的三大风险之一,与市场风险、信用风险处于同等地位。然而,银行业和学术界长久以来只片面重视管控信用风险和市场风险,而对会计操作风险的管理没有深入了解和研究,导致近年来此方面的案件频发。对于商业银行的经营活动,会计操作几乎涉及到所有经营业务的运营,使得会计操作环节毫无疑问的成为银行需要严格管控的高风险环节,银行的稳定运营与其对操作风险的管控能力是紧密相关的。加上银行大部分运营活动都和会计相关,可知银行业务无法离开会计操作。所以,对商业银行会计操作风险及其内部控制进行深入探讨是有必要的。本文依据商业银行会计操作风险和内部控制等基础理论,针对我国商业银行会计业务操作流程中的问题和目前内控的现状得到我国商业银行会计操作风险内部控制方面存在的问题并给出对策,同时让该行业对操作风险管理能有更加完整和深入的了解。之后,本文以H商业银行会计操作风险内部控制现状为案例,指出了H银行现阶段主要业务领域的会计操作风险内控存在的问题,同时对此进行了因果分析。最后,本文以H商业银行的案例为基础,解决了商业银行会计操作风险内控的优化问题,这对其他商业银行来说在某种程度上具有一定参考价值。通过研究得出结论如下:我国商业银行近年来会计操作风险案件发生频率不断提高,使银行业对会计操作风险的重视程度也随之提高,加之涉案金额巨大,众多重大案件涉及内部人员操作问题,加强防范我国商业银行会计操作风险的有效性已经是我国银行业共同面临的关键问题。同时,内部控制存在问题是导致会计操作风险的必然因素,内部控制方法不当和力度不足在会计操作风险方面都有具体表现,可以根据内控五要素进一步挖掘本质原因。我国商业银行在研究分析出会计操作风险内控存在问题或者漏洞的原因之后,要及时采取实际行动加强完善会计操作风险内部控制,以保证自身稳健经营和良好发展。
[Abstract]:In the current economic system, China's commercial banks play a key role in maintaining the country's economic stability and financial security. After the Basel Committee has enriched and deepened the supervisory thought and the content of wind control of the Basel Accord, it has published the New Basel Capital Accord, which stipulates that the operational risk has become one of the three risks which banks should guard against, and the market risk. Credit risk is on the same footing. However, banking and academic circles only pay attention to credit risk and market risk for a long time, but the management of accounting operation risk has not been deeply understood and studied, which leads to frequent cases in recent years. For the business activities of commercial banks, accounting operations involve almost all business operations, which makes the accounting operation link undoubtedly become a high-risk link that banks need to strictly control. The stable operation of banks is closely related to their ability to control operational risks. In addition, most of the operations of banks are related to accounting, the banking business can not leave the accounting operations. Therefore, it is necessary to probe into the accounting operational risk and its internal control of commercial banks. Based on the basic theories of accounting operation risk and internal control of commercial banks, In view of the problems in the accounting operation process of commercial banks in China and the present situation of internal control, the problems existing in the internal control of accounting operational risks of commercial banks in China are obtained and the countermeasures are given. At the same time, the industry can have a more complete and in-depth understanding of operational risk management. Then, taking the current situation of internal control of accounting operational risk in H commercial bank as an example, this paper points out the problems existing in the internal control of accounting operational risk in the main business areas of H bank at present, and carries on causality analysis to this problem at the same time. Finally, based on the case of H commercial bank, this paper solves the optimization problem of internal control of accounting operation risk of commercial bank, which has certain reference value to other commercial banks to some extent. The conclusions are as follows: in recent years, the frequency of accounting operation risk cases in Chinese commercial banks has been increasing, which makes the banking industry pay more attention to the accounting operation risk, and the amount involved is huge. A large number of major cases involve internal personnel operation problems. Strengthening the effectiveness of preventing the accounting operational risks of commercial banks in China has become a key issue facing the banking industry in our country. At the same time, the problem of internal control is the inevitable factor that leads to the accounting operation risk. The improper and insufficient internal control methods have concrete performance in accounting operation risk, so the essential reasons can be further excavated according to the five elements of internal control. After studying and analyzing the causes of the problems or loopholes in the internal control of the accounting operational risk, the commercial banks of our country should take practical actions in time to strengthen the internal control of the accounting operational risks in order to ensure their sound operation and good development.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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