ZY银行S分行会计运营操作风险管理研究

发布时间：2018-07-06 11:42

本文选题：商业银行 + 会计运营　；参考：《西安理工大学》2017年硕士论文

【摘要】：由于外资银行加入、担保公司业务的发展、保险公司业务的渗透以及利率市场化的实行,银行业的竞争越加激烈。银行业面临着的挑战需要通过扩大业务范围、创新金融产品来应对,并需要提升自身竞争力,这样对会计操作风险的防控要求越来越高,然而,各大银行的操作风险问题日益凸现,各类操作风险事件频频暴露,揭示出银行业务内部控制度的不完善,业务流程不严谨,日常操作不合规。很多金额巨大、影响力大的案例都是由于操作风险引发的,所以银行重视规避或管理操作风险已提上日程。会计运营工作是各商业银行服务广大客户,为客户办理存取款、发放贷款、购买理财办理资金支付等一系列直接面对客户的工作,无论是发生频率高造成损失相对较小的存取款操作,还是发生频率低造成损失巨大的票据审核保管等工作,都在一定程度上给商业银行带来不可弥补的风险损失,有些风险甚至损害着商业银行在社会的声誉。由此来看,会计运营操作风险在商业银行的众多风险中占据着举足轻重的地位。本文就ZY银行S分行目前组织架构来看,从各个组织层级上来分析会计运营操作风险管理的现状,进而找出银行业务在操作中较容易出现的一些问题。这些问题主要是业务制度、业务流程、流程控制等方面的,流程控制不能有效执行、对于关键的操作系统的风险把控力度有限、高层次人才与银行需求脱节、操作风险的控制与业务的开展不能相互协调。针对这些问题,本文为ZY银行S分行提供相应解决措施。首先,从完善的会计运营操作体系、集中监督测量控制风险、规范会计业务操作流程及使各项业务的办理标准化等方面来增强会计运营操作的相关能力。第二,各项管理制度在细化检查的基础上得以实施。第三,完善业务监测预警系统,实现由人为控制到系统控制,减少人工干预。第四,对人力资源结构进行优化,提高员工的职业素质。最后,对会计运营操作制定相关的合规文化。文中根据相关制度依据梳理出切实可行的检查方案方法、强调业务操作审核要点,有助于ZY银行S分行建立起更加完善的会计运营操作风险管理体系,尽量减少因为会计运营操作的风险而给ZY银行S分行带来的经济和名誉上的损失,维护其在广大客户视野中的形象,提高银行的核心竞争力。
[Abstract]:Due to the entry of foreign banks, the development of guarantee company business, the penetration of insurance company business and the implementation of interest rate marketization, the competition in the banking industry is becoming more and more fierce. The challenges faced by the banking industry need to be met by expanding the scope of business, innovating financial products, and improving their own competitiveness, so that the prevention and control of accounting operational risks are increasingly required. However, The operational risk problem of each major bank is more and more prominent, and various kinds of operational risk events are exposed frequently, which reveals that the internal control degree of the bank business is not perfect, the business process is not strict, and the daily operation is not in accordance with the rules. Many large and influential cases are caused by operational risk, so banks attach importance to avoid or manage operational risk on the agenda. Accounting operation is a series of work that commercial banks serve customers, such as depositing and withdrawal, issuing loans, purchasing financial management, handling fund payment and so on. Whether it is the deposit and withdrawal operations with relatively small losses caused by the high frequency of occurrence, or the audit and custody of bills which cause huge losses due to the low frequency of occurrence, they all bring irreparable risk losses to commercial banks to a certain extent. Some risks even damage the reputation of commercial banks in society. From this point of view, the operational risk of accounting operations plays a pivotal role in the numerous risks of commercial banks. According to the current organizational structure of ZY Bank S Branch, this paper analyzes the current situation of operational risk management in accounting operation from the level of each organization, and then finds out some problems that are easy to appear in the operation of banking business. These problems are mainly business system, business process, process control and so on. Process control cannot be effectively carried out. The risk control of key operating systems is limited, and high-level personnel are out of touch with the needs of banks. Operational risk control and business development can not be coordinated. In view of these problems, this paper provides the corresponding solution for the S branch of ZY Bank. First of all, it strengthens the ability of accounting operation from the aspects of perfect accounting operation system, centralized supervision, measurement and control of risk, standardizing the operation flow of accounting business and standardizing the handling of various operations. Second, the various management systems on the basis of detailed inspection can be implemented. Third, improve the business monitoring and early warning system, from artificial control to system control, and reduce manual intervention. Fourth, optimize the structure of human resources, improve the professional quality of employees. Finally, the accounting operation to establish the relevant compliance culture. According to the relevant system basis, this paper combs out the feasible inspection scheme method, emphasizes the business operation audit key points, helps ZY Bank S Branch to establish a more perfect accounting operation risk management system, This paper tries to reduce the loss of economy and reputation to the S branch of ZY Bank because of the risk of accounting operation, to maintain its image in the field of view of the vast number of customers and to improve the core competitiveness of the bank.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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