中信银行国际（中国）有限公司会计业务操作风险研究

发布时间：2018-01-16 17:22

本文关键词：中信银行国际（中国）有限公司会计业务操作风险研究　出处：《山东大学》2012年硕士论文　论文类型：学位论文

【摘要】：银行的操作风险越来越受到商业银行的重视,而其中的会计操作风险又是银行操作风险的重中之重。近年来发生了多起银行事故,大部分都与银行操作风险防范不足有关。我国目前对银行的操作风险研究还处于起步阶段,没有系统的、完整的理论研究,大部分集中在翻译外国学者论著的阶段。本文试图结合中信银行国际(中国)有限公司(以下简称信银国际)的实际情况,借鉴前人研究的成果,讨论会计操作风险在信银国际具体操作上的应用。本文首先从理论上阐述了理论研究背景和现状,从定义和分类方面概述了会计运营操作风险的理论基础,继而分析信银国际目前会计业务操作过程中可能存在的风险,重点围绕信银国际在由财务公司转型为银行的过程中所存在的会计业务操作风险,结合该公司的实际,提出存在问题的成因及解决对策,希望对公司的发展有所帮助。文章共分为五个章节,各部分内容如下：第一章,“导论”。主要论述了信银国际会计业务操作风险的背景和意义,通过相关文献的论述,为后文研究奠定理论基础。列举了论文的研究思路和框架安排,并提出了文章的主要创新点与不足。第二章,“商业银行操作风险分类及发展趋势概述”。通过对目前商业银行操作风险的整体分析,将风险进行初步分类,进而详述其中的会计操作风险。总结了会计操作风险的大致特征及普遍存在的问题。第三章,“信银国际会计业务操作风险管理模式分析”。主要论述了信银国际的发展历史及风险管理工作的现状。通过分析现状,得出管理方面存在的一些问题。第四章,“信银国际会计业务操作风险现状及成因分析”。本章是文章的核心章节之一,主要通过对信银国际会计业务操作现状的详细分析,找出具体的风险点,有针对性的列明原因,继而为下一章节的寻找解决对策提供研究对象。第五章,“完善信银国际会计业务操作风险管理的对策”。本章根据上一章节提出的问题及原因有针对性的寻求解决对策,重点在于建立内控体系,调整组织架构及人员配置,调整内部审计流程与风险控制地位,引进先进信息系统,以寻求银行会计业务操作风险的降低,为银行的更好发展奠定基础。
[Abstract]:The operational risk of banks is paid more and more attention by commercial banks, and the accounting operational risk is the most important part of the operational risks of banks. In recent years, there have been many bank accidents. Most of them are related to the inadequate prevention of operational risk of banks. At present, the study of operational risk of banks in China is still in the initial stage, there is no systematic, complete theoretical research. Most of them focus on the stage of translation of foreign scholars' works. This paper attempts to use the results of previous studies for reference in the light of the actual situation of CITIC Bank International (China) Co., Ltd. (hereinafter referred to as Xinyin International). This paper discusses the application of accounting operation risk in the concrete operation of Xinyin International. In this paper, the background and current situation of the theoretical research are described theoretically, and the theoretical basis of the operational risk of accounting operation is summarized from the definition and classification. Then it analyzes the risks that may exist in the process of accounting operation, focusing on the operational risks of accounting business in the process of transformation from financial company to bank. Combined with the actual situation of the company, this paper puts forward the causes of the existing problems and solutions, hoping to help the development of the company. The article is divided into five chapters, the contents of each part are as follows: The first chapter, "introduction", mainly discusses the background and significance of the operational risk of Xinyin international accounting business, through the discussion of relevant literature. This paper lays a theoretical foundation for the later research, enumerates the research thought and frame arrangement of the thesis, and puts forward the main innovation points and shortcomings of the paper. The second chapter, "Commercial bank operational risk classification and development trend overview". Through the overall analysis of the current commercial bank operational risk, the risk is preliminarily classified. Then, the accounting operational risk is described in detail, and the general characteristics and common problems of accounting operational risk are summarized. The third chapter, "operating risk management mode analysis of Xinyin international accounting business", mainly discusses the development history and the current situation of risk management. Through the analysis of the current situation. Some problems in management are found. Chapter 4th, "Xinyin International Accounting Business operational risk status and Analysis". This chapter is one of the core chapters of the article, mainly through the detailed analysis of Xinyin International Accounting Operation status quo. Find out the specific risk points, list the reasons, and then provide the research object for the next chapter to find solutions. Chapter 5th, "measures to perfect the operational risk management of Xinyin international accounting business". According to the problems and reasons put forward in the previous chapter, this chapter is focused on the establishment of internal control system. Adjust the organization structure and staffing, adjust the internal audit process and risk control status, introduce advanced information system, in order to seek for the reduction of operational risk of bank accounting business, and lay a foundation for the better development of banks.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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