河北建行会计操作风险控制评价研究

发布时间：2018-01-29 02:45

本文关键词： 会计操作风险风险控制评价绩效考核　出处：《华中科技大学》2012年硕士论文　论文类型：学位论文

【摘要】：中国银行业努力扩张业务规模、实施产品和服务创新的同时，会计操作环节失控导致的案件屡屡发生，给银行业带来了巨大损失，会计操作风险控制成为银行业操作风险控制的难点和重点。本文通过文献研究、实例分析和比较研究等方法，论述了会计操作风险的特点、表现形式、产生原因及河北建行会计操作风险管理现状，指出河北建行目前会计操作风险管理中存在的现实问题：缺少会计操作风险可量化的综合评价指标、缺少日常考核手段、未充分考虑风险控制的激励考核政策等，并结合实例详细论述了河北建行的会计操作风险控制评价体系。会计操作风险控制评价促进了机构会计操作风险控制能力的提升。实施会计操作风险控制评价，一方面适应了外部监管要求和银行会计操作风险管理自身发展的需要，另一方面有利于银行内各项风险管理制度和措施相互联结，发挥综合作用。客观、全面的会计操作控制评价结果，量化了机构的会计操作风险控制水平，为管理行实施差别化管理提供决策依据。会计操作风险控制评价结果引入绩效考核体系，可以逐步改变会计操作风险管理缺乏有效激励考核手段的现状，，建立机构自主防范会计操作风险的运行机制，体现风险控制能力导向。本课题的研究，以期对促进银行的会计操作风险控制能力提供参考。
[Abstract]:China's banking industry has made great efforts to expand its business scale and implemented innovation of products and services. At the same time, the cases caused by the runaway of accounting operations have occurred frequently, which has brought huge losses to the banking industry. Accounting operation risk control has become the difficulty and key point of banking operation risk control. Through the methods of literature research, case analysis and comparative study, this paper discusses the characteristics, forms, causes and current situation of accounting operation risk management of Hebei Construction Bank. This paper points out the practical problems in the management of accounting operational risks in Hebei Construction Bank: the lack of comprehensive evaluation indexes of quantifiable accounting operational risks and the lack of daily assessment methods. The incentive assessment policy of risk control is not fully considered. It also discusses the accounting operation risk control evaluation system of Hebei Construction Bank in detail. The accounting operation risk control evaluation promotes the improvement of the organization accounting operation risk control ability and carries out the accounting operation risk control evaluation. On the one hand, it adapts to the requirements of external supervision and the development of bank accounting operation risk management, on the other hand, it is beneficial to each other's risk management system and measures in the bank, and plays a comprehensive role. The objective and comprehensive evaluation results of accounting operation control quantifies the level of accounting operation risk control. For the management bank to implement differential management to provide decision-making basis. Accounting operation risk control evaluation results into the performance appraisal system, can gradually change the accounting operation risk management lack of effective incentives to assess the status quo. To establish the operational mechanism of independent prevention of accounting operational risks and to reflect the ability of risk control. The study of this subject is expected to provide a reference for promoting the ability of banks to control the risks of accounting operations.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33;F830.42

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