城市商业银行柜面业务操作风险及控制

发布时间：2018-03-20 17:02

本文选题：柜面业务　切入点：操作风险　出处：《山东大学》2012年硕士论文　论文类型：学位论文

【摘要】：我国现有城市商业银行一百多家,城市商业银行是中国银行业的重要组成和特殊群体。当前,随着我国的快速发展,金融体系也发生着变化,使得城市商业银行的发展处于一个陌生的环境中,同时也面临着诸多的风险。操作风险是银行风险三大风险之一,而城市商业银行面临的操作风险中,柜面业务操作风险是非常重要的因素。如果不能很好的控制柜面业务风险,就可能使银行的各个方面受到制约,使纠错成本大增,使银行和客户的资金遭受损失。本文通过阐述柜面业务操作风险的概念、特点、表现形式、引发的后果、管理方法介绍了柜面业务操作风险的基本状况。又分十个方面分析了柜面业务操作风险产生的原因：由城市商业银行的金融中介本质决定；由城市商业银行内部治理机制决定；由柜面业务处理对“人”主观判断的依赖性决定；内控环境恶化；制度建设滞后；金融业多元化的发展人力资源已不能满足；监察制度还不是十分健全；对各种有效预防风险发生的投入有所欠缺；面对激烈的外部竞争却放松了内因的管理；综合柜员制下的操作风险。又阐述了人们对操作风险认识的偏颇,很多人都以为操作风险是不能量化统计的,无法对其进行分配。再就是,临柜业务所面临的风险与操作人、操作体制、操作中含有欺瞒性质的一系列主观违法行为,是分不开的,盲目夫人把操作风险和操作中的风险画上了等号；所以对操作风险的认识还有待于进一步的提高。认为操作风险管理只是内部审计部门的事情,与其他部门无关。特别是提出的建立健全柜面业务操作风险管理体制、完善柜面业务操作风险内部控制制度建设、实行科学的柜面业务操作风险管理办法、创新操作风险防范手段、加强操作风险文化建设等5项具体措施,对柜面业务操作风险的防范研究进行了有益探讨。
[Abstract]:There are more than 100 urban commercial banks in China. Urban commercial banks are an important and special group of Chinese banks. At present, with the rapid development of our country, the financial system is also changing. It makes the development of city commercial banks in a strange environment, but also faces a lot of risks. Operational risk is one of the three major risks of banks, while city commercial banks are faced with operational risks. The operational risk of counter business is a very important factor. If the risk of counter business can not be controlled well, it may restrict all aspects of the bank and increase the cost of correcting errors. This paper describes the concept, characteristics, manifestation and consequences of the operational risk of counter business. The management method introduces the basic situation of the operational risk of the counter business, and analyzes the causes of the operational risk of the container business from ten aspects: the nature of the financial intermediary of the city commercial bank, the internal governance mechanism of the city commercial bank, the management mechanism of the city commercial bank and the internal management mechanism of the city commercial bank. Depending on the subjective judgment of "human", the internal control environment is deteriorating, the system construction is lagging behind, the diversified development of human resources in the financial industry can not be satisfied, the supervision system is not very perfect; Lack of investment in effective prevention of risks; relaxation of internal cause management in the face of fierce external competition; operational risk under the comprehensive teller system. Many people think that the operational risks cannot be quantified and can not be assigned. Moreover, the risks faced by the counter business and the operators, the operating system, and the operation contain a series of subjective illegal acts of a deceptive nature. There is no separation. Mrs. Blind equated the operational risk with the operational risk; therefore, the understanding of the operational risk needs to be further improved. It is believed that the operational risk management is only a matter for the internal audit department. It has nothing to do with other departments. In particular, it is proposed to establish and improve the operational risk management system for counter business, to perfect the construction of internal control system for the operational risk of container business, and to implement scientific methods for managing the operational risks of container business. Five concrete measures, such as innovating the means of preventing operational risk and strengthening the construction of operational risk culture, are discussed in this paper.
【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】：F832.2

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