B银行操作风险管理案例研究

发布时间：2018-05-08 09:56

本文选题：案例研究 + 操作风险　；参考：《辽宁大学》2012年硕士论文

【摘要】：操作风险是指由不完善或有问题的内部程序、人员及系统或外部事件造成损失的风险。操作风险和信用风险、市场风险并称为商业银行的三大风险。相比信用风险和市场风险,操作风险产生于商业银行成立之初,但是,20世纪90年代后期才受到商业银行的重视。近年来,我国商业银行操作风险事件频发,操作风险管理得到商业银行和监管部门的高度重视。 B银行作为少数民族地区的城市商业银行,借助国家鼓励和支持发展小微企业金融的政策春风,在全国范围内迅速布局网点,得到高速发展。机构迅速布局,业务范围不断扩大,人员队伍迅速壮大,使其操作风险管理面临严峻的挑战。笔者从实践出发,结合岗位工作经验,力图通过分析B银行典型操作风险管理事件,发现B银行操作风险产生的原因,进而提出解决方案,对B银行操作风险管理提供改进的借鉴和参考,同时对其他商业银行的操作风险管理也有一定的借鉴意义。本文对发生在B银行的四个操作风险管理事件进行了描述,利用巴塞尔新资本协议关于操作风险管理的相关理论和COSO风险管理理论对这四个事件进行分析,发现B银行操作风险管理问题产生的原因是由不完善内部程序因素、人员因素、系统因素和外部因素等方面造成的。针对问题产生的原因,笔者建议B银行要从重新梳理风险管理体系出发,构建更清晰更确的风险管理框架,要统一风险管理理念,打造贯彻统一的风险管理文化,要建立先进的风险管理操作系统,要在日常的操作风险管理中与外部监管形成合力等四个方面完善操作风险管理工作,提升操作风险管理水平。
[Abstract]:Operational risk refers to the risk of loss caused by imperfect or problematic internal procedures, personnel and system or external events. Operational risk, credit risk and market risk are known as the three major risks of commercial banks. Compared with credit risk and market risk, operational risk came into being at the beginning of the establishment of commercial banks, but it was only in the late 1990s that commercial banks attached great importance to it. In recent years, the operational risk events of commercial banks in China occur frequently, and the operational risk management has been attached great importance by commercial banks and regulatory authorities. As a city commercial bank in minority areas, Bank B, with the help of the government's policy of encouraging and supporting the development of small and micro enterprise finance, has developed rapidly throughout the country. The rapid layout of the organization, the expansion of the business scope and the rapid expansion of the personnel force make its operational risk management face severe challenges. Starting from practice and combining with post work experience, the author tries hard to find out the causes of operational risk in Bank B by analyzing typical operational risk management events in Bank B, and then puts forward solutions. It can be used for reference and reference to the operation risk management of Bank B, and also to the operation risk management of other commercial banks. This paper describes the four operational risk management events in Bank B, and analyzes the four events by using the relevant theories of the Basel New Capital Accord on operational risk management and the COSO risk management theory. It is found that the causes of the operational risk management problems in Bank B are caused by imperfect internal procedure factors, personnel factors, system factors and external factors. In view of the causes of the problem, the author suggests that Bank B should start from rearranging the risk management system, construct a clearer and more accurate risk management framework, unify the risk management concept, and create a unified risk management culture. In order to set up the advanced operating system of risk management, we should perfect the operation risk management in four aspects, such as forming a joint force with external supervision in the daily operation risk management, and improve the level of operational risk management.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33

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