我国中小商业银行操作风险管理实证分析
发布时间：2018-08-20 13:10
【摘要】：随着全球金融业改革的不断深化,银行的业务范围和产品体系都日益的多元化和丰富,现代信息科学技术在金融行业的应用越来越广泛,导致商业银行所处的环境也日益的严峻,面临的风险也越来越多,越来越复杂。其中,操作风险已成为所有银行面临风险类型的主要风险,是金融行业和体系中一个存在巨大隐患的威胁,由操作风险引发的案件也频频发生,社会影响较大。而我国的商业银行,由于正处于转型过程中,目前所建立的内控体系还有待优化和加强,由于社会转型而产生的诸多因素,较大的影响着操作风险管理,使操作风险在所有风险类型中占据的位置越来越大,在所有风险的占比要大于国际同业的平均水平。因此,如何有效的控制操作风险已成为我国商业银行必须思考的一个问题,也成为了金融实践中的一个重要课题,操作风险管理问题在金融实践中的地位越来越重要。 近年来,有关操作风险引发的案件也是频频发生,有着较大的社会影响,这对银行等金融机构的操作风险管理提出了严峻的挑战。但是与市场风险、信用风险、流动性风险相比,我国商业银行,尤其是中小商业银行对操作风险的理解、认识和管理水平有待进一步提高,我们必须充分意识到风险管理能力是现代商业银行核心竞争力的关键指标,《巴塞尔新资本协议》也将操作风险纳入资本监管的范畴,意味着国际金融界日益注重操作风险的管理,对操作风险的管理提出了更新更高的要求。虽然操作风险在所有的银行中存有共性,但基于规模、体制、人员和管理方式上的差异,中国中小商业银行与大型国有商业银行相比,其操作风险的成因有其特殊性。 本文首先介绍了操作风险管理研究的背景和意义,国内外研究现状,然后再大量文献查阅的基础上,对操作风险管理的一般理论进行阐述,包括操作风险的定义和特征。然后对我国中小企业操作风险管理的现状、特征进行说明分析,并利用操作风险度量相关理论,选择适合我国中小商业银行操作风险度量的方法,在此基础上进行深入的实证分析,并提出我国中小商业银行操作风险管理的对策和思路,包括构建合理的操作风险管理框架、完善中小商业银行内控制度、加强内部审计监督和外部监督等。
[Abstract]:With the deepening of the reform of the global financial industry, the business scope and product system of the banks are increasingly diversified and rich, and the application of modern information science and technology in the financial industry is becoming more and more extensive. As a result, the environment of commercial banks is becoming more and more severe, and the risks are becoming more and more complex. Among them, the operational risk has become the main risk of all banks facing the type of risk, is a huge hidden danger in the financial industry and system, the cases caused by the operational risk also occur frequently, and the social impact is greater. However, the commercial banks of our country are in the process of transformation, the internal control system that has been established at present needs to be optimized and strengthened, and many factors arising from the social transformation have a great impact on the operational risk management. The operational risk occupies more and more positions in all risk types, and the proportion in all risks is larger than the international average level. Therefore, how to effectively control the operational risk has become a problem that the commercial banks of our country must consider, and also become an important subject in the financial practice. The operational risk management has become more and more important in the financial practice. In recent years, the cases caused by operational risk have occurred frequently and have great social impact, which poses a severe challenge to the operational risk management of banks and other financial institutions. However, compared with market risk, credit risk and liquidity risk, the understanding, understanding and management of operational risk in Chinese commercial banks, especially small and medium-sized commercial banks, need to be further improved. We must fully realize that risk management ability is the key index of the core competence of modern commercial banks, and the Basel New Capital Accord also brings operational risk into the scope of capital supervision. It means that the international financial circles pay more and more attention to the management of operational risk, and put forward a higher request to the management of operational risk. Although operational risks are common in all banks, due to the differences in scale, system, personnel and management methods, the causes of operational risks of small and medium-sized commercial banks in China have their own particularities compared with those of large state-owned commercial banks. This paper first introduces the background and significance of the operational risk management research, the current research situation at home and abroad, and then on the basis of a large number of literature review, the general theory of operational risk management is expounded, including the definition and characteristics of operational risk. Then it explains and analyzes the current situation and characteristics of the operational risk management of small and medium-sized enterprises in China, and selects the appropriate methods for the operational risk measurement of small and medium-sized commercial banks by using the relevant theory of operational risk measurement. On the basis of this, the paper makes an in-depth empirical analysis, and puts forward the countermeasures and ideas of the operational risk management of small and medium-sized commercial banks in China, including the construction of a reasonable operational risk management framework and the improvement of the internal control system of the small and medium-sized commercial banks. Strengthen internal audit supervision and external supervision.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.2
本文编号：2193722
[Abstract]:With the deepening of the reform of the global financial industry, the business scope and product system of the banks are increasingly diversified and rich, and the application of modern information science and technology in the financial industry is becoming more and more extensive. As a result, the environment of commercial banks is becoming more and more severe, and the risks are becoming more and more complex. Among them, the operational risk has become the main risk of all banks facing the type of risk, is a huge hidden danger in the financial industry and system, the cases caused by the operational risk also occur frequently, and the social impact is greater. However, the commercial banks of our country are in the process of transformation, the internal control system that has been established at present needs to be optimized and strengthened, and many factors arising from the social transformation have a great impact on the operational risk management. The operational risk occupies more and more positions in all risk types, and the proportion in all risks is larger than the international average level. Therefore, how to effectively control the operational risk has become a problem that the commercial banks of our country must consider, and also become an important subject in the financial practice. The operational risk management has become more and more important in the financial practice. In recent years, the cases caused by operational risk have occurred frequently and have great social impact, which poses a severe challenge to the operational risk management of banks and other financial institutions. However, compared with market risk, credit risk and liquidity risk, the understanding, understanding and management of operational risk in Chinese commercial banks, especially small and medium-sized commercial banks, need to be further improved. We must fully realize that risk management ability is the key index of the core competence of modern commercial banks, and the Basel New Capital Accord also brings operational risk into the scope of capital supervision. It means that the international financial circles pay more and more attention to the management of operational risk, and put forward a higher request to the management of operational risk. Although operational risks are common in all banks, due to the differences in scale, system, personnel and management methods, the causes of operational risks of small and medium-sized commercial banks in China have their own particularities compared with those of large state-owned commercial banks. This paper first introduces the background and significance of the operational risk management research, the current research situation at home and abroad, and then on the basis of a large number of literature review, the general theory of operational risk management is expounded, including the definition and characteristics of operational risk. Then it explains and analyzes the current situation and characteristics of the operational risk management of small and medium-sized enterprises in China, and selects the appropriate methods for the operational risk measurement of small and medium-sized commercial banks by using the relevant theory of operational risk measurement. On the basis of this, the paper makes an in-depth empirical analysis, and puts forward the countermeasures and ideas of the operational risk management of small and medium-sized commercial banks in China, including the construction of a reasonable operational risk management framework and the improvement of the internal control system of the small and medium-sized commercial banks. Strengthen internal audit supervision and external supervision.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.2
【引证文献】
相关硕士学位论文 前2条
1 陈曦;招商银行操作风险资本计量研究[D];内蒙古大学;2013年
2 殷洁;我国商业银行操作风险管理研究[D];西南财经大学;2014年
，本文编号：2193722
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