建行GX支行柜面业务操作风险的内部控制研究
发布时间：2018-12-15 06:56
【摘要】：内部控制是商业银行以及其他组织正常运行的制度基础，也是商业银行持续健康发展的重要保证。当前，国有商业银行完成股改上市后面临的操作风险中，柜面业务操作风险是非常重要的方面。在商业银行发生的经济案件中，大多数都涉及到柜面业务。柜面业务操作风险控制得不好，就可能带来很严重的损失，给银行带来非常大的负面影响。 研究柜面业务操作风险应从两个方面加以考虑：首先通过把柜面业务操作风险从整个操作风险中细分出来，有利于区分柜面业务操作风险在全行各项操作风险中的权重，分清主次矛盾，便于集中力量加以研究，以采取更加有效的措施加以控制。其次是研究柜面业务操作风险有利于直接有效地分析导致柜面业务发生经济案件或风险点的原因，以解决柜面业务发生较多经济案件的问题。 柜面业务操作风险的风险因素大部分来自银行的业务操作,属于银行控制范围内的内生的风险。单个柜面业务操作风险因素和操作损失之间没有明确的、可以界定的数量关系。从覆盖范围看,操作风险管理几乎包含了银行管理的各个方面不同的风险，既包括发生频率较高、损失相对较小的日常业务操作流程处理上的小纰漏，也包括发生在频率较低，但一旦发生就会给银行带来极大损失的大事故。从而使得试图用一种控制方法来涵盖柜面业务操作风险的所有领域是不可能的。 目前，建行GX支行柜面业务操作风险内部控制体系中，，还存在着很多不完善的地方，存在着很多漏洞和风险，迫切需要对现有的内控流程和措施进行修订、补充和完善。本文针对这一现实，以内部控制理论为基础，按照提出问题、分析问题、解决问题为思路，同时以GX支行各业务经办岗位和业务操作部位为研究对象，结合建设银行内部控制、风险防范体系文件，对各个经办岗位及各业务经办流程进行分析、筛选，找出关键风险点，归纳出GX支行柜面操作风险内部控制的缺陷，提出改进GX支行柜面操作风险内部控制体系的措施和对策，从而强化柜面操作风险的内部控制体系，提高支行的风险管控水平。 本文分为四个部分，首先对本文的选题背景和意义进行阐述，对当前银行业柜面业务操作风险对银行业的影响进行了简要介绍。接着介绍了建行GX支行的发展历史和概况，包括GX支行的业务种类和柜面操作风险内部控制现状。然后，以内部控制五个构成要素为切入点，从内部控制环境、风险评估、控制活动、信息与沟通、内部监督等五个方面对建行GX支行柜面操作部位存在的风险进行了分析。在此基础之上，针对建行GX支行柜面业务操作风险内部控制中存在的问题的改善措施详细进行的阐述。 希望本文对商业银行柜面业务操作风险的内部控制体系建设能够提供一定的帮助，也期待于在实践中的进一步完善。
[Abstract]:Internal control is the institutional basis for the normal operation of commercial banks and other organizations, and it is also an important guarantee for the sustained and healthy development of commercial banks. At present, among the operational risks faced by state-owned commercial banks after the completion of stock listing, the operational risk of counter business is very important. In the economic cases of commercial banks, most of them involve counter business. If the operational risk of counter business is not well controlled, it may bring very serious losses and bring great negative effects to banks. The study on the operational risk of container business should be considered from two aspects: firstly, by subdividing the operational risk of container business from the whole operational risk, it is advantageous to distinguish the weight of the operational risk of container business in the whole bank. Distinguish the main and secondary contradictions, so as to focus on the study to take more effective measures to control. Secondly, the study of the operational risk of counter business is conducive to the direct and effective analysis of the causes leading to the occurrence of economic cases or risk points in the counter business, in order to solve the problem of more economic cases occurring in the counter business. Most of the risk factors of counter operation risk come from bank operation, which belong to the endogenous risk of bank control. There is no clear quantitative relationship between operational risk factors and operational losses of a single counter business. In terms of coverage, operational risk management (ORM) includes almost all aspects of bank management, including small flaws in the handling of daily business processes with high frequency and relatively small losses, and low frequency, But if it happens, it will bring great losses to the bank. This makes it impossible to attempt to use a control method to cover all areas of operational risk for cabinet operations. At present, there are still many imperfections, many loopholes and risks in the internal control system of operational risk of GX branch of CCB. It is urgent to revise the existing internal control process and measures to supplement and perfect them. In view of this reality, based on the theory of internal control, according to putting forward problems, analyzing problems and solving problems as the train of thought, this paper takes GX branch as the research object, and combines with the internal control of China Construction Bank. Risk prevention system documents, the analysis of the various operational posts and business processes, screening, to find out the key risk points, summed up the GX branch counter operational risk internal control defects, This paper puts forward the measures and countermeasures to improve the internal control system of the counter side operation risk of the GX branch, so as to strengthen the internal control system of the counter side operation risk and improve the risk control level of the branch. This paper is divided into four parts. Firstly, the background and significance of this paper are expounded, and the impact of the operational risk of banking counter business on the banking industry is briefly introduced. Then it introduces the development history and general situation of GX branch of CCB, including the business types of GX branch and the status of internal control of counter operational risk. Then, the paper analyzes the risk of the GX branch of CCB from the five aspects of internal control environment, risk assessment, control activities, information and communication, internal supervision and so on. On this basis, the improvement measures for the internal control of the operational risk of the GX branch of CCB are described in detail. I hope this paper can provide some help to the construction of the internal control system of the operational risk of the counter business of commercial banks, and also expect to further improve in practice.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.2
本文编号：2380171
[Abstract]:Internal control is the institutional basis for the normal operation of commercial banks and other organizations, and it is also an important guarantee for the sustained and healthy development of commercial banks. At present, among the operational risks faced by state-owned commercial banks after the completion of stock listing, the operational risk of counter business is very important. In the economic cases of commercial banks, most of them involve counter business. If the operational risk of counter business is not well controlled, it may bring very serious losses and bring great negative effects to banks. The study on the operational risk of container business should be considered from two aspects: firstly, by subdividing the operational risk of container business from the whole operational risk, it is advantageous to distinguish the weight of the operational risk of container business in the whole bank. Distinguish the main and secondary contradictions, so as to focus on the study to take more effective measures to control. Secondly, the study of the operational risk of counter business is conducive to the direct and effective analysis of the causes leading to the occurrence of economic cases or risk points in the counter business, in order to solve the problem of more economic cases occurring in the counter business. Most of the risk factors of counter operation risk come from bank operation, which belong to the endogenous risk of bank control. There is no clear quantitative relationship between operational risk factors and operational losses of a single counter business. In terms of coverage, operational risk management (ORM) includes almost all aspects of bank management, including small flaws in the handling of daily business processes with high frequency and relatively small losses, and low frequency, But if it happens, it will bring great losses to the bank. This makes it impossible to attempt to use a control method to cover all areas of operational risk for cabinet operations. At present, there are still many imperfections, many loopholes and risks in the internal control system of operational risk of GX branch of CCB. It is urgent to revise the existing internal control process and measures to supplement and perfect them. In view of this reality, based on the theory of internal control, according to putting forward problems, analyzing problems and solving problems as the train of thought, this paper takes GX branch as the research object, and combines with the internal control of China Construction Bank. Risk prevention system documents, the analysis of the various operational posts and business processes, screening, to find out the key risk points, summed up the GX branch counter operational risk internal control defects, This paper puts forward the measures and countermeasures to improve the internal control system of the counter side operation risk of the GX branch, so as to strengthen the internal control system of the counter side operation risk and improve the risk control level of the branch. This paper is divided into four parts. Firstly, the background and significance of this paper are expounded, and the impact of the operational risk of banking counter business on the banking industry is briefly introduced. Then it introduces the development history and general situation of GX branch of CCB, including the business types of GX branch and the status of internal control of counter operational risk. Then, the paper analyzes the risk of the GX branch of CCB from the five aspects of internal control environment, risk assessment, control activities, information and communication, internal supervision and so on. On this basis, the improvement measures for the internal control of the operational risk of the GX branch of CCB are described in detail. I hope this paper can provide some help to the construction of the internal control system of the operational risk of the counter business of commercial banks, and also expect to further improve in practice.
【学位授予单位】：吉林大学
【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1条
1 张宜琳;商业银行对公柜面业务操作风险防控研究[D];西北农林科技大学;2013年
本文编号：2380171
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