我国商业银行欺诈风险管理的研究

发布时间：2018-05-07 11:47

本文选题：欺诈风险 + 商业银行　；参考：《云南大学》2014年硕士论文

【摘要】：近年来,随着全球经济一体化速度的不断加快,银行经营规模和交易范围的不断扩大,商业银行的操作风险问题也日益凸显。就我国而言,有关我国银行业涉及金融票据诈骗、内部人员挪用资金、内部人员收受贿赂等违法行为的新闻时有曝出,这对我国经济的稳定增长和社会的和谐发展造成了巨大损害。由此可见,欺诈风险对国内商业银行的影响力、破坏力不容小觑,欺诈风险也俨然成为我国商业银行面临的主要操作风险。因此,防范和控制欺诈风险成为当前商业银行提高综合管理水平和质量、提高大众对我国商业银行信心的重要课题。本文首先在回顾国内外经典文献的基础上,详细阐述了行为金融理论、全面风险管理理论及内部控制理论等与欺诈风险相关的理论。其次,立足于我国商业银行的现实背景,运用定性分析与定量分析相结合的方法对我国商业银行欺诈风险的现状进行了深入分析。在此基础上,对我国商业银行欺诈风险的相关概念进行了阐述,进一步总结出我国商业银行欺诈风险的发展趋势。最后,采用案例分析法,选取典型的外部欺诈和内部欺诈案例进行了实证解析,进而提出了我国商业银行防范与应对欺诈风险的相关对策建议。
[Abstract]:In recent years, with the acceleration of the speed of global economic integration and the expansion of the scale and trading scope of banks, the operational risks of commercial banks have become increasingly prominent. As far as our country is concerned, the news that the banking industry of our country involves financial bill fraud, embezzlement of funds by insiders, accepting bribes by insiders, and so on, has been exposed from time to time. This has caused great damage to the stable growth of our economy and harmonious development of society. It can be seen from this that the influence of fraud risk on domestic commercial banks can not be underestimated, and fraud risk has become the main operational risk faced by commercial banks in China. Therefore, the prevention and control of fraud risk has become an important issue for commercial banks to improve the level and quality of comprehensive management and improve public confidence in commercial banks in China. On the basis of reviewing the classical literature at home and abroad, this paper elaborates the theories of behavioral finance, comprehensive risk management and internal control, which are related to fraud risk. Secondly, based on the realistic background of commercial banks in our country, the paper makes a deep analysis of the present situation of fraud risk of commercial banks in China by combining qualitative analysis with quantitative analysis. On this basis, the related concepts of fraud risk of commercial banks in China are expounded, and the development trend of fraud risk of commercial banks in China is summarized. Finally, using the case analysis method, select the typical cases of external fraud and internal fraud for empirical analysis, and then put forward the commercial banks of our country to prevent and deal with the risk of fraud related countermeasures.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

【参考文献】