基于内部控制的我国商业很行操作风险管理研究

发布时间：2018-05-15 09:13

本文选题：商业银行 + 操作风险　；参考：《复旦大学》2014年硕士论文

【摘要】：商业银行是经营高风险的行业,近年来随着金融管制的放松,业务全球化的发展趋势,操作风险事件日益增多,尤其重案要案时有发生,不仅给商业银行造成巨额损失,也对商业银行的声誉和社会形象造成不良影响。我国银行业对操作风险的研究起步较晚,无论在理论和实践方面都尚不成熟完善,亟待改进发展。因此,必须提高风险防控意识,加强操作风险管理的必要性和紧迫性。本文系统地总结和归纳了操作风险管理的相关理论。通过对文献综合整理,对国内外学者的学术研究进行了系统概括,并分析认为内部控制理论对操作风险管理研究的相关性和重要性。在理论研究的基础上,文章从我国操作风险现状出发,提出了当前面临的五大风险,并通过对我国商业银行操作风险管理模式的归纳,揭示了管理中存在的主要问题。最后,借鉴国外先进银行关于操作风险管理的理论与实践经验,以内部控制为基础,提出了解决我国银行业操作风险管理问题的对策和建议。根据文献分析和实证研究结论并结合我国商业银行操作风险管理现状,从内部控制管理的视角出发,本文提出构建内部控制价值链模型,使风险管理和资本管理相融合,以实现银行价值最大化的最优目标。另外,从加强内部控制建设、创造良好的操作风险内部管理环境、提高对操作风险的识别和控制能力等方面,探讨了如何完善我国商业银行操作风险管理措施。
[Abstract]:Commercial bank is a high-risk industry. In recent years, with the relaxation of financial control, the development trend of business globalization, operational risk events are increasing day by day, especially serious cases occur from time to time, not only causing huge losses to commercial banks. Also to the commercial bank's reputation and the social image causes the bad influence. The study of operational risk in China's banking industry starts late and is not mature and perfect in theory and practice, so it needs to be improved and developed urgently. Therefore, we must improve the awareness of risk prevention and control, and strengthen the necessity and urgency of operational risk management. This paper systematically summarizes and summarizes the related theories of operational risk management. This paper systematically summarizes the academic research of domestic and foreign scholars through the comprehensive review of the literature, and analyzes the relevance and importance of internal control theory to the study of operational risk management. On the basis of theoretical research, this paper puts forward five kinds of risks from the point of view of the present situation of operational risk in our country, and reveals the main problems in the management through the induction of the operational risk management mode of commercial banks in our country. Finally, based on the theory and practice of operational risk management of foreign advanced banks, this paper puts forward some countermeasures and suggestions to solve the problem of operational risk management in China's banking industry. According to the conclusion of literature analysis and empirical research and combined with the current situation of operational risk management of commercial banks in China, this paper puts forward a model of internal control value chain from the perspective of internal control management, which combines risk management with capital management. In order to achieve the optimal goal of maximizing bank value. In addition, from the aspects of strengthening the construction of internal control, creating a good internal management environment of operational risks and improving the ability of identifying and controlling operational risks, this paper probes into how to perfect the operational risk management measures of commercial banks in China.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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