C银行会计操作风险管理存在的问题及对策研究

发布时间：2018-06-12 22:25

本文选题：商业银行 + 会计操作风险　；参考：《东北大学》2014年硕士论文

【摘要】：随着商业银行业务的不断增多,银行规模不断扩大,其在经营过程中面临的各项风险也变得更为复杂。巴塞尔银行监管委员会在2004年的新资本协议中明确提出将操作风险列为继市场风险和信用风险之后的第三大险,纳入资金监管范畴。国内外银行由于操作风险引起的巨额财产损失现象时有发生,对银行业的安全及声誉造成了极大威胁与影响。C银行存在着部分机构、人员合规意识淡薄的现象,违规操作、有章不循、屡查屡犯等问题较为突出,踩踏"红线"现象时有发生,基础管理工作非常薄弱。特别是各类恶性案件和重大风险事件的发生,引起监管部门和上级行的高度关注,给C银行的安全营运管理和声誉形象带来了严重不良影响。会计操作是商业银行资金或资本运作的基础和核心环节,因此,加强C银行会计操作风险防控工作尤为重要。本论文对C银行会计操作风险管理工作存在的问题进行了研究分析。首先对会计操作风险进行界定,并且研究了其演变过程,介绍了会计操作风险管理的含义、内容、步骤及原则与方法。其次,介绍了 C银行会计操作风险管理工作的现状,包括C银行会计操作风险管理工作的体系建设、人员安排、内控与考核评价方案及考核评价指标体系的建立。再次,从内部监控、外部监督、金融环境和委托-代理理论等角度进行深刻的剖析,指出了C银行在会计操作风险管理工作中存在的问题以及引发的原因。最后,为了保证C银行会计操作风险管理工作顺利进行,同时为了减少以后发生操作风险的可能性提出了一些建议,分别是从员工风险意识的培训体系、文化与组织体系建设、会计操作风险管理方案的落实力度、会计操作风险管理体系、内部控制制度和道德风险防范等方面进行完善,最终实现规避因会计操作不当而发生风险事件,从而进一步加强C银行的综合市场竞争力。
[Abstract]:With the increasing of commercial banking business, the scale of banks is expanding, and the risks they face in the process of operation become more complex. In the new capital agreement in 2004, the Basel Committee on Banking Supervision explicitly proposed that the operational risk be listed as the third risk after market risk and credit risk, and be included in the scope of capital supervision. The phenomenon of huge property losses caused by operational risks in banks at home and abroad has occurred from time to time, which has caused great threat and influence to the safety and reputation of banks. There are rules and regulations, repeated violations and other problems more prominent, stampede "red line" phenomenon occurred from time to time, the basic management work is very weak. Especially, the occurrence of all kinds of malignant cases and major risk events has aroused the high attention of the supervision department and the superior bank, and has brought serious adverse effects to the safety operation management and reputation image of Bank C. Accounting operation is the foundation and core link of capital or capital operation of commercial bank. Therefore, it is very important to strengthen the risk prevention and control work of bank C accounting operation. This paper studies and analyzes the problems existing in the risk management of C bank accounting operations. Firstly, it defines the accounting operational risk, studies its evolution process, and introduces the meaning, content, steps, principles and methods of accounting operational risk management. Secondly, the paper introduces the current situation of C bank accounting operation risk management, including the construction of C bank accounting operation risk management system, personnel arrangement, internal control and evaluation scheme and the establishment of evaluation index system. Thirdly, from the perspective of internal monitoring, external supervision, financial environment and principal-agent theory, the paper points out the problems and causes of bank C in the management of accounting operation risk. Finally, in order to ensure the smooth implementation of accounting risk management in Bank C, and to reduce the possibility of operational risk in the future, some suggestions are put forward, which are the construction of training system, culture and organization system of staff risk awareness, respectively. The implementation of the accounting operation risk management scheme, the accounting operation risk management system, the internal control system and the moral hazard prevention are improved to avoid the risk events due to the improper accounting operation. So as to further strengthen C Bank's comprehensive market competitiveness.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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