我国银行内部欺诈风险管理研究

发布时间：2018-06-15 23:38

本文选题：内部欺诈 + 风险　；参考：《南昌大学》2014年硕士论文

【摘要】：近年来，受制于外部复杂多变的经济社会形势和银行业机构体质、机制及内部管理中存在的深层次问题，国内内部欺诈案件出现较大反弹。从外部看，由于资金紧张，通过各种手段寻求资金的现象会蔓延。从内部看，一方面信贷大投放后的风险将逐渐显现，另一方面银行业机构竞争激烈，存贷款业务发展面临政策和市场双重压力。规模效益快速增长需求和外部环境客观变化的矛盾，容易使干部员工产生经营理念上的偏差，对熟人、关系人、老客户介绍业务放松警惕，用人情代替制度，用信任代替制度，业务审查“走过场”，为一些不法之徒作案提供可乘之机。内部欺诈风险案件有增无减。论文以作者从媒体网络报道中搜集到的78个国内银行业机构中的内部欺诈风险案例为基础,从时间跨度、业务类型、欺诈类型、银行体制进行筛选、分析和研究，得出了我国商业银行内部欺诈风险存在基层营业机构对内部欺诈风险管理认识不够、银行员工缺乏内部欺诈风险防范意识、内部欺诈风险的识别与控制手段单一、银行部门之间缺乏内部欺诈风险信息共享、银行重视对基层操作人员的管理而忽略对高层领导人员的监督、忽略对员工行为的动态管控、内部欺诈风险管理缺乏量化考核指标、违规惩戒力度不够等八个方面的问题。并就发现的问题提出建立员工行为档案、建立内部欺诈风险防范预警机制建议。
[Abstract]:In recent years, because of the complicated and changeable external economic and social situation and the deep problems existing in the banking institutions, mechanisms and internal management, the domestic internal fraud cases have rebounded greatly. From the outside, because of the shortage of funds, the phenomenon of seeking funds through various means will spread. From the internal point of view, on the one hand, the risks after the big credit will gradually appear, on the other hand, the competition of banking institutions is fierce, and the development of deposit and loan business faces the double pressure of policy and market. The contradiction between the demand for rapid growth of scale benefit and the objective change of external environment can easily make cadres and employees deviate from their business concepts. They can relax their vigilance in introducing business to acquaintances, related persons and old customers, replace the system with human feelings and replace the system with trust. Business review, "formality", for some criminals to take advantage of the opportunity. Cases of internal fraud risk continue unabated. Based on the internal fraud risk cases in 78 domestic banking institutions collected by the author from media network reports, the paper selects, analyzes and studies the time span, business type, fraud type and banking system. It is concluded that the internal fraud risk of commercial banks in our country is not well understood by the grass-roots business organizations, the bank staff lack the awareness of internal fraud risk prevention, and the identification and control means of internal fraud risk are single. There is a lack of internal fraud risk information sharing among banking departments. Banks attach importance to the management of grass-roots operators, ignore the supervision of senior leaders, ignore the dynamic control of employees' behavior, and lack of quantitative assessment indicators for internal fraud risk management. Illegal punishment is not enough and other eight aspects of the problem. The paper also puts forward some suggestions on establishing employee behavior files and establishing internal fraud risk prevention and warning mechanism.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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