中信银行会计操作风险管理研究

发布时间：2018-08-17 12:26

【摘要】：在众多的高风险行业中,银行业是首屈一指的。为了能够在经营过程中实现其稳健性的目标需求,防范风险自然而然的成为其内部控制中最为重要的部分。在风险防范的各个环节中,会计操作又是银行业务最终实现的基础环节。因此,在银行风险控制的整体架构中,会计操作风险控制的重要性显而易见。目前,国内外对会计操作风险的研究尚处在较为初级的阶段,大多数都是针对操作风险,而非会计操作风险。在银行会计操作风险的研究中,多数存在不贴近实际的现象,无法真正指导商业银行在实际工作中切实的提升会计操作风险管理水平。为了能够找出行之有效的改进方法和措施,本文对银行会计操作风险进行了初步的研究。本文第一章绪论,主要阐述目前国内外对会计操作风险研究的成果,以及本篇文章研究的目的和意义。第二章,从商业银行会计操作风险定义、种类、共性特征及危害等方面展开论述,得出会计操作风险管理和防范重要性的结论。第三章,在对商业银行会计操作风险共性特征分析的基础上,以中信银行为例展开管理现状分析,包括中信银行基本情况、管理组织结构和职能、管理措施、案例分析等内容。第四章,通过对中信银行管理现状分析,归纳总结出目前中信在会计操作风险管理中存在的问题。第五章,针对现有问题,提出优化和完善建议,包括树立科学的操作风险观念、推进操作风险管理组织结构再造、以形成全面系统的内控制度为目标加快整合步伐、加强信息技术支持、以人为本,加强人力资源管理等。希望本文对中信银行会计操作风险管理现状进行研究后提出的优化建议,对中信银行,甚至其他商业银行在会计操作风险管理方面有所帮助。同时,也希望以此为契机,引起大家对银行会计操作风险的认识和关注,进一步促进银行风险控制水平的全面提升。
[Abstract]:Among the many high-risk industries, the banking industry is second to none. In order to achieve its robust objective demand in the process of operation, risk prevention naturally becomes the most important part of its internal control. In each link of risk prevention, accounting operation is the basic link of the banking business. Therefore, in the overall framework of bank risk control, the importance of accounting operation risk control is obvious. At present, the research on accounting operational risk at home and abroad is still in the primary stage, most of which are aimed at operational risk, not accounting operational risk. In the study of bank accounting operational risk, most of them are not close to the reality, which can not really guide commercial banks to improve the level of accounting operational risk management in practical work. In order to find out the effective improvement methods and measures, this paper has carried on the preliminary research to the bank accounting operation risk. The first chapter of this paper is introduction, which mainly describes the research results of accounting operational risk at home and abroad, as well as the purpose and significance of this article. The second chapter, from the commercial bank accounting operation risk definition, the category, the common characteristic and the harm and so on aspect carries on the elaboration, obtains the accounting operation risk management and the guard significance conclusion. The third chapter, on the basis of the analysis of the common characteristics of the accounting risks of commercial banks, take CITIC Bank as an example to analyze the current situation of management, including the basic situation of CITIC Bank, management structure and functions, management measures, case study and so on. The fourth chapter, through the analysis of the current situation of CITIC Bank management, summarizes the existing problems of CITIC in accounting operation risk management. The fifth chapter, aiming at the existing problems, puts forward some suggestions, including setting up a scientific concept of operational risk, promoting the re-engineering of the organizational structure of operational risk management, and accelerating the pace of integration with the goal of forming a comprehensive and systematic internal control system. Strengthen information technology support, people-oriented, strengthen human resources management and so on. It is hoped that this paper will be helpful to CITIC Bank and even other commercial banks in accounting operation risk management after studying the present situation of CITIC Bank's accounting operational risk management. At the same time, we hope to take this as an opportunity to arouse people's understanding and concern about the operational risks of bank accounting, and further promote the overall improvement of the level of bank risk control.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.2

【共引文献】