宁夏银行会计操作风险管理研究

发布时间：2018-08-27 18:42

【摘要】：在现代经济体系中,商业银行对国家经济和金融的安全稳定起着非常重要的作用。1997年9月,在巴塞尔银行监督管理委员会公布的《有效银行监管的核心原则》中,已经将操作风险与信用风险、国家和转移风险、市场风险、利率风险、流动性风险、法律风险、声誉风险列为银行业面临的八大风险之一,但是,长期以来,银行业界和理论界仅对信用风险和市场风险的管理和研究给予了足够的重视,而忽视了对操作风险的管理和研究。本文通过文献研究法、规范分析法和定性分析法,从银行会计操作风险的内涵、分类及特点三个方面进行阐述,归纳总结了我国商业银行会计操作风险的现状,分析了会计操作风险形成的主要原因,进而引出宁夏银行目前关于会计操作风险管理的组织架构、相关制度和管理的现状,主要从风险管理架构、管理层、监督检查、外部环境、基层人员、跨区域经营等方面指出宁夏银行会计操作风险管理中存在的现实问题,对宁夏银行会计操作风险的管理和控制提出了一些理论上的对策：第一,更新风险管理系统的组织结构,提高重视,把好基层会计队伍建设关,协调风险防范和业务拓展之间的关系；第二,加强内部信息的交流,建立强有力的报告制度；严格内部控制制度,完善会计检查规章,改进检查方法,严肃检查结果；第三,与时俱进,改进业务流程,加快会计操作风险控制系统建设,减少会计操作的风险点；第四,突出对高风险点的监控管理,把风险管理的重点放在支行,使会计人员操作风险的防范意识不断加强；第五,明确岗位职责,硬性落实风险责任追究制度。本文写作的目的在于：揭示宁夏银行会计操作风险管理水平,与国内同行业进行比较,客观评价自身的风险状况；揭示宁夏银行会计操作风险管理中存在的主要问题并分析导致这些问题的原因,有助于完善管理机制,加强事前防范和事后的有效管理；提出相应的对策,降低风险发生的概率,提高会计管理水平,增强风险防范能力,对操作风险较高的环节进行重点监管,减少可能带来的损失,对宁夏银行的会计建设提出更好的提示。
[Abstract]:In the modern economic system, commercial banks play a very important role in the security and stability of national economy and finance. In September 1997, in the Core principles of effective Banking Supervision published by the Basel Committee of Banking Supervision and Management, Operational risk and credit risk, state and transfer risk, market risk, interest rate risk, liquidity risk, legal risk, reputation risk have been listed as one of the eight major risks faced by the banking industry. However, for a long time, The management and research of credit risk and market risk have only been paid enough attention to by the banking and theoretical circles, but the management and research of operational risk have been neglected. Through literature research, normative analysis and qualitative analysis, this paper expounds the connotation, classification and characteristics of bank accounting operational risk, and summarizes the present situation of commercial bank accounting operational risk in China. This paper analyzes the main reasons for the formation of accounting operational risk, and then leads to the present organizational structure, related system and present situation of accounting operational risk management of Ningxia Bank, mainly from the risk management structure, management, supervision and inspection. The external environment, grass-roots personnel, cross-regional management and other aspects point out the practical problems in the management of accounting operational risk of Ningxia Bank, and put forward some theoretical countermeasures for the management and control of the risk of accounting operation in Ningxia Bank: first, To update the organizational structure of the risk management system, to pay more attention to the construction of the accounting team at the grass-roots level, to coordinate the relationship between risk prevention and business expansion, to strengthen the exchange of internal information and to establish a strong reporting system; Strict internal control system, perfect accounting inspection rules, improve inspection methods, and serious inspection results; third, keep pace with the times, improve business processes, speed up the construction of accounting operation risk control system, and reduce the risks of accounting operations; fourth, Highlight the monitoring and management of high risk points, put the emphasis of risk management on the sub-branch, so that accounting staff keep on guard against risks; fifthly, make clear the post responsibility, and implement the risk responsibility investigation system rigidly. The purpose of this paper is to reveal the level of risk management of accounting operation in Ningxia Bank, compare it with the same industry in China, and objectively evaluate its own risk situation; It is helpful to perfect the management mechanism, to strengthen the effective management in advance and afterwards, to put forward the corresponding countermeasures, to reveal the main problems existing in the accounting operation risk management of Ningxia Bank and to analyze the causes of these problems. It can reduce the probability of risk, improve the level of accounting management, strengthen the ability of risk prevention, supervise the link with higher operational risk, reduce the possible loss, and give a better hint to the accounting construction of Ningxia Bank.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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