内控视角下的我国商业银行操作风险及其管理对策研究
发布时间：2018-09-07 15:19
【摘要】：随着全球金融业的高速发展，银行业面临的风险益日俱增，全球金融家开始思考如何在风险还没有来临之前就做好相关控制措施，以最大限度降低风险给金融机构带来打击和损失。2004年6月，巴塞尔银行监管委员会颁布了《新资本协议》，明确地将操作风险纳入资本监管的范畴，提出了银行操作风险资本量化方法。我国商业银行操作风险管理起步较晚，2007年5月中国银监会印发《商业银行操作风险管理指引》要求商业银行建立与本行的业务性质、规模和复杂程度相适应的操作风险管理体系，有效地识别、评估、监测和控制/缓释操缓释操作风险，因此如何在当前严峻的经济形势下，加强操作风险管理建设，提供高风险管理水平，，是目前我国商业银行亟待解决的问题。 本文从我国商业银行内部控制和操作风险管理的关系入手，通过对国内商业银行操作风险案例进行分析，从而了解国内商业银行操作风险特征、管理现状、难点及不足，进一步分析出导致我国商业银行操作风险的主要原因。在此基础上，文章从内控控制“五要素”的视角，对国内商业银行操作风险成因进行分析，深刻揭示了内控理念不足、操作风险管理能力不足、内控措施不完善、信息交流不畅、监督检查不到位等深层原因，同时有针对性的提出内控视角下我国商业银行操作风险管理对策，既符合操作风险管理的要求又结合了当前国内商业银行操作风险管理的实际情况，旨在提升我国商业银行操作风险管理水平，强化风险抵御能力。
[Abstract]:With the rapid development of the global financial industry and the increasing risks faced by the banking industry, global financiers are beginning to think about how to do a good job of controlling the risks before the risk comes. In June 2004, the Basel Committee on Banking Supervision promulgated the New Capital Accord, which explicitly includes operational risks in the scope of capital supervision. This paper puts forward the quantitative method of the operational risk capital of the bank. The operational risk management of commercial banks in China started relatively late. In May 2007, the China Banking Regulatory Commission issued the "operational risk Management guidelines for Commercial Banks", which require commercial banks to establish the business nature with their own banks. The operational risk management system, which is suitable for scale and complexity, can effectively identify, evaluate, monitor and control / slow release operational risk, so how to strengthen the construction of operational risk management in the current severe economic situation, Providing high risk management level is an urgent problem to be solved by commercial banks in our country. Starting from the relationship between internal control and operational risk management of commercial banks in China, this paper analyzes the operational risk cases of domestic commercial banks, and then understands the characteristics, management status, difficulties and shortcomings of domestic commercial banks. Further analysis of the main reasons leading to the operational risk of commercial banks in China. On this basis, from the perspective of "five elements" of internal control, this paper analyzes the causes of operational risk in domestic commercial banks, and deeply reveals that the concept of internal control is insufficient, the operational risk management capacity is insufficient, and the internal control measures are not perfect. The deep reasons, such as poor information exchange and inadequate supervision and inspection, are also pointed out, and the countermeasures of operational risk management of commercial banks in China under the perspective of internal control are put forward. It not only meets the requirements of operational risk management, but also combines the actual situation of operational risk management of domestic commercial banks. It aims at improving the level of operational risk management of commercial banks in China and strengthening their ability to resist risks.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33
本文编号：2228640
[Abstract]:With the rapid development of the global financial industry and the increasing risks faced by the banking industry, global financiers are beginning to think about how to do a good job of controlling the risks before the risk comes. In June 2004, the Basel Committee on Banking Supervision promulgated the New Capital Accord, which explicitly includes operational risks in the scope of capital supervision. This paper puts forward the quantitative method of the operational risk capital of the bank. The operational risk management of commercial banks in China started relatively late. In May 2007, the China Banking Regulatory Commission issued the "operational risk Management guidelines for Commercial Banks", which require commercial banks to establish the business nature with their own banks. The operational risk management system, which is suitable for scale and complexity, can effectively identify, evaluate, monitor and control / slow release operational risk, so how to strengthen the construction of operational risk management in the current severe economic situation, Providing high risk management level is an urgent problem to be solved by commercial banks in our country. Starting from the relationship between internal control and operational risk management of commercial banks in China, this paper analyzes the operational risk cases of domestic commercial banks, and then understands the characteristics, management status, difficulties and shortcomings of domestic commercial banks. Further analysis of the main reasons leading to the operational risk of commercial banks in China. On this basis, from the perspective of "five elements" of internal control, this paper analyzes the causes of operational risk in domestic commercial banks, and deeply reveals that the concept of internal control is insufficient, the operational risk management capacity is insufficient, and the internal control measures are not perfect. The deep reasons, such as poor information exchange and inadequate supervision and inspection, are also pointed out, and the countermeasures of operational risk management of commercial banks in China under the perspective of internal control are put forward. It not only meets the requirements of operational risk management, but also combines the actual situation of operational risk management of domestic commercial banks. It aims at improving the level of operational risk management of commercial banks in China and strengthening their ability to resist risks.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33
【参考文献】
相关期刊论文 前1条
1 钟伟,沈闻一;新巴塞尔协议操作风险的损失分布法框架[J];上海金融;2004年07期
本文编号：2228640
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