建行J分行柜面业务操作风险内部控制优化设计研究
发布时间：2018-10-29 09:14
【摘要】：近些年以来,伴随着金融全球化和创新化的发展脚步,金融业进入了一个动荡的时期,银监会披露的相关资料显示,操作风险损失案件中有80%以上案件都是因为“有章不循,违规操作”造成的。这表明操作风险的防范与化解主要需要通过改善银行内部控制。本文通过查阅相关文献,以案例研究为主,从银行业务实务的角度出发,运用柜面业务操作风险及其管理的有关理论,从内部控制完善角度出发,以建设银行J分行的柜面业务为例,深入分析建设银行J分行柜面业务操作风险,之后从商业银行内部控制角度具体剖析了建设银行J分行柜面业务存在问题的原因,同时指出了其内部控制体系在柜面操作风险防范方面的不足,提出了针对建设银行J分行柜面业务操作风险内部控制改善的5项措施：一是加强内控环境建设,重点培育合规文化；二是量化内部控制评价,创新风险识别与评估手段；三是完善内部控制措施,提高制度执行力；四是发挥内外部监管对柜而操作风险防范的作用,五是提高沟通有效及时性,畅通信息报告路径。最终形成由业务部门、风险部门和审计部门协同作用的“三道防线”,有效监控商业银行柜面业务操作风险的发生,减少柜面业务损失事件。为完善我国商业银行操作风险内部控制提供思路。 本文针对建设银行J分行柜面业务中的汇兑业务,柜面人员处理环节、授权环节以及事后监督与监管环节,分别识别了原有业务流程的关键风险点,结合关键点,通过加强内部流程控制,提出了具体的柜面业务流程优化方案。另外,还对传统的“三道防线”理论提出了进一步完善的建议,认为商业银行应该重构第一、二道防线,注重将针对风险管理的职能融入其中,进而将风险管理责任人队伍进一步扩大。
[Abstract]:In recent years, with the development of financial globalization and innovation, the financial industry has entered a turbulent period. The relevant information disclosed by the CBRC shows that more than 80% of operational risk loss cases are due to "irregular rules." A violation of the operation "." This indicates that the prevention and solution of operational risks mainly need to improve the internal control of banks. In this paper, by consulting relevant literature, mainly from the case study, from the perspective of banking practice, the use of counter business operational risk and its management theory, from the perspective of internal control, Taking the container business of China Construction Bank J Branch as an example, this paper deeply analyzes the operational risk of container business in J branch of China Construction Bank, and then analyzes the causes of the problems in the container business of J branch of China Construction Bank from the angle of internal control of commercial bank. At the same time, the paper points out the deficiency of its internal control system in preventing counter operation risk, and puts forward five measures to improve the internal control of cabinet operation risk in J branch of China Construction Bank: first, strengthening the construction of internal control environment, Focus on fostering compliance culture; Second, quantitative evaluation of internal control, innovation of risk identification and evaluation means, third, improvement of internal control measures to improve the execution of the system; The fourth is to play the role of internal and external supervision to prevent the operating risks of cabinets, and the fifth is to improve the effective timeliness of communication and smooth the path of information reporting. Finally, the "three lines of defense", which are coordinated by business department, risk department and audit department, are formed, which can effectively monitor the occurrence of operational risk of commercial bank's counter business and reduce the loss of counter business. To improve the internal control of operational risks of commercial banks in China. In this paper, the key risk points of the original business process are identified and combined with the exchange business in J branch of China Construction Bank, the handling of counter personnel, the authorization link, and the supervision and supervision after the event. Through strengthening the internal process control, the paper puts forward the concrete cabinet business process optimization scheme. In addition, it also puts forward further suggestions to the traditional theory of "three lines of defense". It believes that commercial banks should reconstruct the first and second lines of defense and pay attention to integrating the functions of risk management into them. Furthermore, the team of responsible persons for risk management will be further expanded.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33
本文编号：2297270
[Abstract]:In recent years, with the development of financial globalization and innovation, the financial industry has entered a turbulent period. The relevant information disclosed by the CBRC shows that more than 80% of operational risk loss cases are due to "irregular rules." A violation of the operation "." This indicates that the prevention and solution of operational risks mainly need to improve the internal control of banks. In this paper, by consulting relevant literature, mainly from the case study, from the perspective of banking practice, the use of counter business operational risk and its management theory, from the perspective of internal control, Taking the container business of China Construction Bank J Branch as an example, this paper deeply analyzes the operational risk of container business in J branch of China Construction Bank, and then analyzes the causes of the problems in the container business of J branch of China Construction Bank from the angle of internal control of commercial bank. At the same time, the paper points out the deficiency of its internal control system in preventing counter operation risk, and puts forward five measures to improve the internal control of cabinet operation risk in J branch of China Construction Bank: first, strengthening the construction of internal control environment, Focus on fostering compliance culture; Second, quantitative evaluation of internal control, innovation of risk identification and evaluation means, third, improvement of internal control measures to improve the execution of the system; The fourth is to play the role of internal and external supervision to prevent the operating risks of cabinets, and the fifth is to improve the effective timeliness of communication and smooth the path of information reporting. Finally, the "three lines of defense", which are coordinated by business department, risk department and audit department, are formed, which can effectively monitor the occurrence of operational risk of commercial bank's counter business and reduce the loss of counter business. To improve the internal control of operational risks of commercial banks in China. In this paper, the key risk points of the original business process are identified and combined with the exchange business in J branch of China Construction Bank, the handling of counter personnel, the authorization link, and the supervision and supervision after the event. Through strengthening the internal process control, the paper puts forward the concrete cabinet business process optimization scheme. In addition, it also puts forward further suggestions to the traditional theory of "three lines of defense". It believes that commercial banks should reconstruct the first and second lines of defense and pay attention to integrating the functions of risk management into them. Furthermore, the team of responsible persons for risk management will be further expanded.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33
【引证文献】
相关期刊论文 前1条
1 王海霞;;浅谈银行柜面操作风险原因及控制措施[J];山西农经;2016年14期
相关硕士学位论文 前2条
1 王钊;MF银行柜台业务流程再造研究[D];天津工业大学;2017年
2 葛磊;齐鲁银行柜面操作风险管理研究[D];山东大学;2015年
，本文编号：2297270
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