F商业银行会计操作风险管理研究

发布时间：2018-01-13 13:15

本文关键词：F商业银行会计操作风险管理研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济全球化快速发展和商业银行各类业务逐步拓展的同时,中国商业银行需要面对的各项风险也日益凸显。近几年来,属于商业银行会计操作风险这类的风险事故频频发生,不仅使商业银行本身财务业绩遭受损失,而且使得商业银行所在的金融体系信誉以及整体社会形象受损,因此会计操作风险的管理逐渐引起关注。会计操作风险和市场以及信用风险有所不同,在商业银行会计的各项操作当中,各类风险因素充满了银行日常经营的全过程,体现在业务操作的许多方面。本文中,重点研究商业银行日常经营活动中会计业务导致的操作风险。鉴于防范和控制会计业务的操作风险不单是作为核心环节反映商业银行的具体资本运作,更是商业银行对各类操作风险进行治理的重中之重,因此,对会计操作风险的防范与控制的研究具有重要的理论意义与现实意义。本文对国内外商业银行会计操作风险的研究现状进行综述,借鉴其先进的经验,取其精华,去其糟粕。以F银行为实际案例,从内部控制角度切入对会计业务所导致的操作风险进行研究分析,结合所取得的各项资料与数据,对F银行会计操作风险所处的外部坏境、内控制度以及管理流程进行了研究,归纳总结出在组织架构、管理流程、账户管理、现金管理、会计内部控制和会计监督管理等六个方面存在的问题和种种不合规的表现。在此基础上,提出了较为系统的风险防控措施,并从多个维度提出防范商业银行会计操作风险的建议:(1)建立有效控制会计操作风险的组织结构。优化会计操作风险防控指标的制定程序;增强银行会计内部稽查与外部监督审计;进一步建立并完善针对会计操作所导致的风险管理的报告与奖惩制度。(2)强化商业银行内部控制体系;优化会计相关从业职员的结构,进一步提高会计相关人员的专业素质;增加人力资源储备量,进一步加强针对员工的日常工作技能培训;实施岗位轮岗制,落实具体操作风险责任制。(3)加强商业银行会计操作风险检测管理。建立监测预警处理机制;不断优化柜面业务监测系统;提升对风险的综合管控能力及对已发生的风险相关事项的紧急应对能力。以期提高商业银行会计操作风险管理的能力,有效的降低商业银行损失,增加财务业绩,保护资产的安全,提升商业银行的社会形象。
[Abstract]:With the rapid development of economic globalization and the gradual expansion of commercial banks, the risks that Chinese commercial banks have to face have become increasingly prominent in recent years. The frequent occurrence of such risk accidents as accounting operational risks of commercial banks not only makes the financial performance of commercial banks suffer losses, but also damages the credibility of the financial system and the overall social image of commercial banks. Therefore, the management of accounting operational risk has gradually aroused concern. Accounting operational risk is different from market and credit risk, among the various operations of commercial bank accounting. All kinds of risk factors are full of the whole process of the bank's daily operation, which is reflected in many aspects of the business operation. This paper focuses on the operational risk caused by the accounting business in the daily operation of commercial banks. In view of the fact that preventing and controlling the operational risks of accounting business is not only a core link to reflect the specific capital operation of commercial banks. It is also the most important for commercial banks to manage all kinds of operational risks. It is of great theoretical and practical significance to study the prevention and control of accounting operational risk. This paper summarizes the current research situation of accounting operational risk in commercial banks at home and abroad, and draws lessons from its advanced experience. Take F Bank as a practical case, from the perspective of internal control to analyze the operational risks caused by accounting business, combined with the obtained information and data. The external bad situation, internal control system and management process of accounting operation risk in F bank are studied, and summarized in the organizational structure, management process, account management, cash management. On the basis of this, the author puts forward some systematic measures to prevent and control the risks in six aspects, such as accounting internal control and accounting supervision and management, and so on. And put forward the advice of preventing the commercial bank accounting operation risk from many dimensions: 1) set up the organization structure of controlling the accounting operation risk effectively, optimize the procedure of the accounting operation risk prevention and control index; Strengthen the internal audit of bank accounting and external supervision audit; Further establish and perfect the report and reward and punishment system for risk management caused by accounting operations) strengthen the internal control system of commercial banks; Optimize the structure of accounting related staff, further improve the professional quality of accounting related personnel; Increase human resources reserves and further strengthen the daily job skills training for employees; Implement the post rotation system, implement the specific operational risk responsibility system. 3) strengthen the accounting operation risk detection and management of commercial banks, and establish the monitoring and early warning mechanism; Continuous optimization of cabinet business monitoring system; To improve the ability of comprehensive risk management and emergency response to the occurrence of risks. In order to improve the ability of commercial banks to manage the risks of accounting operations, effectively reduce the losses of commercial banks. Increase financial performance, protect the security of assets, enhance the social image of commercial banks.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33

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