中国农业银行39亿元票据案操作风险内部控制研究

发布时间：2018-03-18 20:36

本文选题：操作风险　切入点：内部控制　出处：《山东农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着全球经济一体化的不断深入,银行业取得了长足的发展,混业化、巨型化、表外化也逐渐成为银行业大的发展趋势,随之而来的则是银行业经营环境的日趋复杂,各个商业银行所要面临的操作风险更是波云诡谲。近年来频发的操作风险案例也在警示着银行业和监管当局,对银行操作风险要引起足够的重视,必须把操作风险防范放在一个更加重要的位置。中国农业银行虽然是我国“五大行”之一,但其防范操作风险的能力还有很大潜力可挖,2012年农行江苏徐州分行携款潜逃案、2016年农行北京分行39亿元票据案等等都是很好的例证。分析探索新的经济形势下农行操作风险管理策略,有助于提升其操作风险防控能力和管理水平,对农行整体经营管理能力的提升也具有重要意义。本文分为五个部分,第一部分,主要介绍了本文的选题目的、选题意义,以及国内外对于内部控制和操作风险内部控制的研究情况。第二部分,主要是对内部控制和操作风险等相关理论的介绍,主要涵盖了内部控制理论分析、操作风险理论分析以及操作风险与内部控制关系分析这三个方面,并通过分析得出完善的内部控制是操作风险管理的主要手段。第三部分,以“中国农业银行39亿元票据案”为切入点,详细介绍了中国农业银行及其北京分行,以及39亿元票据案发生的具体过程,并据此分析中国农业银行在防范操作风险内部控制方面存在的不足之处。第四部分,主要介绍了国外几种典型的商业银行操作风险管理与内部控制模式,并希望通过分析这几种典型的商业银行基于内部控制的操作风险管理模式,找到中国农业银行在完善操作风险内部控制方面值得借鉴的经验。第五部分,这部分主要是在前面章节分析的基础上,针对性地提出完善中国农业银行操作风险内部控制的对策建议。本文以中国农业银行北京分行39亿元票据案为切入点,对农业银行操作风险管理中存在的问题进行了研究,希望从完善农行内部控制的角度找到防范操作风险的对策建议,并期望这些对策建议对中国农业银行操作风险管理水平的提升有一定的帮助作用。
[Abstract]:With the deepening of the global economic integration, the banking industry has made great progress, mixed operation, giant, appearance externalization has gradually become the trend of the banking industry, followed by the banking business environment is becoming more and more complex. The operational risks faced by various commercial banks are even more treacherous. The frequent cases of operational risks in recent years have also warned the banking sector and the regulatory authorities that adequate attention should be paid to the operational risks of banks. We must put operational risk prevention in a more important position. Although the Agricultural Bank of China is one of the "five big banks" in China, However, its ability to guard against operational risks has great potential to be excavated. The case of ABC Jiangsu Xuzhou Branch absconding with funds on 2012 and the 3.9 billion Yuan bill case of Agricultural Bank Beijing Branch on 2016 are all good examples. The analysis and exploration of agriculture under the new economic situation are very good examples. Row operational risk management strategy, This paper is divided into five parts. The first part mainly introduces the purpose and significance of the topic selection. As well as the domestic and foreign internal control and operational risk internal control research situation. The second part, mainly introduces the internal control and operation risk and other related theories, mainly covers the internal control theory analysis, Operational risk theory analysis and operational risk and internal control analysis of these three aspects, and through the analysis of the perfect internal control is the main means of operational risk management. Taking the "Agricultural Bank of China 3.9 billion Yuan Bill case" as the starting point, the paper introduces in detail the Agricultural Bank of China and its Beijing Branch, as well as the concrete process of the 3.9 billion Yuan bill case. Based on the analysis of the shortcomings of the Agricultural Bank of China in preventing the internal control of operational risk, part 4th mainly introduces several typical foreign commercial bank operational risk management and internal control mode. Through the analysis of these typical operational risk management models of commercial banks based on internal control, we hope to find out the experience of Agricultural Bank of China in perfecting the internal control of operational risk. 5th, This part is mainly based on the analysis of the previous chapters, and puts forward countermeasures and suggestions to improve the internal control of the operational risk of the Agricultural Bank of China. This paper takes the 3.9 billion Yuan bill case of the Agricultural Bank of China Beijing Branch as the starting point. This paper studies the problems existing in the operation risk management of the Agricultural Bank of China, and hopes to find out the countermeasures and suggestions to prevent the operational risks from the angle of perfecting the internal control of the Agricultural Bank of China. It is expected that these countermeasures and suggestions will help the Agricultural Bank of China to improve its operational risk management level.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.2;F830.42

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