AB银行江西分行操作风险管理体系研究
发布时间：2018-11-26 09:12
【摘要】：操作风险是一个古老而又年轻的风险类别,在银行业的兴起之初早已存在。随着操作风险事件的不断发生才越来越得到人们的重视,特别是随着《巴塞尔新资本协议》的出台,操作风险正式被视为与信用风险、市场风险并列的三大风险之一。银行业作为一个高风险高盈利的行业,其中的商业银行能否得到良好的生存发展,取决于是否能够对运行过程中出现的各种风险进行有效的管理和防控。市场风险与信用风险在商业银行风险管理体系中早已被重视,其管理手法与防控手段也已日臻成熟,但对于操作风险的掌控就显得不那么游刃有余。虽然操作风险是伴随着银行业诞生的,但由于之前相当长的一段时期内,银行业的业务流程相对简单,金融产品品种单一,操作风险没有明显的被暴露出来,而是隐藏在市场风险和信用风险之后,因此,商业银行往往把重点放在了管理和防控市场风险与信用风险上,并没有对操作风险引起足够的重视。近年来,随着我国银行业操作风险事件的频发,如:2005年中行黑龙江河松街支行“高山案件”存款失踪、2005年建行吉林分行3.2亿元存款蒸发、2006年建行平原支行柜员盗用大额银行资金、2007年邯郸农行金库被盗事件等等,不仅已给银行业带来重大经济损失,也给银行业带来了负面影响,同时还暴露出我国商业银行在内部操作风险控管理方面存在的重大缺陷和各类问题。因此,提高我国银行业操作风险管理水平,建立适合我国银行业的风险计量模型,完善操作风险管理体系,已成为我国商业银行亟待解决的重要问题。从上世纪末以来,一些国际活跃性银行为防范和控制重大操作风险事件带来的不利影响,增强市场竞争力,纷纷开始致力于构建和完善适合本行的操作风险管理架构,开发和应用相应的管理工具和技术,至今已取得了长足的发展。巴塞尔委员会在2004年6月发布的《巴塞尔新资本协议》中,将操作风险正式纳入银行业监管部门的监管框架。2005年,中国银监会发布《关于加大方法防范操作风险工作力度的通知》,正式拉开了强化国内商业银行操作风险监管力度的序幕。AB银行是国有四大银行之一,操作风险管理体系建立较早,体系建设基本遵守《巴塞尔协议》、COSO内部控制框架协会及银监局的管理文件。该管理体系虽然经过多次的修改与整合,AB银行也在尽力探索能够完全适应本行发展形势的管理模式,但是现有的管理体系在操作风险事件不常见或不频发的情况下,是能比较好的统计操作风险损失事件并对其进行研究后提出防范建议,但随着近年来操作风险事件类型的日益多变,发生频率也愈演愈烈,原有的操作风险管理体系已逐渐不能满足管理的实际需求,开始暴露其不足。特别是进入2015年,国内外经济形势日益严峻,国内各类操作风险事件屡屡发生,在此种情况下,AB银行必须针对现在的新情况、新形势,不断完善并丰富其内部操作风险管理体系建设,必须从根源对操作风险进行全面探索,发现自身操作风险管理体系中存在的问题,采取行之有效的管理措施,全面提升操作风险管理水平。本文以AB银行江西分行操作风险管理体系为研究对象,运用内控管理相关知识,对该行操作风险管理体系进行全面分析,充分运用文献研究法、调查法、比较研究法以及根本原因分析法等研究方法,对体系中关键风险指标建设进行实证分析及数据测算,对2015年操作风险损失事件产生的原因进行研究,通过考察指标敏感度来确定备选指标及指标重检。根据研究所得出的结果,从制度建设、风险预警、评价指标及风险指标构建等方面对AB银行江西分行操作风险管理体系提出优化建议。这对AB银行江西分行在激烈的市场竞争中,进一步加强操作风险管理,降低操作风险损失事件发生频率,减少重大资金损失,维护分行声誉,使该行更加稳健运营具有较强的理论意义和现实意义,对其他商业银行有效控制操作风险也有一定的指导意义和参考价值。
[Abstract]:The risk of operation is an old and young risk category that has long existed in the beginning of the rise of the banking industry. With the development of the operation risk events, more and more attention has been paid, especially with the introduction of the Basel New Capital Accord, the operational risk is regarded as one of the three major risks associated with the credit risk and the market risk. As a high-risk and high-profit industry, the banking industry can get good survival and development, depending on whether it can effectively manage and control various risks in the course of operation. The risk and credit risk of the market have long been attached to the risk management system of commercial banks, and the management methods and the prevention and control measures have become more and more mature. Although the operation risk is accompanied by the birth of the banking industry, the business process of the banking industry is relatively simple, the financial product variety is single, the operation risk is not obvious, but is hidden behind the market risk and the credit risk, Commercial banks tend to focus on the management and control of market risk and credit risk, and have not paid enough attention to the operational risk. In recent years, with the frequent occurrence of the banking operation risk events in China, such as the disappearance of the 鈥渉igh mountain case鈥，
本文编号：2358100
[Abstract]:The risk of operation is an old and young risk category that has long existed in the beginning of the rise of the banking industry. With the development of the operation risk events, more and more attention has been paid, especially with the introduction of the Basel New Capital Accord, the operational risk is regarded as one of the three major risks associated with the credit risk and the market risk. As a high-risk and high-profit industry, the banking industry can get good survival and development, depending on whether it can effectively manage and control various risks in the course of operation. The risk and credit risk of the market have long been attached to the risk management system of commercial banks, and the management methods and the prevention and control measures have become more and more mature. Although the operation risk is accompanied by the birth of the banking industry, the business process of the banking industry is relatively simple, the financial product variety is single, the operation risk is not obvious, but is hidden behind the market risk and the credit risk, Commercial banks tend to focus on the management and control of market risk and credit risk, and have not paid enough attention to the operational risk. In recent years, with the frequent occurrence of the banking operation risk events in China, such as the disappearance of the 鈥渉igh mountain case鈥，
本文编号：2358100
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