本文選題：商業(yè)銀行　切入點：操作風險　出處：《福建農林大學》2013年碩士論文　論文類型：學位論文

【摘要】：20世紀90年代以來，商業(yè)銀行資產規(guī)模和業(yè)務范圍的不斷擴大，金融創(chuàng)新的加速和IT技術的更新換代，商業(yè)銀行出現了越來越多的操作風險事件，操作風險的損失正日益增加。尤其是2008年全球金融危機中，實施《巴塞爾新資本協議》的銀行表現不盡如人意，因操作風險引起的銀行大案要案頻頻發(fā)生。為提高商業(yè)銀行抵御金融風險的能力、更好地應對未來可能發(fā)生的金融危機、創(chuàng)建一個穩(wěn)定的金融體系，巴塞爾委員會在2010年12月正式公布《巴塞爾協議Ⅲ》作為金融危機后加強銀行風險管理的改革方案。該協議的實施將對我國的銀行業(yè)帶來嚴峻考驗。尤其是在我國現階段銀行業(yè)并未真正建立起以資本和風險管理為核心的長效機制，普遍存在著效率低下、粗放式信貸管理模式等薄弱環(huán)節(jié)。值得關注的是商業(yè)銀行操作風險事件頻繁發(fā)生，所造成的損失更是觸目驚心。但是直到2012年6月公布的《商業(yè)銀行資本管理辦法（試行）》才第一次針對性地指明了操作風險的資本要求，并指出需適宜提高操作風險資本要求，保證審慎監(jiān)管資本要求。操作風險成為現階段我國銀行業(yè)風險管理最為薄弱的領域。因此，針對操作風險進行全面系統地研究有助力于提高我國商業(yè)銀行的操作風險管理水平。 本文從上述大背景出發(fā)，，首先從國內外商業(yè)銀行操作風險的研究進行綜合系統地分析，在此基礎上對操作風險的定義、分類和《巴塞爾協議Ⅲ》下操作風險管理的規(guī)定進行綜合整理；分別從操作風險的時間、類型、業(yè)務線和損失額等分布情況對我國商業(yè)銀行現狀進行探討，并得出相關影響因素；對操作風險量化方法進行適用性分析，得出操作風險量化方法的應用選擇，在此基礎上，通過搜集到的數據利用基本指標法和基于面板數據的收入模型法對我國8家上市商業(yè)銀行操作風險進行實證研究，得出約1.06%的凈利潤波動由操作風險引起的，為我國銀行監(jiān)管和銀行內控決策提供了參考依據；對國外兩家商業(yè)銀行的操作風險進行案例研究，得出對我國商業(yè)銀行適用的經驗；最后，對提高我國商業(yè)銀行操作風險管理的對策進行研究，提出了以下幾項措施：建立良好的操作風險文化、加強內部控制體系的建設、健全操作風險管理框架、加大對控制操作風險方面的投入和完善銀行業(yè)監(jiān)管制度，為能夠有效防范商業(yè)銀行操作風險提供了依據。
[Abstract]:Since 1990s, with the continuous expansion of commercial bank assets and business scope, the acceleration of financial innovation and the upgrading of IT technology, more and more operational risk events have emerged in commercial banks. The loss of operational risk is increasing, especially in the global financial crisis of 2008, when the banks implementing the Basel New Capital Accord did not perform very well. In order to improve the ability of commercial banks to resist financial risks, to better cope with possible future financial crises, and to create a stable financial system, On December 2010, the Basel Committee officially announced Basel III as a reform plan to strengthen the risk management of banks after the financial crisis. The implementation of this agreement will bring a severe test to the banking industry of our country, especially in China. At this stage, China's banking industry has not really established a long-term mechanism with capital and risk management as the core. There are many weak links such as low efficiency, extensive credit management mode and so on. It is worth paying attention to the frequent occurrence of operational risk events in commercial banks. However, it was not until June 2012 that the measures on Capital Management of Commercial Banks (for trial implementation) specifically pointed out the capital requirements for operational risks, and pointed out that it was necessary to raise the capital requirements of operational risks. To ensure prudent supervision of capital requirements, operational risk has become the weakest area of banking risk management in China at present. Therefore, a comprehensive and systematic study on operational risk can help improve the level of operational risk management of commercial banks in China. Based on the above background, this paper firstly makes a comprehensive and systematic analysis of the operational risk of commercial banks at home and abroad, and then defines the operational risk. The classification and the regulations of operational risk management under Basel III are comprehensively arranged, and the present situation of commercial banks in China is discussed from the time, type, line of business and the amount of loss of operational risk, respectively. Based on the analysis of the applicability of the operational risk quantification method, the selection of the operational risk quantification method is obtained. By using the basic index method and the income model method based on panel data, the operational risk of 8 listed commercial banks in China is empirically studied. It is concluded that about 1.06% of the net profit fluctuation is caused by the operational risk. It provides a reference for the banking supervision and internal control decision of our country; carries on the case study to the foreign two commercial banks' operation risk, obtains the suitable experience to our country's commercial bank; finally, This paper studies the countermeasures to improve the operational risk management of commercial banks in China, and puts forward the following measures: to establish a good culture of operational risk, to strengthen the construction of internal control system, and to perfect the framework of operational risk management. Increasing investment in controlling operational risk and perfecting banking supervision system provide basis for effective prevention of operational risk of commercial banks.
【學位授予單位】：福建農林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.33

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