本文選題：商業(yè)銀行　切入點：內(nèi)部控制　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文

【摘要】：金融業(yè)作為風(fēng)險較高的行業(yè),隨著社會不斷的發(fā)展,風(fēng)險的深度、廣度和不確定性與日俱增。雖然關(guān)于操作風(fēng)險的定義與概念、識別與量化仍在不斷地摸索之中,但近些年來,由于商業(yè)銀行的內(nèi)部控制存在問題,操作風(fēng)險的防范不足,導(dǎo)致案件不斷發(fā)生,令客戶和銀行自身都蒙受了巨大的經(jīng)濟損失。銀行業(yè)出現(xiàn)的這些操作風(fēng)險不僅威脅了金融系統(tǒng)的正常運行,使客戶無法保障自身資金的安全,同時也令商業(yè)銀行的公信力和對外形象大打折扣。加強對商業(yè)銀行操作風(fēng)險的管理,將操作風(fēng)險的防范機制與制約方法全面落實到銀行的內(nèi)部控制制度中,將會極大地完善銀行的內(nèi)部控制。完善商業(yè)銀行內(nèi)部控制制度,加強商業(yè)銀行操作風(fēng)險管理,能夠體現(xiàn)一家商業(yè)銀行應(yīng)對風(fēng)險、提升管理的能力和決心,具有重大的意義。本文闡述了商業(yè)銀行操作風(fēng)險的定義、分類及特征等理論概念,并對造成操作風(fēng)險的原因進行了分析。通過對商業(yè)銀行的內(nèi)部控制和操作風(fēng)險進行的對比與研究,了解兩者之間的關(guān)系。同時結(jié)合了近幾年來ZS銀行出現(xiàn)的操作風(fēng)險案例分析,明確了商業(yè)銀行只有制定完善的內(nèi)部控制制度才能夠有效地防范操作風(fēng)險。為了更加深入地研究操作風(fēng)險的內(nèi)部控制現(xiàn)狀,本文通過了解國內(nèi)股份制商業(yè)銀行ZS銀行的風(fēng)險控制現(xiàn)狀,詳細(xì)研究近年來ZS銀行出現(xiàn)的操作風(fēng)險內(nèi)部控制案例,來分析目前ZS銀行操作風(fēng)險發(fā)生的原因和內(nèi)部控制中存在的問題。同時依據(jù)國際標(biāo)準(zhǔn)COSO框架提出完善內(nèi)部控制防范操作風(fēng)險的思路和措施:內(nèi)部控制環(huán)境建設(shè)、強化技術(shù)手段,構(gòu)筑操作風(fēng)險管理防線、構(gòu)建新型的內(nèi)控合規(guī)一體化運行機制、打造ZS銀行新型的內(nèi)部控制和風(fēng)險管理策略,希望能為ZS銀行進一步提高內(nèi)控管理水平提供有價值的參考。
[Abstract]:Financial industry as a high-risk industry, with the development of society, the depth, breadth and uncertainty of risk are increasing day by day.Although the definition and concept of operational risk, identification and quantification are still in the process of exploration, but in recent years, due to the problems of internal control of commercial banks and insufficient prevention of operational risks, cases continue to occur.Customers and banks themselves have suffered huge economic losses.These operational risks not only threaten the normal operation of the financial system and make customers unable to guarantee the safety of their own funds, but also make the credibility of commercial banks and their external image seriously compromised.To strengthen the management of operational risk of commercial banks and to implement the preventive mechanism and restriction methods of operational risks into the internal control system of banks will greatly improve the internal control of banks.It is of great significance to perfect the internal control system of commercial banks and strengthen the operational risk management of commercial banks, which can reflect the ability and determination of a commercial bank to deal with risks and enhance its management.This paper expounds the definition, classification and characteristics of the operational risk of commercial banks, and analyzes the causes of the operational risk.By comparing and studying the internal control and operational risk of commercial banks, we can understand the relationship between them.At the same time, combined with the operation risk case analysis of ZS bank in recent years, it is clear that only the establishment of perfect internal control system can commercial banks effectively guard against operational risk.In order to study the present situation of internal control of operational risk, this paper studies the internal control cases of operational risk of ZS bank in recent years by understanding the current situation of risk control of ZS Bank, a domestic joint-stock commercial bank, and studying in detail the internal control cases of operational risk of ZS Bank in recent years.To analyze the causes of operational risk and the existing problems in internal control of ZS bank.At the same time, according to the international standard COSO framework, the author puts forward some ideas and measures to improve the internal control and guard against operational risks: the construction of internal control environment, the strengthening of technical means, the construction of operational risk management lines, and the construction of a new integrated operational mechanism of internal control compliance.To build a new type of internal control and risk management strategy of ZS Bank, we hope to provide valuable reference for ZS Bank to further improve the level of internal control management.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

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