本文選題：商業(yè)銀行 + 會計操作風險�。� 參考：《江蘇大學》2017年碩士論文

【摘要】：在當前的經(jīng)濟體系中,我國商業(yè)銀行對于國家的經(jīng)濟穩(wěn)健和金融安全的維護作用是十分關(guān)鍵的。2004年6月26日,巴塞爾委員會在不斷豐富和深化巴塞爾協(xié)議的監(jiān)管思想和風控內(nèi)容后,公布了《巴塞爾新資本協(xié)議》,規(guī)定操作風險成為銀行要防范的三大風險之一,與市場風險、信用風險處于同等地位。然而,銀行業(yè)和學術(shù)界長久以來只片面重視管控信用風險和市場風險,而對會計操作風險的管理沒有深入了解和研究,導致近年來此方面的案件頻發(fā)。對于商業(yè)銀行的經(jīng)營活動,會計操作幾乎涉及到所有經(jīng)營業(yè)務的運營,使得會計操作環(huán)節(jié)毫無疑問的成為銀行需要嚴格管控的高風險環(huán)節(jié),銀行的穩(wěn)定運營與其對操作風險的管控能力是緊密相關(guān)的。加上銀行大部分運營活動都和會計相關(guān),可知銀行業(yè)務無法離開會計操作。所以,對商業(yè)銀行會計操作風險及其內(nèi)部控制進行深入探討是有必要的。本文依據(jù)商業(yè)銀行會計操作風險和內(nèi)部控制等基礎(chǔ)理論,針對我國商業(yè)銀行會計業(yè)務操作流程中的問題和目前內(nèi)控的現(xiàn)狀得到我國商業(yè)銀行會計操作風險內(nèi)部控制方面存在的問題并給出對策,同時讓該行業(yè)對操作風險管理能有更加完整和深入的了解。之后,本文以H商業(yè)銀行會計操作風險內(nèi)部控制現(xiàn)狀為案例,指出了H銀行現(xiàn)階段主要業(yè)務領(lǐng)域的會計操作風險內(nèi)控存在的問題,同時對此進行了因果分析。最后,本文以H商業(yè)銀行的案例為基礎(chǔ),解決了商業(yè)銀行會計操作風險內(nèi)控的優(yōu)化問題,這對其他商業(yè)銀行來說在某種程度上具有一定參考價值。通過研究得出結(jié)論如下:我國商業(yè)銀行近年來會計操作風險案件發(fā)生頻率不斷提高,使銀行業(yè)對會計操作風險的重視程度也隨之提高,加之涉案金額巨大,眾多重大案件涉及內(nèi)部人員操作問題,加強防范我國商業(yè)銀行會計操作風險的有效性已經(jīng)是我國銀行業(yè)共同面臨的關(guān)鍵問題。同時,內(nèi)部控制存在問題是導致會計操作風險的必然因素,內(nèi)部控制方法不當和力度不足在會計操作風險方面都有具體表現(xiàn),可以根據(jù)內(nèi)控五要素進一步挖掘本質(zhì)原因。我國商業(yè)銀行在研究分析出會計操作風險內(nèi)控存在問題或者漏洞的原因之后,要及時采取實際行動加強完善會計操作風險內(nèi)部控制,以保證自身穩(wěn)健經(jīng)營和良好發(fā)展。
[Abstract]:In the current economic system, China's commercial banks play a key role in maintaining the country's economic stability and financial security. After the Basel Committee has enriched and deepened the supervisory thought and the content of wind control of the Basel Accord, it has published the New Basel Capital Accord, which stipulates that the operational risk has become one of the three risks which banks should guard against, and the market risk. Credit risk is on the same footing. However, banking and academic circles only pay attention to credit risk and market risk for a long time, but the management of accounting operation risk has not been deeply understood and studied, which leads to frequent cases in recent years. For the business activities of commercial banks, accounting operations involve almost all business operations, which makes the accounting operation link undoubtedly become a high-risk link that banks need to strictly control. The stable operation of banks is closely related to their ability to control operational risks. In addition, most of the operations of banks are related to accounting, the banking business can not leave the accounting operations. Therefore, it is necessary to probe into the accounting operational risk and its internal control of commercial banks. Based on the basic theories of accounting operation risk and internal control of commercial banks, In view of the problems in the accounting operation process of commercial banks in China and the present situation of internal control, the problems existing in the internal control of accounting operational risks of commercial banks in China are obtained and the countermeasures are given. At the same time, the industry can have a more complete and in-depth understanding of operational risk management. Then, taking the current situation of internal control of accounting operational risk in H commercial bank as an example, this paper points out the problems existing in the internal control of accounting operational risk in the main business areas of H bank at present, and carries on causality analysis to this problem at the same time. Finally, based on the case of H commercial bank, this paper solves the optimization problem of internal control of accounting operation risk of commercial bank, which has certain reference value to other commercial banks to some extent. The conclusions are as follows: in recent years, the frequency of accounting operation risk cases in Chinese commercial banks has been increasing, which makes the banking industry pay more attention to the accounting operation risk, and the amount involved is huge. A large number of major cases involve internal personnel operation problems. Strengthening the effectiveness of preventing the accounting operational risks of commercial banks in China has become a key issue facing the banking industry in our country. At the same time, the problem of internal control is the inevitable factor that leads to the accounting operation risk. The improper and insufficient internal control methods have concrete performance in accounting operation risk, so the essential reasons can be further excavated according to the five elements of internal control. After studying and analyzing the causes of the problems or loopholes in the internal control of the accounting operational risk, the commercial banks of our country should take practical actions in time to strengthen the internal control of the accounting operational risks in order to ensure their sound operation and good development.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.33;F830.42

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