發(fā)布時間：2018-07-06 11:42

  本文選題：商業(yè)銀行 + 會計運營　； 參考：《西安理工大學(xué)》2017年碩士論文

【摘要】：由于外資銀行加入、擔保公司業(yè)務(wù)的發(fā)展、保險公司業(yè)務(wù)的滲透以及利率市場化的實行,銀行業(yè)的競爭越加激烈。銀行業(yè)面臨著的挑戰(zhàn)需要通過擴大業(yè)務(wù)范圍、創(chuàng)新金融產(chǎn)品來應(yīng)對,并需要提升自身競爭力,這樣對會計操作風險的防控要求越來越高,然而,各大銀行的操作風險問題日益凸現(xiàn),各類操作風險事件頻頻暴露,揭示出銀行業(yè)務(wù)內(nèi)部控制度的不完善,業(yè)務(wù)流程不嚴謹,日常操作不合規(guī)。很多金額巨大、影響力大的案例都是由于操作風險引發(fā)的,所以銀行重視規(guī)避或管理操作風險已提上日程。會計運營工作是各商業(yè)銀行服務(wù)廣大客戶,為客戶辦理存取款、發(fā)放貸款、購買理財辦理資金支付等一系列直接面對客戶的工作,無論是發(fā)生頻率高造成損失相對較小的存取款操作,還是發(fā)生頻率低造成損失巨大的票據(jù)審核保管等工作,都在一定程度上給商業(yè)銀行帶來不可彌補的風險損失,有些風險甚至損害著商業(yè)銀行在社會的聲譽。由此來看,會計運營操作風險在商業(yè)銀行的眾多風險中占據(jù)著舉足輕重的地位。本文就ZY銀行S分行目前組織架構(gòu)來看,從各個組織層級上來分析會計運營操作風險管理的現(xiàn)狀,進而找出銀行業(yè)務(wù)在操作中較容易出現(xiàn)的一些問題。這些問題主要是業(yè)務(wù)制度、業(yè)務(wù)流程、流程控制等方面的,流程控制不能有效執(zhí)行、對于關(guān)鍵的操作系統(tǒng)的風險把控力度有限、高層次人才與銀行需求脫節(jié)、操作風險的控制與業(yè)務(wù)的開展不能相互協(xié)調(diào)。針對這些問題,本文為ZY銀行S分行提供相應(yīng)解決措施。首先,從完善的會計運營操作體系、集中監(jiān)督測量控制風險、規(guī)范會計業(yè)務(wù)操作流程及使各項業(yè)務(wù)的辦理標準化等方面來增強會計運營操作的相關(guān)能力。第二,各項管理制度在細化檢查的基礎(chǔ)上得以實施。第三,完善業(yè)務(wù)監(jiān)測預(yù)警系統(tǒng),實現(xiàn)由人為控制到系統(tǒng)控制,減少人工干預(yù)。第四,對人力資源結(jié)構(gòu)進行優(yōu)化,提高員工的職業(yè)素質(zhì)。最后,對會計運營操作制定相關(guān)的合規(guī)文化。文中根據(jù)相關(guān)制度依據(jù)梳理出切實可行的檢查方案方法、強調(diào)業(yè)務(wù)操作審核要點,有助于ZY銀行S分行建立起更加完善的會計運營操作風險管理體系,盡量減少因為會計運營操作的風險而給ZY銀行S分行帶來的經(jīng)濟和名譽上的損失,維護其在廣大客戶視野中的形象,提高銀行的核心競爭力。
[Abstract]:Due to the entry of foreign banks, the development of guarantee company business, the penetration of insurance company business and the implementation of interest rate marketization, the competition in the banking industry is becoming more and more fierce. The challenges faced by the banking industry need to be met by expanding the scope of business, innovating financial products, and improving their own competitiveness, so that the prevention and control of accounting operational risks are increasingly required. However, The operational risk problem of each major bank is more and more prominent, and various kinds of operational risk events are exposed frequently, which reveals that the internal control degree of the bank business is not perfect, the business process is not strict, and the daily operation is not in accordance with the rules. Many large and influential cases are caused by operational risk, so banks attach importance to avoid or manage operational risk on the agenda. Accounting operation is a series of work that commercial banks serve customers, such as depositing and withdrawal, issuing loans, purchasing financial management, handling fund payment and so on. Whether it is the deposit and withdrawal operations with relatively small losses caused by the high frequency of occurrence, or the audit and custody of bills which cause huge losses due to the low frequency of occurrence, they all bring irreparable risk losses to commercial banks to a certain extent. Some risks even damage the reputation of commercial banks in society. From this point of view, the operational risk of accounting operations plays a pivotal role in the numerous risks of commercial banks. According to the current organizational structure of ZY Bank S Branch, this paper analyzes the current situation of operational risk management in accounting operation from the level of each organization, and then finds out some problems that are easy to appear in the operation of banking business. These problems are mainly business system, business process, process control and so on. Process control cannot be effectively carried out. The risk control of key operating systems is limited, and high-level personnel are out of touch with the needs of banks. Operational risk control and business development can not be coordinated. In view of these problems, this paper provides the corresponding solution for the S branch of ZY Bank. First of all, it strengthens the ability of accounting operation from the aspects of perfect accounting operation system, centralized supervision, measurement and control of risk, standardizing the operation flow of accounting business and standardizing the handling of various operations. Second, the various management systems on the basis of detailed inspection can be implemented. Third, improve the business monitoring and early warning system, from artificial control to system control, and reduce manual intervention. Fourth, optimize the structure of human resources, improve the professional quality of employees. Finally, the accounting operation to establish the relevant compliance culture. According to the relevant system basis, this paper combs out the feasible inspection scheme method, emphasizes the business operation audit key points, helps ZY Bank S Branch to establish a more perfect accounting operation risk management system, This paper tries to reduce the loss of economy and reputation to the S branch of ZY Bank because of the risk of accounting operation, to maintain its image in the field of view of the vast number of customers and to improve the core competitiveness of the bank.
【學(xué)位授予單位】：西安理工大學(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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