【摘要】：隨著全球金融業(yè)改革的不斷深化,銀行的業(yè)務(wù)范圍和產(chǎn)品體系都日益的多元化和豐富,現(xiàn)代信息科學(xué)技術(shù)在金融行業(yè)的應(yīng)用越來越廣泛,導(dǎo)致商業(yè)銀行所處的環(huán)境也日益的嚴(yán)峻,面臨的風(fēng)險也越來越多,越來越復(fù)雜。其中,操作風(fēng)險已成為所有銀行面臨風(fēng)險類型的主要風(fēng)險,是金融行業(yè)和體系中一個存在巨大隱患的威脅,由操作風(fēng)險引發(fā)的案件也頻頻發(fā)生,社會影響較大。而我國的商業(yè)銀行,由于正處于轉(zhuǎn)型過程中,目前所建立的內(nèi)控體系還有待優(yōu)化和加強,由于社會轉(zhuǎn)型而產(chǎn)生的諸多因素,較大的影響著操作風(fēng)險管理,使操作風(fēng)險在所有風(fēng)險類型中占據(jù)的位置越來越大,在所有風(fēng)險的占比要大于國際同業(yè)的平均水平。因此,如何有效的控制操作風(fēng)險已成為我國商業(yè)銀行必須思考的一個問題,也成為了金融實踐中的一個重要課題,操作風(fēng)險管理問題在金融實踐中的地位越來越重要。 近年來,有關(guān)操作風(fēng)險引發(fā)的案件也是頻頻發(fā)生,有著較大的社會影響,這對銀行等金融機構(gòu)的操作風(fēng)險管理提出了嚴(yán)峻的挑戰(zhàn)。但是與市場風(fēng)險、信用風(fēng)險、流動性風(fēng)險相比,我國商業(yè)銀行,尤其是中小商業(yè)銀行對操作風(fēng)險的理解、認(rèn)識和管理水平有待進一步提高,我們必須充分意識到風(fēng)險管理能力是現(xiàn)代商業(yè)銀行核心競爭力的關(guān)鍵指標(biāo),《巴塞爾新資本協(xié)議》也將操作風(fēng)險納入資本監(jiān)管的范疇,意味著國際金融界日益注重操作風(fēng)險的管理,對操作風(fēng)險的管理提出了更新更高的要求。雖然操作風(fēng)險在所有的銀行中存有共性,但基于規(guī)模、體制、人員和管理方式上的差異,中國中小商業(yè)銀行與大型國有商業(yè)銀行相比,其操作風(fēng)險的成因有其特殊性。 本文首先介紹了操作風(fēng)險管理研究的背景和意義,國內(nèi)外研究現(xiàn)狀,然后再大量文獻查閱的基礎(chǔ)上,對操作風(fēng)險管理的一般理論進行闡述,包括操作風(fēng)險的定義和特征。然后對我國中小企業(yè)操作風(fēng)險管理的現(xiàn)狀、特征進行說明分析,并利用操作風(fēng)險度量相關(guān)理論,選擇適合我國中小商業(yè)銀行操作風(fēng)險度量的方法,在此基礎(chǔ)上進行深入的實證分析,并提出我國中小商業(yè)銀行操作風(fēng)險管理的對策和思路,包括構(gòu)建合理的操作風(fēng)險管理框架、完善中小商業(yè)銀行內(nèi)控制度、加強內(nèi)部審計監(jiān)督和外部監(jiān)督等。
[Abstract]:With the deepening of the reform of the global financial industry, the business scope and product system of the banks are increasingly diversified and rich, and the application of modern information science and technology in the financial industry is becoming more and more extensive. As a result, the environment of commercial banks is becoming more and more severe, and the risks are becoming more and more complex. Among them, the operational risk has become the main risk of all banks facing the type of risk, is a huge hidden danger in the financial industry and system, the cases caused by the operational risk also occur frequently, and the social impact is greater. However, the commercial banks of our country are in the process of transformation, the internal control system that has been established at present needs to be optimized and strengthened, and many factors arising from the social transformation have a great impact on the operational risk management. The operational risk occupies more and more positions in all risk types, and the proportion in all risks is larger than the international average level. Therefore, how to effectively control the operational risk has become a problem that the commercial banks of our country must consider, and also become an important subject in the financial practice. The operational risk management has become more and more important in the financial practice. In recent years, the cases caused by operational risk have occurred frequently and have great social impact, which poses a severe challenge to the operational risk management of banks and other financial institutions. However, compared with market risk, credit risk and liquidity risk, the understanding, understanding and management of operational risk in Chinese commercial banks, especially small and medium-sized commercial banks, need to be further improved. We must fully realize that risk management ability is the key index of the core competence of modern commercial banks, and the Basel New Capital Accord also brings operational risk into the scope of capital supervision. It means that the international financial circles pay more and more attention to the management of operational risk, and put forward a higher request to the management of operational risk. Although operational risks are common in all banks, due to the differences in scale, system, personnel and management methods, the causes of operational risks of small and medium-sized commercial banks in China have their own particularities compared with those of large state-owned commercial banks. This paper first introduces the background and significance of the operational risk management research, the current research situation at home and abroad, and then on the basis of a large number of literature review, the general theory of operational risk management is expounded, including the definition and characteristics of operational risk. Then it explains and analyzes the current situation and characteristics of the operational risk management of small and medium-sized enterprises in China, and selects the appropriate methods for the operational risk measurement of small and medium-sized commercial banks by using the relevant theory of operational risk measurement. On the basis of this, the paper makes an in-depth empirical analysis, and puts forward the countermeasures and ideas of the operational risk management of small and medium-sized commercial banks in China, including the construction of a reasonable operational risk management framework and the improvement of the internal control system of the small and medium-sized commercial banks. Strengthen internal audit supervision and external supervision.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.2

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 陳曦;招商銀行操作風(fēng)險資本計量研究[D];內(nèi)蒙古大學(xué);2013年

2 殷潔;我國商業(yè)銀行操作風(fēng)險管理研究[D];西南財經(jīng)大學(xué);2014年

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本文編號：2193722