【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(xiǎn)也越來越多,越來越復(fù)雜。其中,操作風(fēng)險(xiǎn)已成為所有銀行面臨風(fēng)險(xiǎn)類型的主要風(fēng)險(xiǎn),是金融行業(yè)和體系中一個(gè)存在巨大隱患的威脅,由操作風(fēng)險(xiǎn)引發(fā)的案件也頻頻發(fā)生,社會(huì)影響較大。而我國(guó)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(qiáng),由于社會(huì)轉(zhuǎn)型而產(chǎn)生的諸多因素,較大的影響著操作風(fēng)險(xiǎn)管理,使操作風(fēng)險(xiǎn)在所有風(fēng)險(xiǎn)類型中占據(jù)的位置越來越大,在所有風(fēng)險(xiǎn)的占比要大于國(guó)際同業(yè)的平均水平。因此,如何有效的控制操作風(fēng)險(xiǎn)已成為我國(guó)商業(yè)銀行必須思考的一個(gè)問題,也成為了金融實(shí)踐中的一個(gè)重要課題,操作風(fēng)險(xiǎn)管理問題在金融實(shí)踐中的地位越來越重要。 近年來,有關(guān)操作風(fēng)險(xiǎn)引發(fā)的案件也是頻頻發(fā)生,有著較大的社會(huì)影響,這對(duì)銀行等金融機(jī)構(gòu)的操作風(fēng)險(xiǎn)管理提出了嚴(yán)峻的挑戰(zhàn)。但是與市場(chǎng)風(fēng)險(xiǎn)、信用風(fēng)險(xiǎn)、流動(dòng)性風(fēng)險(xiǎn)相比,我國(guó)商業(yè)銀行,尤其是中小商業(yè)銀行對(duì)操作風(fēng)險(xiǎn)的理解、認(rèn)識(shí)和管理水平有待進(jìn)一步提高,我們必須充分意識(shí)到風(fēng)險(xiǎn)管理能力是現(xiàn)代商業(yè)銀行核心競(jìng)爭(zhēng)力的關(guān)鍵指標(biāo),《巴塞爾新資本協(xié)議》也將操作風(fēng)險(xiǎn)納入資本監(jiān)管的范疇,意味著國(guó)際金融界日益注重操作風(fēng)險(xiǎn)的管理,對(duì)操作風(fēng)險(xiǎn)的管理提出了更新更高的要求。雖然操作風(fēng)險(xiǎn)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(guó)中小商業(yè)銀行與大型國(guó)有商業(yè)銀行相比,其操作風(fēng)險(xiǎn)的成因有其特殊性。 本文首先介紹了操作風(fēng)險(xiǎn)管理研究的背景和意義,國(guó)內(nèi)外研究現(xiàn)狀,然后再大量文獻(xiàn)查閱的基礎(chǔ)上,對(duì)操作風(fēng)險(xiǎn)管理的一般理論進(jìn)行闡述,包括操作風(fēng)險(xiǎn)的定義和特征。然后對(duì)我國(guó)中小企業(yè)操作風(fēng)險(xiǎn)管理的現(xiàn)狀、特征進(jìn)行說明分析,并利用操作風(fēng)險(xiǎn)度量相關(guān)理論,選擇適合我國(guó)中小商業(yè)銀行操作風(fēng)險(xiǎn)度量的方法,在此基礎(chǔ)上進(jìn)行深入的實(shí)證分析,并提出我國(guó)中小商業(yè)銀行操作風(fēng)險(xiǎn)管理的對(duì)策和思路,包括構(gòu)建合理的操作風(fēng)險(xiǎn)管理框架、完善中小商業(yè)銀行內(nèi)控制度、加強(qiáng)內(nèi)部審計(jì)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(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.2

【引證文獻(xiàn)】

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(xiǎn)資本計(jì)量研究[D];內(nèi)蒙古大學(xué);2013年

2 殷潔;我國(guó)商業(yè)銀行操作風(fēng)險(xiǎn)管理研究[D];西南財(cái)經(jīng)大學(xué);2014年

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本文編號(hào)：2193722