【摘要】：內(nèi)部控制是商業(yè)銀行以及其他組織正常運(yùn)行的制度基礎(chǔ)，也是商業(yè)銀行持續(xù)健康發(fā)展的重要保證。當(dāng)前，國(guó)有商業(yè)銀行完成股改上市后面臨的操作風(fēng)險(xiǎn)中，柜面業(yè)務(wù)操作風(fēng)險(xiǎn)是非常重要的方面。在商業(yè)銀行發(fā)生的經(jīng)濟(jì)案件中，大多數(shù)都涉及到柜面業(yè)務(wù)。柜面業(yè)務(wù)操作風(fēng)險(xiǎn)控制得不好，就可能帶來(lái)很嚴(yán)重的損失，給銀行帶來(lái)非常大的負(fù)面影響。 研究柜面業(yè)務(wù)操作風(fēng)險(xiǎn)應(yīng)從兩個(gè)方面加以考慮：首先通過(guò)把柜面業(yè)務(wù)操作風(fēng)險(xiǎn)從整個(gè)操作風(fēng)險(xiǎn)中細(xì)分出來(lái)，有利于區(qū)分柜面業(yè)務(wù)操作風(fēng)險(xiǎn)在全行各項(xiàng)操作風(fēng)險(xiǎn)中的權(quán)重，分清主次矛盾，便于集中力量加以研究，以采取更加有效的措施加以控制。其次是研究柜面業(yè)務(wù)操作風(fēng)險(xiǎn)有利于直接有效地分析導(dǎo)致柜面業(yè)務(wù)發(fā)生經(jīng)濟(jì)案件或風(fēng)險(xiǎn)點(diǎn)的原因，以解決柜面業(yè)務(wù)發(fā)生較多經(jīng)濟(jì)案件的問(wèn)題。 柜面業(yè)務(wù)操作風(fēng)險(xiǎn)的風(fēng)險(xiǎn)因素大部分來(lái)自銀行的業(yè)務(wù)操作,屬于銀行控制范圍內(nèi)的內(nèi)生的風(fēng)險(xiǎn)。單個(gè)柜面業(yè)務(wù)操作風(fēng)險(xiǎn)因素和操作損失之間沒(méi)有明確的、可以界定的數(shù)量關(guān)系。從覆蓋范圍看,操作風(fēng)險(xiǎn)管理幾乎包含了銀行管理的各個(gè)方面不同的風(fēng)險(xiǎn)，既包括發(fā)生頻率較高、損失相對(duì)較小的日常業(yè)務(wù)操作流程處理上的小紕漏，也包括發(fā)生在頻率較低，但一旦發(fā)生就會(huì)給銀行帶來(lái)極大損失的大事故。從而使得試圖用一種控制方法來(lái)涵蓋柜面業(yè)務(wù)操作風(fēng)險(xiǎn)的所有領(lǐng)域是不可能的。 目前，建行GX支行柜面業(yè)務(wù)操作風(fēng)險(xiǎn)內(nèi)部控制體系中，，還存在著很多不完善的地方，存在著很多漏洞和風(fēng)險(xiǎn)，迫切需要對(duì)現(xiàn)有的內(nèi)控流程和措施進(jìn)行修訂、補(bǔ)充和完善。本文針對(duì)這一現(xiàn)實(shí)，以內(nèi)部控制理論為基礎(chǔ)，按照提出問(wèn)題、分析問(wèn)題、解決問(wèn)題為思路，同時(shí)以GX支行各業(yè)務(wù)經(jīng)辦崗位和業(yè)務(wù)操作部位為研究對(duì)象，結(jié)合建設(shè)銀行內(nèi)部控制、風(fēng)險(xiǎn)防范體系文件，對(duì)各個(gè)經(jīng)辦崗位及各業(yè)務(wù)經(jīng)辦流程進(jìn)行分析、篩選，找出關(guān)鍵風(fēng)險(xiǎn)點(diǎn)，歸納出GX支行柜面操作風(fēng)險(xiǎn)內(nèi)部控制的缺陷，提出改進(jìn)GX支行柜面操作風(fēng)險(xiǎn)內(nèi)部控制體系的措施和對(duì)策，從而強(qiáng)化柜面操作風(fēng)險(xiǎn)的內(nèi)部控制體系，提高支行的風(fēng)險(xiǎn)管控水平。 本文分為四個(gè)部分，首先對(duì)本文的選題背景和意義進(jìn)行闡述，對(duì)當(dāng)前銀行業(yè)柜面業(yè)務(wù)操作風(fēng)險(xiǎn)對(duì)銀行業(yè)的影響進(jìn)行了簡(jiǎn)要介紹。接著介紹了建行GX支行的發(fā)展歷史和概況，包括GX支行的業(yè)務(wù)種類和柜面操作風(fēng)險(xiǎn)內(nèi)部控制現(xiàn)狀。然后，以內(nèi)部控制五個(gè)構(gòu)成要素為切入點(diǎn)，從內(nèi)部控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通、內(nèi)部監(jiān)督等五個(gè)方面對(duì)建行GX支行柜面操作部位存在的風(fēng)險(xiǎn)進(jìn)行了分析。在此基礎(chǔ)之上，針對(duì)建行GX支行柜面業(yè)務(wù)操作風(fēng)險(xiǎn)內(nèi)部控制中存在的問(wèn)題的改善措施詳細(xì)進(jìn)行的闡述。 希望本文對(duì)商業(yè)銀行柜面業(yè)務(wù)操作風(fēng)險(xiǎn)的內(nèi)部控制體系建設(shè)能夠提供一定的幫助，也期待于在實(shí)踐中的進(jìn)一步完善。
[Abstract]:Internal control is the institutional basis for the normal operation of commercial banks and other organizations, and it is also an important guarantee for the sustained and healthy development of commercial banks. At present, among the operational risks faced by state-owned commercial banks after the completion of stock listing, the operational risk of counter business is very important. In the economic cases of commercial banks, most of them involve counter business. If the operational risk of counter business is not well controlled, it may bring very serious losses and bring great negative effects to banks. The study on the operational risk of container business should be considered from two aspects: firstly, by subdividing the operational risk of container business from the whole operational risk, it is advantageous to distinguish the weight of the operational risk of container business in the whole bank. Distinguish the main and secondary contradictions, so as to focus on the study to take more effective measures to control. Secondly, the study of the operational risk of counter business is conducive to the direct and effective analysis of the causes leading to the occurrence of economic cases or risk points in the counter business, in order to solve the problem of more economic cases occurring in the counter business. Most of the risk factors of counter operation risk come from bank operation, which belong to the endogenous risk of bank control. There is no clear quantitative relationship between operational risk factors and operational losses of a single counter business. In terms of coverage, operational risk management (ORM) includes almost all aspects of bank management, including small flaws in the handling of daily business processes with high frequency and relatively small losses, and low frequency, But if it happens, it will bring great losses to the bank. This makes it impossible to attempt to use a control method to cover all areas of operational risk for cabinet operations. At present, there are still many imperfections, many loopholes and risks in the internal control system of operational risk of GX branch of CCB. It is urgent to revise the existing internal control process and measures to supplement and perfect them. In view of this reality, based on the theory of internal control, according to putting forward problems, analyzing problems and solving problems as the train of thought, this paper takes GX branch as the research object, and combines with the internal control of China Construction Bank. Risk prevention system documents, the analysis of the various operational posts and business processes, screening, to find out the key risk points, summed up the GX branch counter operational risk internal control defects, This paper puts forward the measures and countermeasures to improve the internal control system of the counter side operation risk of the GX branch, so as to strengthen the internal control system of the counter side operation risk and improve the risk control level of the branch. This paper is divided into four parts. Firstly, the background and significance of this paper are expounded, and the impact of the operational risk of banking counter business on the banking industry is briefly introduced. Then it introduces the development history and general situation of GX branch of CCB, including the business types of GX branch and the status of internal control of counter operational risk. Then, the paper analyzes the risk of the GX branch of CCB from the five aspects of internal control environment, risk assessment, control activities, information and communication, internal supervision and so on. On this basis, the improvement measures for the internal control of the operational risk of the GX branch of CCB are described in detail. I hope this paper can provide some help to the construction of the internal control system of the operational risk of the counter business of commercial banks, and also expect to further improve in practice.
【學(xué)位授予單位】：吉林大學(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1條

1 張宜琳;商業(yè)銀行對(duì)公柜面業(yè)務(wù)操作風(fēng)險(xiǎn)防控研究[D];西北農(nóng)林科技大學(xué);2013年

本文編號(hào)：2380171