發(fā)布時(shí)間：2018-10-09 17:52

【摘要】：近年來(lái),國(guó)際和國(guó)內(nèi)金融領(lǐng)域操作風(fēng)險(xiǎn)事件頻發(fā),給商業(yè)銀行資產(chǎn)、聲譽(yù)上帶來(lái)了嚴(yán)重的損失。究其原因,內(nèi)部控制存在問(wèn)題是主要根源。尤其對(duì)于我國(guó)商業(yè)銀行來(lái)說(shuō),內(nèi)部控制管理薄弱,由于內(nèi)控失效而引發(fā)的操作風(fēng)險(xiǎn)事件時(shí)有發(fā)生,夯實(shí)內(nèi)部控制、加強(qiáng)操作風(fēng)險(xiǎn)管理已是當(dāng)務(wù)之急。本文對(duì)操作風(fēng)險(xiǎn)與內(nèi)部控制進(jìn)行深入探討,從理論和實(shí)踐角度研究二者的內(nèi)在聯(lián)系和影響機(jī)制,并提出具有針對(duì)性的建議,對(duì)商業(yè)銀行完善內(nèi)部控制體系、提高操作風(fēng)險(xiǎn)管理水平具有重要意義。本文首先回顧和梳理了國(guó)內(nèi)外學(xué)者關(guān)于商業(yè)銀行操作風(fēng)險(xiǎn)及內(nèi)部控制的研究成果,發(fā)現(xiàn)對(duì)二者關(guān)系的研究相對(duì)匱乏,且現(xiàn)有研究存在理論研究視角單一、缺少定量研究的不足�；诖�,本文首先從理論角度對(duì)操作風(fēng)險(xiǎn)與內(nèi)部控制關(guān)系進(jìn)行深入剖析,從發(fā)展歷程、操作風(fēng)險(xiǎn)成因、特點(diǎn)、管理框架、管理方法等多個(gè)角度,對(duì)操作風(fēng)險(xiǎn)與內(nèi)部控制的內(nèi)在聯(lián)系進(jìn)行詳細(xì)論述。然后,運(yùn)用結(jié)構(gòu)方程模型(SEM)進(jìn)行定量研究,通過(guò)設(shè)定潛變量、觀測(cè)指標(biāo)、潛變量間關(guān)系,建立操作風(fēng)險(xiǎn)與內(nèi)部控制結(jié)構(gòu)方程模型。最后,通過(guò)問(wèn)卷調(diào)查收集樣本數(shù)據(jù),使用LISREL軟件進(jìn)行模型擬合、修正,最終得到潛變量間的路徑系數(shù)、各個(gè)研究假設(shè)的驗(yàn)證結(jié)果。研究發(fā)現(xiàn),商業(yè)銀行操作風(fēng)險(xiǎn)與內(nèi)部控制之間有著密切聯(lián)系:1)從發(fā)展歷程來(lái)看,內(nèi)部控制與操作風(fēng)險(xiǎn)的發(fā)展具有趨同性,二者均是全面風(fēng)險(xiǎn)管理的一部分;2)從操作風(fēng)險(xiǎn)成因來(lái)看,內(nèi)部控制存在問(wèn)題是引發(fā)操作風(fēng)險(xiǎn)的主要根源;3)從操作風(fēng)險(xiǎn)特征來(lái)看,內(nèi)部控制與操作風(fēng)險(xiǎn)的特征相適應(yīng);4)從管理方法來(lái)看,內(nèi)部控制是操作風(fēng)險(xiǎn)的基礎(chǔ);5)從管理框架來(lái)看,內(nèi)部控制要素與操作風(fēng)險(xiǎn)框架具有較強(qiáng)對(duì)應(yīng)關(guān)系�？傊�,內(nèi)部控制可以從源頭上防范操作風(fēng)險(xiǎn),是操作風(fēng)險(xiǎn)控制的有效措施。實(shí)證分析也表明,內(nèi)控環(huán)境、內(nèi)控行為、內(nèi)部監(jiān)督對(duì)操作風(fēng)險(xiǎn)效果具有正向促進(jìn)作用,內(nèi)控環(huán)境、內(nèi)控行為直接影響操作風(fēng)險(xiǎn)環(huán)境,內(nèi)控行為、內(nèi)部監(jiān)督直接影響操作風(fēng)險(xiǎn)績(jī)效。商業(yè)銀行應(yīng)提高對(duì)內(nèi)部控制的重視程度,通過(guò)加強(qiáng)內(nèi)控環(huán)境建設(shè)、強(qiáng)化內(nèi)控行為實(shí)施、落實(shí)內(nèi)部監(jiān)督與改進(jìn),來(lái)提升操作風(fēng)險(xiǎn)管理水平。
[Abstract]:In recent years, international and domestic financial operation risk events occur frequently, which brings serious losses to the assets and reputation of commercial banks. The main cause is the problem of internal control. Especially for the commercial banks in China, the internal control management is weak, the operational risk events caused by the failure of internal control occur from time to time. It is urgent to consolidate the internal control and strengthen the operational risk management. This paper makes a deep discussion on operational risk and internal control, studies their internal relationship and influence mechanism from the angle of theory and practice, and puts forward some pertinent suggestions to perfect the internal control system for commercial banks. It is of great significance to improve the level of operational risk management. This paper first reviews and combs the domestic and foreign scholars' research results on the operational risk and internal control of commercial banks, and finds that the research on the relationship between the two is relatively scarce, and the existing research has a single theoretical perspective and a lack of quantitative research. Based on this, this paper analyzes the relationship between operational risk and internal control from a theoretical point of view, from the development process, operational risk causes, characteristics, management framework, management methods and other perspectives, The internal relationship between operational risk and internal control is discussed in detail. Then, the structural equation model (SEM) is used to quantitatively study, and the operational risk and internal control structural equation model are established by setting up the latent variable, observation index and the relation between latent variable and latent variable. Finally, the sample data were collected by questionnaire, and the model was fitted with LISREL software. Finally, the path coefficient between latent variables and the validation results of each research hypothesis were obtained. It is found that there is a close relationship between operational risk and internal control in commercial banks. (1) from the perspective of the development of internal control and operational risk, the development of internal control and operational risk is similar. Both of them are part of total risk management. 2) from the point of view of the causes of operational risk, internal control problems are the main source of operational risk. 3) from the point of view of operational risk characteristics, Internal control is the basis of operational risk from the perspective of management methods. 5) from the perspective of management framework, internal control elements and operational risk framework have a strong corresponding relationship between the internal control elements and the operational risk framework. 5) from the perspective of the management framework, the internal control elements have a strong corresponding relationship with the operational risk framework. In short, internal control can prevent operational risk from the source, is an effective measure of operational risk control. The empirical analysis also shows that the internal control environment, internal control behavior and internal supervision have a positive effect on the effect of operational risk, internal control environment, internal control behavior directly affect the operational risk environment, internal control behavior, Internal supervision directly affects the performance of operational risk. Commercial banks should pay more attention to internal control and enhance the level of operational risk management by strengthening the construction of internal control environment strengthening the implementation of internal control behavior and implementing internal supervision and improvement.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33
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本文編號(hào)：2260228