中信銀行會計操作風險管理研究
發(fā)布時間：2018-08-17 12:26
【摘要】：在眾多的高風險行業(yè)中,銀行業(yè)是首屈一指的。為了能夠在經(jīng)營過程中實現(xiàn)其穩(wěn)健性的目標需求,防范風險自然而然的成為其內(nèi)部控制中最為重要的部分。在風險防范的各個環(huán)節(jié)中,會計操作又是銀行業(yè)務最終實現(xiàn)的基礎環(huán)節(jié)。因此,在銀行風險控制的整體架構中,會計操作風險控制的重要性顯而易見。目前,國內(nèi)外對會計操作風險的研究尚處在較為初級的階段,大多數(shù)都是針對操作風險,而非會計操作風險。在銀行會計操作風險的研究中,多數(shù)存在不貼近實際的現(xiàn)象,無法真正指導商業(yè)銀行在實際工作中切實的提升會計操作風險管理水平。為了能夠找出行之有效的改進方法和措施,本文對銀行會計操作風險進行了初步的研究。本文第一章緒論,主要闡述目前國內(nèi)外對會計操作風險研究的成果,以及本篇文章研究的目的和意義。第二章,從商業(yè)銀行會計操作風險定義、種類、共性特征及危害等方面展開論述,得出會計操作風險管理和防范重要性的結論。第三章,在對商業(yè)銀行會計操作風險共性特征分析的基礎上,以中信銀行為例展開管理現(xiàn)狀分析,包括中信銀行基本情況、管理組織結構和職能、管理措施、案例分析等內(nèi)容。第四章,通過對中信銀行管理現(xiàn)狀分析,歸納總結出目前中信在會計操作風險管理中存在的問題。第五章,針對現(xiàn)有問題,提出優(yōu)化和完善建議,包括樹立科學的操作風險觀念、推進操作風險管理組織結構再造、以形成全面系統(tǒng)的內(nèi)控制度為目標加快整合步伐、加強信息技術支持、以人為本,加強人力資源管理等。希望本文對中信銀行會計操作風險管理現(xiàn)狀進行研究后提出的優(yōu)化建議,對中信銀行,甚至其他商業(yè)銀行在會計操作風險管理方面有所幫助。同時,也希望以此為契機,引起大家對銀行會計操作風險的認識和關注,進一步促進銀行風險控制水平的全面提升。
[Abstract]:Among the many high-risk industries, the banking industry is second to none. In order to achieve its robust objective demand in the process of operation, risk prevention naturally becomes the most important part of its internal control. In each link of risk prevention, accounting operation is the basic link of the banking business. Therefore, in the overall framework of bank risk control, the importance of accounting operation risk control is obvious. At present, the research on accounting operational risk at home and abroad is still in the primary stage, most of which are aimed at operational risk, not accounting operational risk. In the study of bank accounting operational risk, most of them are not close to the reality, which can not really guide commercial banks to improve the level of accounting operational risk management in practical work. In order to find out the effective improvement methods and measures, this paper has carried on the preliminary research to the bank accounting operation risk. The first chapter of this paper is introduction, which mainly describes the research results of accounting operational risk at home and abroad, as well as the purpose and significance of this article. The second chapter, from the commercial bank accounting operation risk definition, the category, the common characteristic and the harm and so on aspect carries on the elaboration, obtains the accounting operation risk management and the guard significance conclusion. The third chapter, on the basis of the analysis of the common characteristics of the accounting risks of commercial banks, take CITIC Bank as an example to analyze the current situation of management, including the basic situation of CITIC Bank, management structure and functions, management measures, case study and so on. The fourth chapter, through the analysis of the current situation of CITIC Bank management, summarizes the existing problems of CITIC in accounting operation risk management. The fifth chapter, aiming at the existing problems, puts forward some suggestions, including setting up a scientific concept of operational risk, promoting the re-engineering of the organizational structure of operational risk management, and accelerating the pace of integration with the goal of forming a comprehensive and systematic internal control system. Strengthen information technology support, people-oriented, strengthen human resources management and so on. It is hoped that this paper will be helpful to CITIC Bank and even other commercial banks in accounting operation risk management after studying the present situation of CITIC Bank's accounting operational risk management. At the same time, we hope to take this as an opportunity to arouse people's understanding and concern about the operational risks of bank accounting, and further promote the overall improvement of the level of bank risk control.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.2
[Abstract]:Among the many high-risk industries, the banking industry is second to none. In order to achieve its robust objective demand in the process of operation, risk prevention naturally becomes the most important part of its internal control. In each link of risk prevention, accounting operation is the basic link of the banking business. Therefore, in the overall framework of bank risk control, the importance of accounting operation risk control is obvious. At present, the research on accounting operational risk at home and abroad is still in the primary stage, most of which are aimed at operational risk, not accounting operational risk. In the study of bank accounting operational risk, most of them are not close to the reality, which can not really guide commercial banks to improve the level of accounting operational risk management in practical work. In order to find out the effective improvement methods and measures, this paper has carried on the preliminary research to the bank accounting operation risk. The first chapter of this paper is introduction, which mainly describes the research results of accounting operational risk at home and abroad, as well as the purpose and significance of this article. The second chapter, from the commercial bank accounting operation risk definition, the category, the common characteristic and the harm and so on aspect carries on the elaboration, obtains the accounting operation risk management and the guard significance conclusion. The third chapter, on the basis of the analysis of the common characteristics of the accounting risks of commercial banks, take CITIC Bank as an example to analyze the current situation of management, including the basic situation of CITIC Bank, management structure and functions, management measures, case study and so on. The fourth chapter, through the analysis of the current situation of CITIC Bank management, summarizes the existing problems of CITIC in accounting operation risk management. The fifth chapter, aiming at the existing problems, puts forward some suggestions, including setting up a scientific concept of operational risk, promoting the re-engineering of the organizational structure of operational risk management, and accelerating the pace of integration with the goal of forming a comprehensive and systematic internal control system. Strengthen information technology support, people-oriented, strengthen human resources management and so on. It is hoped that this paper will be helpful to CITIC Bank and even other commercial banks in accounting operation risk management after studying the present situation of CITIC Bank's accounting operational risk management. At the same time, we hope to take this as an opportunity to arouse people's understanding and concern about the operational risks of bank accounting, and further promote the overall improvement of the level of bank risk control.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.2
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