【摘要】：在現(xiàn)代經(jīng)濟體系中,商業(yè)銀行對國家經(jīng)濟和金融的安全穩(wěn)定起著非常重要的作用。1997年9月,在巴塞爾銀行監(jiān)督管理委員會公布的《有效銀行監(jiān)管的核心原則》中,已經(jīng)將操作風(fēng)險與信用風(fēng)險、國家和轉(zhuǎn)移風(fēng)險、市場風(fēng)險、利率風(fēng)險、流動性風(fēng)險、法律風(fēng)險、聲譽風(fēng)險列為銀行業(yè)面臨的八大風(fēng)險之一,但是,長期以來,銀行業(yè)界和理論界僅對信用風(fēng)險和市場風(fēng)險的管理和研究給予了足夠的重視,而忽視了對操作風(fēng)險的管理和研究。 本文通過文獻(xiàn)研究法、規(guī)范分析法和定性分析法,從銀行會計操作風(fēng)險的內(nèi)涵、分類及特點三個方面進(jìn)行闡述,歸納總結(jié)了我國商業(yè)銀行會計操作風(fēng)險的現(xiàn)狀,分析了會計操作風(fēng)險形成的主要原因,進(jìn)而引出寧夏銀行目前關(guān)于會計操作風(fēng)險管理的組織架構(gòu)、相關(guān)制度和管理的現(xiàn)狀,主要從風(fēng)險管理架構(gòu)、管理層、監(jiān)督檢查、外部環(huán)境、基層人員、跨區(qū)域經(jīng)營等方面指出寧夏銀行會計操作風(fēng)險管理中存在的現(xiàn)實問題,對寧夏銀行會計操作風(fēng)險的管理和控制提出了一些理論上的對策：第一,更新風(fēng)險管理系統(tǒng)的組織結(jié)構(gòu),提高重視,把好基層會計隊伍建設(shè)關(guān),協(xié)調(diào)風(fēng)險防范和業(yè)務(wù)拓展之間的關(guān)系；第二,加強內(nèi)部信息的交流,建立強有力的報告制度；嚴(yán)格內(nèi)部控制制度,完善會計檢查規(guī)章,改進(jìn)檢查方法,嚴(yán)肅檢查結(jié)果；第三,與時俱進(jìn),改進(jìn)業(yè)務(wù)流程,加快會計操作風(fēng)險控制系統(tǒng)建設(shè),減少會計操作的風(fēng)險點；第四,突出對高風(fēng)險點的監(jiān)控管理,把風(fēng)險管理的重點放在支行,使會計人員操作風(fēng)險的防范意識不斷加強；第五,明確崗位職責(zé),硬性落實風(fēng)險責(zé)任追究制度。 本文寫作的目的在于：揭示寧夏銀行會計操作風(fēng)險管理水平,與國內(nèi)同行業(yè)進(jìn)行比較,客觀評價自身的風(fēng)險狀況；揭示寧夏銀行會計操作風(fēng)險管理中存在的主要問題并分析導(dǎo)致這些問題的原因,有助于完善管理機制,加強事前防范和事后的有效管理；提出相應(yīng)的對策,降低風(fēng)險發(fā)生的概率,提高會計管理水平,增強風(fēng)險防范能力,對操作風(fēng)險較高的環(huán)節(jié)進(jìn)行重點監(jiān)管,減少可能帶來的損失,對寧夏銀行的會計建設(shè)提出更好的提示。
[Abstract]:In the modern economic system, commercial banks play a very important role in the security and stability of national economy and finance. In September 1997, in the Core principles of effective Banking Supervision published by the Basel Committee of Banking Supervision and Management, Operational risk and credit risk, state and transfer risk, market risk, interest rate risk, liquidity risk, legal risk, reputation risk have been listed as one of the eight major risks faced by the banking industry. However, for a long time, The management and research of credit risk and market risk have only been paid enough attention to by the banking and theoretical circles, but the management and research of operational risk have been neglected. Through literature research, normative analysis and qualitative analysis, this paper expounds the connotation, classification and characteristics of bank accounting operational risk, and summarizes the present situation of commercial bank accounting operational risk in China. This paper analyzes the main reasons for the formation of accounting operational risk, and then leads to the present organizational structure, related system and present situation of accounting operational risk management of Ningxia Bank, mainly from the risk management structure, management, supervision and inspection. The external environment, grass-roots personnel, cross-regional management and other aspects point out the practical problems in the management of accounting operational risk of Ningxia Bank, and put forward some theoretical countermeasures for the management and control of the risk of accounting operation in Ningxia Bank: first, To update the organizational structure of the risk management system, to pay more attention to the construction of the accounting team at the grass-roots level, to coordinate the relationship between risk prevention and business expansion, to strengthen the exchange of internal information and to establish a strong reporting system; Strict internal control system, perfect accounting inspection rules, improve inspection methods, and serious inspection results; third, keep pace with the times, improve business processes, speed up the construction of accounting operation risk control system, and reduce the risks of accounting operations; fourth, Highlight the monitoring and management of high risk points, put the emphasis of risk management on the sub-branch, so that accounting staff keep on guard against risks; fifthly, make clear the post responsibility, and implement the risk responsibility investigation system rigidly. The purpose of this paper is to reveal the level of risk management of accounting operation in Ningxia Bank, compare it with the same industry in China, and objectively evaluate its own risk situation; It is helpful to perfect the management mechanism, to strengthen the effective management in advance and afterwards, to put forward the corresponding countermeasures, to reveal the main problems existing in the accounting operation risk management of Ningxia Bank and to analyze the causes of these problems. It can reduce the probability of risk, improve the level of accounting management, strengthen the ability of risk prevention, supervise the link with higher operational risk, reduce the possible loss, and give a better hint to the accounting construction of Ningxia Bank.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 阿里·薩馬德汗;阿明·萊茵貝;斯特凡·勤布萊韋克;張曉樸;羅迅;;操作風(fēng)險管理的一些基本問題[J];銀行家;2006年06期

2 鐘偉,王元;略論新巴塞爾協(xié)議的操作風(fēng)險管理框架[J];國際金融研究;2004年04期

3 陳思;賈天兵;紀(jì)乃方;;商業(yè)銀行操作風(fēng)險的測度與防范[J];國際金融研究;2005年12期

4 葛兆強;操作風(fēng)險、內(nèi)控機制與金融制度創(chuàng)新[J];河南金融管理干部學(xué)院學(xué)報;2005年03期

5 巴曙松;巴塞爾新資本協(xié)議框架下的操作風(fēng)險衡量與資本金約束[J];經(jīng)濟理論與經(jīng)濟管理;2003年02期

6 李開秀;魏燦秋;;商業(yè)銀行操作風(fēng)險管理問題研究[J];經(jīng)濟論壇;2006年17期

7 沈沛龍,任若恩;新的資本充足率框架與我國商業(yè)銀行風(fēng)險管理[J];金融研究;2001年02期

8 王振峰;沈沛龍;胡琳娜;;我國商業(yè)銀行操作風(fēng)險管理框架的建立和完善研究[J];科技情報開發(fā)與經(jīng)濟;2007年10期

9 樊欣,楊曉光;我國銀行業(yè)操作風(fēng)險的蒙特卡羅模擬估計[J];系統(tǒng)工程理論與實踐;2005年05期

10 田玲;蔡秋杰;;中國商業(yè)銀行操作風(fēng)險度量模型的選擇與應(yīng)用[J];中國軟科學(xué);2003年08期

，

本文編號：2208113