寧夏銀行會計操作風險管理研究
發(fā)布時間：2018-08-27 18:42
【摘要】：在現(xiàn)代經濟體系中,商業(yè)銀行對國家經濟和金融的安全穩(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,已經將操作風險與信用風險、國家和轉移風險、市場風險、利率風險、流動性風險、法律風險、聲譽風險列為銀行業(yè)面臨的八大風險之一,但是,長期以來,銀行業(yè)界和理論界僅對信用風險和市場風險的管理和研究給予了足夠的重視,而忽視了對操作風險的管理和研究。 本文通過文獻研究法、規(guī)范分析法和定性分析法,從銀行會計操作風險的內涵、分類及特點三個方面進行闡述,歸納總結了我國商業(yè)銀行會計操作風險的現(xiàn)狀,分析了會計操作風險形成的主要原因,進而引出寧夏銀行目前關于會計操作風險管理的組織架構、相關制度和管理的現(xiàn)狀,主要從風險管理架構、管理層、監(jiān)督檢查、外部環(huán)境、基層人員、跨區(qū)域經營等方面指出寧夏銀行會計操作風險管理中存在的現(xiàn)實問題,對寧夏銀行會計操作風險的管理和控制提出了一些理論上的對策：第一,更新風險管理系統(tǒng)的組織結構,提高重視,把好基層會計隊伍建設關,協(xié)調風險防范和業(yè)務拓展之間的關系；第二,加強內部信息的交流,建立強有力的報告制度；嚴格內部控制制度,完善會計檢查規(guī)章,改進檢查方法,嚴肅檢查結果；第三,與時俱進,改進業(yè)務流程,加快會計操作風險控制系統(tǒng)建設,減少會計操作的風險點；第四,突出對高風險點的監(jiān)控管理,把風險管理的重點放在支行,使會計人員操作風險的防范意識不斷加強；第五,明確崗位職責,硬性落實風險責任追究制度。 本文寫作的目的在于：揭示寧夏銀行會計操作風險管理水平,與國內同行業(yè)進行比較,客觀評價自身的風險狀況；揭示寧夏銀行會計操作風險管理中存在的主要問題并分析導致這些問題的原因,有助于完善管理機制,加強事前防范和事后的有效管理；提出相應的對策,降低風險發(fā)生的概率,提高會計管理水平,增強風險防范能力,對操作風險較高的環(huán)節(jié)進行重點監(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.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.33
本文編號：2208113
[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.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.33
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，本文編號：2208113
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