【摘要】：近些年以來,伴隨著金融全球化和創(chuàng)新化的發(fā)展腳步,金融業(yè)進(jìn)入了一個(gè)動(dòng)蕩的時(shí)期,銀監(jiān)會(huì)披露的相關(guān)資料顯示,操作風(fēng)險(xiǎn)損失案件中有80%以上案件都是因?yàn)椤坝姓虏谎?違規(guī)操作”造成的。這表明操作風(fēng)險(xiǎn)的防范與化解主要需要通過改善銀行內(nèi)部控制。本文通過查閱相關(guān)文獻(xiàn),以案例研究為主,從銀行業(yè)務(wù)實(shí)務(wù)的角度出發(fā),運(yùn)用柜面業(yè)務(wù)操作風(fēng)險(xiǎn)及其管理的有關(guān)理論,從內(nèi)部控制完善角度出發(fā),以建設(shè)銀行J分行的柜面業(yè)務(wù)為例,深入分析建設(shè)銀行J分行柜面業(yè)務(wù)操作風(fēng)險(xiǎn),之后從商業(yè)銀行內(nèi)部控制角度具體剖析了建設(shè)銀行J分行柜面業(yè)務(wù)存在問題的原因,同時(shí)指出了其內(nèi)部控制體系在柜面操作風(fēng)險(xiǎn)防范方面的不足,提出了針對(duì)建設(shè)銀行J分行柜面業(yè)務(wù)操作風(fēng)險(xiǎn)內(nèi)部控制改善的5項(xiàng)措施：一是加強(qiáng)內(nèi)控環(huán)境建設(shè),重點(diǎn)培育合規(guī)文化；二是量化內(nèi)部控制評(píng)價(jià),創(chuàng)新風(fēng)險(xiǎn)識(shí)別與評(píng)估手段；三是完善內(nèi)部控制措施,提高制度執(zhí)行力；四是發(fā)揮內(nèi)外部監(jiān)管對(duì)柜而操作風(fēng)險(xiǎn)防范的作用,五是提高溝通有效及時(shí)性,暢通信息報(bào)告路徑。最終形成由業(yè)務(wù)部門、風(fēng)險(xiǎn)部門和審計(jì)部門協(xié)同作用的“三道防線”,有效監(jiān)控商業(yè)銀行柜面業(yè)務(wù)操作風(fēng)險(xiǎn)的發(fā)生,減少柜面業(yè)務(wù)損失事件。為完善我國商業(yè)銀行操作風(fēng)險(xiǎn)內(nèi)部控制提供思路。 本文針對(duì)建設(shè)銀行J分行柜面業(yè)務(wù)中的匯兌業(yè)務(wù),柜面人員處理環(huán)節(jié)、授權(quán)環(huán)節(jié)以及事后監(jiān)督與監(jiān)管環(huán)節(jié),分別識(shí)別了原有業(yè)務(wù)流程的關(guān)鍵風(fēng)險(xiǎn)點(diǎn),結(jié)合關(guān)鍵點(diǎn),通過加強(qiáng)內(nèi)部流程控制,提出了具體的柜面業(yè)務(wù)流程優(yōu)化方案。另外,還對(duì)傳統(tǒng)的“三道防線”理論提出了進(jìn)一步完善的建議,認(rèn)為商業(yè)銀行應(yīng)該重構(gòu)第一、二道防線,注重將針對(duì)風(fēng)險(xiǎn)管理的職能融入其中,進(jìn)而將風(fēng)險(xiǎn)管理責(zé)任人隊(duì)伍進(jìn)一步擴(kuò)大。
[Abstract]:In recent years, with the development of financial globalization and innovation, the financial industry has entered a turbulent period. The relevant information disclosed by the CBRC shows that more than 80% of operational risk loss cases are due to "irregular rules." A violation of the operation "." This indicates that the prevention and solution of operational risks mainly need to improve the internal control of banks. In this paper, by consulting relevant literature, mainly from the case study, from the perspective of banking practice, the use of counter business operational risk and its management theory, from the perspective of internal control, Taking the container business of China Construction Bank J Branch as an example, this paper deeply analyzes the operational risk of container business in J branch of China Construction Bank, and then analyzes the causes of the problems in the container business of J branch of China Construction Bank from the angle of internal control of commercial bank. At the same time, the paper points out the deficiency of its internal control system in preventing counter operation risk, and puts forward five measures to improve the internal control of cabinet operation risk in J branch of China Construction Bank: first, strengthening the construction of internal control environment, Focus on fostering compliance culture; Second, quantitative evaluation of internal control, innovation of risk identification and evaluation means, third, improvement of internal control measures to improve the execution of the system; The fourth is to play the role of internal and external supervision to prevent the operating risks of cabinets, and the fifth is to improve the effective timeliness of communication and smooth the path of information reporting. Finally, the "three lines of defense", which are coordinated by business department, risk department and audit department, are formed, which can effectively monitor the occurrence of operational risk of commercial bank's counter business and reduce the loss of counter business. To improve the internal control of operational risks of commercial banks in China. In this paper, the key risk points of the original business process are identified and combined with the exchange business in J branch of China Construction Bank, the handling of counter personnel, the authorization link, and the supervision and supervision after the event. Through strengthening the internal process control, the paper puts forward the concrete cabinet business process optimization scheme. In addition, it also puts forward further suggestions to the traditional theory of "three lines of defense". It believes that commercial banks should reconstruct the first and second lines of defense and pay attention to integrating the functions of risk management into them. Furthermore, the team of responsible persons for risk management will be further expanded.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王海霞;;淺談銀行柜面操作風(fēng)險(xiǎn)原因及控制措施[J];山西農(nóng)經(jīng);2016年14期

相關(guān)碩士學(xué)位論文 前2條

1 王釗;MF銀行柜臺(tái)業(yè)務(wù)流程再造研究[D];天津工業(yè)大學(xué);2017年

2 葛磊;齊魯銀行柜面操作風(fēng)險(xiǎn)管理研究[D];山東大學(xué);2015年

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本文編號(hào)：2297270