本文關(guān)鍵詞：F商業(yè)銀行會計操作風險管理研究　出處：《吉林財經(jīng)大學》2017年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 商業(yè)銀行 會計操作風險 內(nèi)部控制 風險管理

【摘要】：在經(jīng)濟全球化快速發(fā)展和商業(yè)銀行各類業(yè)務(wù)逐步拓展的同時,中國商業(yè)銀行需要面對的各項風險也日益凸顯。近幾年來,屬于商業(yè)銀行會計操作風險這類的風險事故頻頻發(fā)生,不僅使商業(yè)銀行本身財務(wù)業(yè)績遭受損失,而且使得商業(yè)銀行所在的金融體系信譽以及整體社會形象受損,因此會計操作風險的管理逐漸引起關(guān)注。會計操作風險和市場以及信用風險有所不同,在商業(yè)銀行會計的各項操作當中,各類風險因素充滿了銀行日常經(jīng)營的全過程,體現(xiàn)在業(yè)務(wù)操作的許多方面。本文中,重點研究商業(yè)銀行日常經(jīng)營活動中會計業(yè)務(wù)導(dǎo)致的操作風險。鑒于防范和控制會計業(yè)務(wù)的操作風險不單是作為核心環(huán)節(jié)反映商業(yè)銀行的具體資本運作,更是商業(yè)銀行對各類操作風險進行治理的重中之重,因此,對會計操作風險的防范與控制的研究具有重要的理論意義與現(xiàn)實意義。本文對國內(nèi)外商業(yè)銀行會計操作風險的研究現(xiàn)狀進行綜述,借鑒其先進的經(jīng)驗,取其精華,去其糟粕。以F銀行為實際案例,從內(nèi)部控制角度切入對會計業(yè)務(wù)所導(dǎo)致的操作風險進行研究分析,結(jié)合所取得的各項資料與數(shù)據(jù),對F銀行會計操作風險所處的外部壞境、內(nèi)控制度以及管理流程進行了研究,歸納總結(jié)出在組織架構(gòu)、管理流程、賬戶管理、現(xiàn)金管理、會計內(nèi)部控制和會計監(jiān)督管理等六個方面存在的問題和種種不合規(guī)的表現(xiàn)。在此基礎(chǔ)上,提出了較為系統(tǒng)的風險防控措施,并從多個維度提出防范商業(yè)銀行會計操作風險的建議:(1)建立有效控制會計操作風險的組織結(jié)構(gòu)。優(yōu)化會計操作風險防控指標的制定程序;增強銀行會計內(nèi)部稽查與外部監(jiān)督審計;進一步建立并完善針對會計操作所導(dǎo)致的風險管理的報告與獎懲制度。(2)強化商業(yè)銀行內(nèi)部控制體系;優(yōu)化會計相關(guān)從業(yè)職員的結(jié)構(gòu),進一步提高會計相關(guān)人員的專業(yè)素質(zhì);增加人力資源儲備量,進一步加強針對員工的日常工作技能培訓(xùn);實施崗位輪崗制,落實具體操作風險責任制。(3)加強商業(yè)銀行會計操作風險檢測管理。建立監(jiān)測預(yù)警處理機制;不斷優(yōu)化柜面業(yè)務(wù)監(jiān)測系統(tǒng);提升對風險的綜合管控能力及對已發(fā)生的風險相關(guān)事項的緊急應(yīng)對能力。以期提高商業(yè)銀行會計操作風險管理的能力,有效的降低商業(yè)銀行損失,增加財務(wù)業(yè)績,保護資產(chǎn)的安全,提升商業(yè)銀行的社會形象。
[Abstract]:With the rapid development of economic globalization and the gradual expansion of commercial banks, the risks that Chinese commercial banks have to face have become increasingly prominent in recent years. The frequent occurrence of such risk accidents as accounting operational risks of commercial banks not only makes the financial performance of commercial banks suffer losses, but also damages the credibility of the financial system and the overall social image of commercial banks. Therefore, the management of accounting operational risk has gradually aroused concern. Accounting operational risk is different from market and credit risk, among the various operations of commercial bank accounting. All kinds of risk factors are full of the whole process of the bank's daily operation, which is reflected in many aspects of the business operation. This paper focuses on the operational risk caused by the accounting business in the daily operation of commercial banks. In view of the fact that preventing and controlling the operational risks of accounting business is not only a core link to reflect the specific capital operation of commercial banks. It is also the most important for commercial banks to manage all kinds of operational risks. It is of great theoretical and practical significance to study the prevention and control of accounting operational risk. This paper summarizes the current research situation of accounting operational risk in commercial banks at home and abroad, and draws lessons from its advanced experience. Take F Bank as a practical case, from the perspective of internal control to analyze the operational risks caused by accounting business, combined with the obtained information and data. The external bad situation, internal control system and management process of accounting operation risk in F bank are studied, and summarized in the organizational structure, management process, account management, cash management. On the basis of this, the author puts forward some systematic measures to prevent and control the risks in six aspects, such as accounting internal control and accounting supervision and management, and so on. And put forward the advice of preventing the commercial bank accounting operation risk from many dimensions: 1) set up the organization structure of controlling the accounting operation risk effectively, optimize the procedure of the accounting operation risk prevention and control index; Strengthen the internal audit of bank accounting and external supervision audit; Further establish and perfect the report and reward and punishment system for risk management caused by accounting operations) strengthen the internal control system of commercial banks; Optimize the structure of accounting related staff, further improve the professional quality of accounting related personnel; Increase human resources reserves and further strengthen the daily job skills training for employees; Implement the post rotation system, implement the specific operational risk responsibility system. 3) strengthen the accounting operation risk detection and management of commercial banks, and establish the monitoring and early warning mechanism; Continuous optimization of cabinet business monitoring system; To improve the ability of comprehensive risk management and emergency response to the occurrence of risks. In order to improve the ability of commercial banks to manage the risks of accounting operations, effectively reduce the losses of commercial banks. Increase financial performance, protect the security of assets, enhance the social image of commercial banks.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F830.42;F832.33

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