本文選題：操作風險　切入點：內(nèi)部控制　出處：《山東農(nóng)業(yè)大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著全球經(jīng)濟一體化的不斷深入,銀行業(yè)取得了長足的發(fā)展,混業(yè)化、巨型化、表外化也逐漸成為銀行業(yè)大的發(fā)展趨勢,隨之而來的則是銀行業(yè)經(jīng)營環(huán)境的日趨復雜,各個商業(yè)銀行所要面臨的操作風險更是波云詭譎。近年來頻發(fā)的操作風險案例也在警示著銀行業(yè)和監(jiān)管當局,對銀行操作風險要引起足夠的重視,必須把操作風險防范放在一個更加重要的位置。中國農(nóng)業(yè)銀行雖然是我國“五大行”之一,但其防范操作風險的能力還有很大潛力可挖,2012年農(nóng)行江蘇徐州分行攜款潛逃案、2016年農(nóng)行北京分行39億元票據(jù)案等等都是很好的例證。分析探索新的經(jīng)濟形勢下農(nóng)行操作風險管理策略,有助于提升其操作風險防控能力和管理水平,對農(nóng)行整體經(jīng)營管理能力的提升也具有重要意義。本文分為五個部分,第一部分,主要介紹了本文的選題目的、選題意義,以及國內(nèi)外對于內(nèi)部控制和操作風險內(nèi)部控制的研究情況。第二部分,主要是對內(nèi)部控制和操作風險等相關理論的介紹,主要涵蓋了內(nèi)部控制理論分析、操作風險理論分析以及操作風險與內(nèi)部控制關系分析這三個方面,并通過分析得出完善的內(nèi)部控制是操作風險管理的主要手段。第三部分,以“中國農(nóng)業(yè)銀行39億元票據(jù)案”為切入點,詳細介紹了中國農(nóng)業(yè)銀行及其北京分行,以及39億元票據(jù)案發(fā)生的具體過程,并據(jù)此分析中國農(nóng)業(yè)銀行在防范操作風險內(nèi)部控制方面存在的不足之處。第四部分,主要介紹了國外幾種典型的商業(yè)銀行操作風險管理與內(nèi)部控制模式,并希望通過分析這幾種典型的商業(yè)銀行基于內(nèi)部控制的操作風險管理模式,找到中國農(nóng)業(yè)銀行在完善操作風險內(nèi)部控制方面值得借鑒的經(jīng)驗。第五部分,這部分主要是在前面章節(jié)分析的基礎上,針對性地提出完善中國農(nóng)業(yè)銀行操作風險內(nèi)部控制的對策建議。本文以中國農(nóng)業(yè)銀行北京分行39億元票據(jù)案為切入點,對農(nóng)業(yè)銀行操作風險管理中存在的問題進行了研究,希望從完善農(nóng)行內(nèi)部控制的角度找到防范操作風險的對策建議,并期望這些對策建議對中國農(nóng)業(yè)銀行操作風險管理水平的提升有一定的幫助作用。
[Abstract]:With the deepening of the global economic integration, the banking industry has made great progress, mixed operation, giant, appearance externalization has gradually become the trend of the banking industry, followed by the banking business environment is becoming more and more complex. The operational risks faced by various commercial banks are even more treacherous. The frequent cases of operational risks in recent years have also warned the banking sector and the regulatory authorities that adequate attention should be paid to the operational risks of banks. We must put operational risk prevention in a more important position. Although the Agricultural Bank of China is one of the "five big banks" in China, However, its ability to guard against operational risks has great potential to be excavated. The case of ABC Jiangsu Xuzhou Branch absconding with funds on 2012 and the 3.9 billion Yuan bill case of Agricultural Bank Beijing Branch on 2016 are all good examples. The analysis and exploration of agriculture under the new economic situation are very good examples. Row operational risk management strategy, This paper is divided into five parts. The first part mainly introduces the purpose and significance of the topic selection. As well as the domestic and foreign internal control and operational risk internal control research situation. The second part, mainly introduces the internal control and operation risk and other related theories, mainly covers the internal control theory analysis, Operational risk theory analysis and operational risk and internal control analysis of these three aspects, and through the analysis of the perfect internal control is the main means of operational risk management. Taking the "Agricultural Bank of China 3.9 billion Yuan Bill case" as the starting point, the paper introduces in detail the Agricultural Bank of China and its Beijing Branch, as well as the concrete process of the 3.9 billion Yuan bill case. Based on the analysis of the shortcomings of the Agricultural Bank of China in preventing the internal control of operational risk, part 4th mainly introduces several typical foreign commercial bank operational risk management and internal control mode. Through the analysis of these typical operational risk management models of commercial banks based on internal control, we hope to find out the experience of Agricultural Bank of China in perfecting the internal control of operational risk. 5th, This part is mainly based on the analysis of the previous chapters, and puts forward countermeasures and suggestions to improve the internal control of the operational risk of the Agricultural Bank of China. This paper takes the 3.9 billion Yuan bill case of the Agricultural Bank of China Beijing Branch as the starting point. This paper studies the problems existing in the operation risk management of the Agricultural Bank of China, and hopes to find out the countermeasures and suggestions to prevent the operational risks from the angle of perfecting the internal control of the Agricultural Bank of China. It is expected that these countermeasures and suggestions will help the Agricultural Bank of China to improve its operational risk management level.
【學位授予單位】：山東農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.2;F830.42

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