發(fā)布時(shí)間：2018-01-13 13:15

  本文關(guān)鍵詞：F商業(yè)銀行會(huì)計(jì)操作風(fēng)險(xiǎn)管理研究　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 商業(yè)銀行 會(huì)計(jì)操作風(fēng)險(xiǎn) 內(nèi)部控制 風(fēng)險(xiǎn)管理

【摘要】：在經(jīng)濟(jì)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(shí),中國(guó)商業(yè)銀行需要面對(duì)的各項(xiàng)風(fēng)險(xiǎn)也日益凸顯。近幾年來(lái),屬于商業(yè)銀行會(huì)計(jì)操作風(fēng)險(xiǎn)這類的風(fēng)險(xiǎn)事故頻頻發(fā)生,不僅使商業(yè)銀行本身財(cái)務(wù)業(yè)績(jī)?cè)馐軗p失,而且使得商業(yè)銀行所在的金融體系信譽(yù)以及整體社會(huì)形象受損,因此會(huì)計(jì)操作風(fēng)險(xiǎn)的管理逐漸引起關(guān)注。會(huì)計(jì)操作風(fēng)險(xiǎn)和市場(chǎng)以及信用風(fēng)險(xiǎn)有所不同,在商業(yè)銀行會(huì)計(jì)的各項(xiàng)操作當(dāng)中,各類風(fēng)險(xiǎn)因素充滿了銀行日常經(jīng)營(yíng)的全過程,體現(xiàn)在業(yè)務(wù)操作的許多方面。本文中,重點(diǎn)研究商業(yè)銀行日常經(jīng)營(yíng)活動(dòng)中會(huì)計(jì)業(yè)務(wù)導(dǎo)致的操作風(fēng)險(xiǎn)。鑒于防范和控制會(huì)計(jì)業(yè)務(wù)的操作風(fēng)險(xiǎn)不單是作為核心環(huán)節(jié)反映商業(yè)銀行的具體資本運(yùn)作,更是商業(yè)銀行對(duì)各類操作風(fēng)險(xiǎn)進(jìn)行治理的重中之重,因此,對(duì)會(huì)計(jì)操作風(fēng)險(xiǎn)的防范與控制的研究具有重要的理論意義與現(xiàn)實(shí)意義。本文對(duì)國(guó)內(nèi)外商業(yè)銀行會(huì)計(jì)操作風(fēng)險(xiǎn)的研究現(xiàn)狀進(jìn)行綜述,借鑒其先進(jìn)的經(jīng)驗(yàn),取其精華,去其糟粕。以F銀行為實(shí)際案例,從內(nèi)部控制角度切入對(duì)會(huì)計(jì)業(yè)務(wù)所導(dǎo)致的操作風(fēng)險(xiǎn)進(jìn)行研究分析,結(jié)合所取得的各項(xiàng)資料與數(shù)據(jù),對(duì)F銀行會(huì)計(jì)操作風(fēng)險(xiǎn)所處的外部壞境、內(nèi)控制度以及管理流程進(jìn)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(huì)計(jì)內(nèi)部控制和會(huì)計(jì)監(jiān)督管理等六個(gè)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(fēng)險(xiǎn)防控措施,并從多個(gè)維度提出防范商業(yè)銀行會(huì)計(jì)操作風(fēng)險(xiǎn)的建議:(1)建立有效控制會(huì)計(jì)操作風(fēng)險(xiǎn)的組織結(jié)構(gòu)。優(yōu)化會(huì)計(jì)操作風(fēng)險(xiǎn)防控指標(biāo)的制定程序;增強(qiáng)銀行會(huì)計(jì)內(nèi)部稽查與外部監(jiān)督審計(jì);進(jìn)一步建立并完善針對(duì)會(huì)計(jì)操作所導(dǎo)致的風(fēng)險(xiǎn)管理的報(bào)告與獎(jiǎng)懲制度。(2)強(qiáng)化商業(yè)銀行內(nèi)部控制體系;優(yōu)化會(huì)計(jì)相關(guān)從業(yè)職員的結(jié)構(gòu),進(jìn)一步提高會(huì)計(jì)相關(guān)人員的專業(yè)素質(zhì);增加人力資源儲(chǔ)備量,進(jìn)一步加強(qiáng)針對(duì)員工的日常工作技能培訓(xùn);實(shí)施崗位輪崗制,落實(shí)具體操作風(fēng)險(xiǎn)責(zé)任制。(3)加強(qiáng)商業(yè)銀行會(huì)計(jì)操作風(fēng)險(xiǎn)檢測(cè)管理。建立監(jiān)測(cè)預(yù)警處理機(jī)制;不斷優(yōu)化柜面業(yè)務(wù)監(jiān)測(cè)系統(tǒng);提升對(duì)風(fēng)險(xiǎn)的綜合管控能力及對(duì)已發(fā)生的風(fēng)險(xiǎn)相關(guān)事項(xiàng)的緊急應(yīng)對(duì)能力。以期提高商業(yè)銀行會(huì)計(jì)操作風(fēng)險(xiǎn)管理的能力,有效的降低商業(yè)銀行損失,增加財(cái)務(wù)業(yè)績(jī),保護(hù)資產(chǎn)的安全,提升商業(yè)銀行的社會(huì)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(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F830.42;F832.33

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