【作者】 朱涛；

【导师】 周亚娜；

【作者基本信息】 安徽大学 ， 工商管理， 2015， 硕士

【摘要】 商业银行的操作风险随着银行业务规模的不断扩大,业务种类的纷繁复杂等经营环境和外部环境的变化而频繁发生。操作风险事件特别是重大操作风险,事件的发生能在一定程度上影响银行自己的财产、名誉,也影响到与之相关联的经济社会各界。商业银行操作风险也一直备受商业银行和监管部门的持续关注。巴塞尔委员会也正式将操作风险纳入到其监管领域之内,如同现有的市场风险及信用风险一样,但针对操作风险方面的理论和实务研究都较少,也是世界各国银行业普遍面临的一个问题。鉴于我国商业银行发展历史较短,各项规章制度不够完善,所面临的操作风险种类也多,操作风险往往会影响到我国广大商业银行特别是规模小、风险控制能力弱的中小银行,给商业银行带来重大损失,严重的甚至会给我国金融安全带来一定的隐患。如何有效地规制商业银行的操作风险,稳定金融市场,促进商业银行健康有序发展已经成为中国银行业不得不考虑的一个问题。截至目前,国内外鲜有商业银行建立起十分有效的操作风险管理体系,操作风险的管理流程、治理结构、管理模型及工具等也远远没有上文提到的信用风险或者市场风险管理一样拥有较为成熟的体系。农村商业银行是我国特色社会经济制度和条件下的产物,其特定的服务地区和服务主体的特殊性,是对我国区域金融体系的补充和完善,同时也因其管理体制、经营机制的建立相对其快速发展速度的较为缓慢,农商行所面临的各项风险增多,但囿于农商行的规模和成本方面的考虑,风险防范意识和防范能力相对滞后等一直无法得到较好的解决。如何有效提高数量众多的农商行在发挥基层作用的同时不断提高自身风险防范和效益提升是摆在农商行面前的一个重要课题。本文重点研究中国商业银行,尤其是最广大的农村商业银行在操作风险方面的内容,包括银行操作风险基本特征、影响因素及国际经验借鉴并提出综合评价体系。本文的研究目的是通过对国内外商业银行面临的操作风险现状和监管现状的描述,找出影响操作风险的各种要素、发生的机制和几率,使商业银行尤其是农村商业银行根据导致风险发生的各因素制定专项有效的应对措施和内控管理制度,促进农商行健康有序的发展。首先,本文从现有文献和理论出发,详细分析国内外有商业银行操作风险的理论解释和文献综述,并通过对现有文献的评述引出本文的研究内容和研究重点；其次,本文将细致地介绍我国商业银行操作风险管理的现状,详细介绍了安徽省BZ市4家农商行农村商业银行防范操作风险的各项举措和取得的成就,并通过对国外先进银行业的风险管控经验的介绍和对比引出借鉴意义；再次,通过理论和商业银行的发展现状加以分析,通过分析BZ市四家农村商业银行操作风险管理方面突出问题和主要表现,再分析这些风险产生的原因,并简要介绍4家农商行就防治这些操作风险所采取的部分积极措施；最后基于本文的BZ市四家农商行风险管理方面的问题和经验总结全文并提出政策建议,为我国商业银行特别是农村商业银行防范操作风险提供一定的政策建议和实践支持。全文共分为五章,第一章为引言部分,主要内容是本文的选题背景、选题意义和选题目的,现有研究综述,研究的主要内容与方法思路、创新与不足等,引出本文的研究内容；第二章为文献综述和相关理论阐述,从相关概念出发对商业银行操作风险的内涵、特征、分类、构成要素及操作风险损失进行理论性界定,紧接着从公司治理理论、组织决策理论和内部控制理论等三大理论出发对商业银行操作风险管理进行理论解释。第三章主要介绍了国内近年来对操作风险防范方面采取的措施,包括银行内部和监管层两大方面,并详细介绍了本文的案例研究对象,披露不同原因的风险案例并详细介绍了安徽省BZ市4家农商行农村商业银行在内控规章制度、风险管理框架及管控效果等方面的内容。第四章重点介绍了BZ市农村商业银行操作风险的具体表现,详细分析了商业银行操作风险产生的各方面原因,包括制度、员工、外部等多方面因素,并通过相关案例佐证所列示的各种原因。最后一章,在总结全文之后,提出了有效防范操作风险的各项政策建议,包括加强银行案件防控、降低贷款集中度风险、保证资本充足和拨备充足、人员因素的操作风险控制、信息技术系统、业务流程管理、项目外包、劳务外包外部控制,力争为促进我国商业银行特别是农村商业银行的规范发展建言献策。更多还原

【Abstract】 Operational risk of commercial banks occurred frequently, with the changes in the size of the banking business and other types of complex business environment and the flexible external environment. Operational risk events are not only particularly laying significant losses on the commercial banks to their property and reputation themselves, but also affect the associated economic and social sectors. Commercial Bank operational risks have drawn the attention of commercial banks and international regulatory organizations. Such as Basel Committee has made the operational risk as a clear risk in Basel II, included to the regulatory capital category, unlike the existing market risk and credit risk, there are less theory and practice research about operational risk, which will be a universal problem in the banking industry, and also makes the operational risk management became one of the weakest areas in commercial bank management.China is in the initial stage of market economy, operational risks in China’s banking system is widespread, improper operation and failure of internal controls and other factors caused serious damage frequently and even bankrupted, and to some extent, affected the country’s financial efficiency and financial security. How to effectively improve China’s commercial banks’ operational risk management has become a top priority. Up to now, few domestic and foreign commercial banks established a very effective operational risk management system, operational risk management processes, management models and tools.Rural Commercial Bank is a product of our social and economic system characteristics,their specific service areas and service subjects, make them helpful supplement and improve to regional financial system.but the establishment of operational mechanisms is relatively slower than its rapidly development, making the rural commercial banks potential operational risks increasingly obvious.Therefore, starting from the inside of commercial banks, especially from the inside because of the commercial banks suffered losses caused by operational risk data view, assess the size of the commercial banks’ operational risks, causes risk, and explore an effective method for controlling the operation of commercial banks called country risk commercial banks important issue of development. The authors themselves engaged in commercial banking supervision, the daily work is to reach the largest rural commercial banks, the authors hope that through the system of rural commercial bank operational risk research, from the perspective of the rural commercial bank’s internal risk prevention, recognition of operational risk, assessment and preventive measures.Rural commercial banks’ operational risk awareness and risk prevention capacity is lagging behind, to enhance the quality and efficiency of development is to promote rural commercial banks to enhance the core competitiveness of rural areas and be a key element to financial stability.This article is to study the operational risk of Chinese commercial banks, in particularly rural commercial banks operational risk, focus on China’s commercial banks operational risk basic characteristics, factors and International Experience and propose a comprehensive evaluation system. The purpose of this study is to focus on the commercial banks, particularly in rural commercial banks to correctly understand their own risk, enhance risk prevention capacity, reduce operational risks a study, I hope to explore this article meticulous system of rural commercial bank risk, each rural commercial banks to clear positioning itself needs to take appropriate measures to avoid the risk for specific rural commercial banks, to promote the sustainable development of their own health as well as China’s rapid economic development efforts in rural areas. Firstly, from the microscopic perspective of operational risk management theory, we clarified the context of rural commercial banks operational risk research, build operational risk management framework; secondly, this article will narrate the details of the status quo of China’s commercial banks’ operational risk management, and take the examples of 4 rural commercial banks in BZ city Anhui Province to analyze the four banks’ operational risk initiatives and achievements, take reference of advanced foreign experience in banking risk management and control; This paper focuses on the management of commercial banks based on full consideration practice, focusing on the theory and practice of combining qualitative and quantitative, standardized, and combined with survey data presented theoretical research framework used in the empirical case study research methods. By analyzing the operational risk management ofBZ City’s 4 rural commercial banks and mainly outstanding issues, and then analyze the reasons for these risks generated, and a brief description of operational risk portion of positive measures taken by these four rural banks; Finally, based on this article problems and experiences of BZ City’s four rural banks risk management,we conclude the paper and make policy recommendations to provide some policy recommendations and practical support for China’s commercial banks, especially rural commercial banks operational risk.The full paper is divided into five chapters, the first chapter is an introduction to background and significance of this paper, former research comment, the main content and methods of ideas, innovation and other issues, leads to the contents of this paper; the second chapter is literature review and related theoretical explanation, starting on the connotation of commercial banks operating risk characteristics from related concepts, classification, and components of operational risk losses theoretically defined, followed by the theory of corporate governance, organizational decision theory and internal control theory, the three major theory of commercial banks operational risk management theory to explain it. The third chapter describes the measures at home and abroad in recent years has taken on operational risk prevention, including the two major aspects of internal and bank regulators, and details of the case study object of this paper, BZ City’s four rural commercial banks in response operational risks and effects of the measures taken, the final part of this chapter analyzes of the gap between domestic commercial banks operational risk management and international advanced experience between the proposed terms for reference. The fourth chapter focuses on the specific performance of commercial banks operational risk, detailed analysis of the reasons for all aspects of operating risk of commercial banks, including systems, employees, and other external factors, and the evidence presented by the relevant case for various reasons.The final chapter, we made effective operational risk of policy recommendations after concluding remarks, including strengthening the banking case prevention, reduce loan concentration risk, capital adequacy and ensure adequate provision of operational risk control personnel factors, system operational risk control (technical) factors, based on operational risk control process factors based on operational risk control external events, and strive to promote China’s commercial banks, especially the development of rural commercial banks regulate suggestions.更多还原