【作者】 王颖；

【导师】 孙赵勇；

【作者基本信息】 西安理工大学 ， 工商管理（专业学位）， 2020， 硕士

【摘要】 在中国加入世界贸易组织之后,中国的银行业引来了多元化资本的注入,给市场带来了巨大的经营活力,但与此同时,金融市场的不稳定性持续增加,2008年美国次贷危机爆发后,给国内银行带来了巨大的警示,很多银行开始强化风险管控,在此过程中,行业专家与学者开始意识到,与外部风险相比,银行内部的操作风险给银行造成的损失更大。银行业的资金损失不仪给整个金融市场带来了巨大的冲击,同时也影响了国家宏观经济的健康平稳发展。国家银行业主管部门对此颁发了多项指导意见,引导银行业内部开始进行操作风险控制,银行系统进行内部风险控制的重点是对前台操作风险进行排查控制。本文通过对中国农业发展银行进行简介,同时论述操作风险内部控制的原则、架构以及具体流程,通过调查问卷与案例共同探究中国农业发展银行前台基层工作员工在业务操作方面存在的风险漏洞成因;通过对国内外银行相关的风险控制的经验进行论述,得到相关启示借鉴;基于上述分析,从内部控制的角度提出完善中国农业发展银行风险应对对策。本文的结论主要包括:中国农业发展银行前台基层工作员工在业务操作方面存在的风险漏洞发生率高的问题和成因包括:内部控制环境依旧薄弱:风险评估的手段的局限性;内部控制措施不完善;内部控制的信息沟通渠道不畅;内部控制的监督机制缺乏。究其原因主要包括:组织架构不够完善;内部控制系统存在缺障;IT信息技术滞后;基层机构人员管理不完善:激励机制和操作控制不能很好的配合等。基于上述分析,围绕中国农业发展银行风控水平和具体案例分析,从改善内部控制环境、强化操作风险管理系统、创建完善的操作风险内部控制措施,从信息系统层面控制。当前银行体系内部广泛的采用了内部监督机制,同时还要充分借助外部监督力量,实现自身风险的良好评估和和判断,进而不断应对实际发展情况,提出风险应对与解决措施。本研究围绕中国农业发展银行在内部风险控制上采取的具体动作展开分析,对于国内银行业的操作风险的控制展具有重要的意义。更多还原

【Abstract】 After China’s accession to the world trade organization,China’s banking industry has attracted the injection of diverafied capital,which has brought great business vitality to the market,However,at the same time,the instability of the financial market continues to increase.After the outbreak of the U.S.subprirne mortgage crisis in 2008.it has brought a huge warning to domestic banks and many banks began to strengthen risk control Scholars begin to realize that compared with external risks,the internal operational risks of bankes cause more losses to banks.The capital loss of banking industry not only brings huge impact to the whole financial market but also affects the healthy and stable development of national macro-economy.The national banking authorities have issued a number of guidelines to guide the hanking industry to carry out operational risk control.The focus of internal risk control in hanking system is to investigate and control the operational risk of front desk.This paper introduces the Agricultural Development Bank of China,and discusses the principle,structure and specific process of internal control of operational risk.Through questionnaire and case study,the paper explores the causes of risk loopholes existing in bsincss operation of front desk staff of Agricultural Development Bank of China;through the discussion of relevant risk control experience of domestic and foreign bunks,it gels relevant informiation Based on the above analysis,from the perspective of internal control,this paper puts forward countermeasures to improve the risk of Agricultural Development Bank of China.The conclusions of this paper mainly include:1The problems and causes of high incidence of risk loopholes in business operation of front desk staff of Agriculturtal Development Bank of China include:the internal control cnvironment is still weak;the means of risk assessment is limited;the internal control measures are not perfect;the information communication channel of internal control is not smooth;and the supersvision mechanism of internal control is lack.The main reasons include:the organizational structure is not perfect;the internal control system is flawed;it information technology lags behind:the maragement of grass-roods organizations is not perfect;incentive mechanism and operation control can not cooperate well.Based on the above analysis,around the risk control level of Agricultural Development Bank of China and specific case analysis,from improving the internal control environment,strengthening the operational risk management system,creating perfect internal control measures of operational risk,and controlling from the information system level.At present,the internal supervision mechanism is widely used in the banking system.At the same time,it is necessary to make full use of the external supervision force to realize the good evaluation and judgment of its own risk,and then continuously respond to the actual development situation and put forward risk response and solution measures.This study focuses on the specific actions taken by Agricultural Development Bank of China in internal risk control,which is of great significance for the development of operational risk control of domestic banking industry.更多还原