【作者】 王伟；

【导师】 刘博；

【作者基本信息】 安徽财经大学 ， 审计硕士（专业学位）， 2024， 硕士

【摘要】 近年来,受新冠疫情影响经济下行压力加大,各种风险交织叠加,商业银行所处的经营环境也日趋复杂,对银行的风险防控能力提出了新的挑战,而作为三大风险之一操作风险因其诱因多、危害大、影响广吸引了大量研究学者和专家的关注。在现实案例中可以看到,因操作风险引发的案件频频发生,不仅使商业银行利益受损,还损害了其正面形象,使银行持续健康发展严重受阻。尽管应对商业银行操作风险的内部控制措施持续更新、不断优化,但其速度严重滞后于外部环境经营条件的变化、以及新产品、新业务推陈出新的速度。因此深入研究商业银行在新的发展阶段,如何应对操作风险带来的挑战,对于筑牢操作风险防线,提升商业银行综合竞争力具有重要意义。B农商行作为A省三线城市的地方农商行,一直立足市场定位,助力地方经济发展。近几年随着业务种类的增加和经营规模的扩张,B农商行在操作风险防控上也暴露出短板和不足,内部控制有效性发挥不佳,未能精准识别、有效防范操作风险。本文选取B农商行作为研究对象,介绍了三个具有典型性的操作风险案例,指出B农商行在防范操作风险方面存在的不足之处,并结合案例剖析问题的成因,如内控环境薄弱、人员日常管理缺位、绩效考核指标不科学、内部监督失效等。基于问题导向,提出优化B农商行操作风险内部控制的具体举措,如厚植合规文化理念、强化员工行为管理、提高风险识别水平、优化业务操作流程、加强内外部审计检查等。希望通过采取针对性的举措,可以逐步提升B农商行操作风险管理水平,弘扬合规文化和审慎经营理念,最终实现稳健长远的发展目标。更多还原

【Abstract】 In recent years,due to the increasing downward pressure of the economy affected by the COVID-19 epidemic,various risks are intertwined and superimposed,and the business environment of commercial banks is becoming increasingly complex,posing new challenges to the risk prevention and control ability of banks.As one of the three major risks,operational risk has attracted the attention of a large number of researchers and experts due to its multiple causes,great harm and wide impact.In real cases,it can be seen that the frequent occurrence of cases caused by operational risks not only damages the interests of commercial banks,but also damages their positive image and seriously hinders the sustainable and healthy development of banks.Although the internal control measures to deal with the operational risks of commercial banks are continuously updated and optimized,their speed seriously lags behind the changes in the operating conditions of the external environment,as well as the speed of new products and new businesses.Therefore,in-depth research on how to deal with the challenges brought by operational risks in the new development stage of commercial banks is of great significance for building a solid operational risk defense line and enhancing the comprehensive competitiveness of commercial banks.As A local agricultural and commercial bank in third-tier cities in A province,B Agricultural and Commercial Bank has been based on market positioning to help local economic development.In recent years,with the increase of business types and the expansion of business scale,B Agricultural Commercial Bank has also exposed shortcomings and deficiencies in the prevention and control of operational risks,the effectiveness of internal control is not good,and it fails to accurately identify and effectively prevent operational risks.This paper selects B Agricultural and commercial Bank as the research object,introduces three typical operational risk cases,points out the shortcomings of B Agricultural and Commercial Bank in preventing operational risks,and analyzes the causes of the problems in combination with cases,such as weak internal control environment,absence of daily management of personnel,unscientific performance assessment indicators,internal supervision failure,etc.Based on the problem orientation,the paper proposes specific measures to optimize the internal control of operational risk of B Agricultural Commercial Bank,such as strengthening the concept of compliance culture,strengthening employee behavior management,improving the level of risk identification,optimizing the business operation process,and strengthening internal and external audit inspection.It is hoped that by taking targeted measures,the operational risk management level of B Agricultural Commercial Bank can be gradually improved,the compliance culture and prudent management concept can be promoted,and the stable and long-term development goal can be finally achieved.更多还原