【作者】 李瑞；

【导师】 杨国庆；

【作者基本信息】 河北大学 ， 工商管理硕士（专业学位）， 2024， 硕士

【摘要】 党的十八大以来,国家政府高度重视做好“三农”工作,作出了一系列重要决策部署,中国农业发展银行借此契机大力发展各项贷款业务,加强支农资金筹集,不断拓展的各项新兴领域的业务,显著提高了全行的经营效益。作为能保障农发行全面健康发展的决定性工作,会计工作虽然也随着业务发展一起迅速改革,但是也对农发行财会部门的管理上带来了一定的压力。2022年5月中国农业发展银行运营全国大集中系统成功上线,这一系统实现了农发行经营模式重构、生产要素重组、向流程银行转型的重大突破,标志着农发行经营迈入同业先进行列,在基础设施承载能力、运营效率等方面迈出了数字化转型、数字化转型的关键一步。在治理体系现代化建设、治理能力现代化建设等方面都有了新的探索。同时新的系统代表着新的起点,随着这次系统的变化,农发行全部的业务流程均发现了新的风险点,这些风险也为银行工作提出了新的难题。因此,深入探究农发行会计操作风险成因,并根据调查研究提出有效建议是非常有价值的。本文选取农发行X市分行辖内的9个支行网点为研究样本,通过问卷调查的方法,深入探讨了这些网点在会计操作方面存在的风险问题。首先介绍本文研究背景,阐述风险相关的理论,形成了对银行会计操作风险及管理的总体认识。然后,简要介绍了农发行X市县支行运营情况和会计操作风险管理的现状,同时参考农发行X市县支行2022年到2023年大集中退件通报台账、上级行综合检查底稿、人行督导检查底稿以及辅导检查相关内部资料,分析并识别出目前会计操作业务流程中存在的风险点。随后运用层次分析法(AHP)和模糊综合评价法(FCE),对农发行X市县支行会计操作风险进行了评价,分析出目前的农发行X市县支行会计操作风险管理水平一般,对于会计操作风险的管理防范欠缺,应尽快采取相对应且适合的措施进行改进。紧接着根据风险点总结出会计人员、内控机制、规章制度、操作系统这四个方面的风险成因。最后,根据得出的结论针对性的提出提出了一系列切实可行的策略,包括提升会计人员素质、加强内部控制监管、完善规章制度建设以及优化系统功能等四个方面,帮助X市农发行更好的对会计操作风险进行防范,希望能够为农发行提高会计操作风险防范水平起到积极的参考作用。更多还原

【Abstract】 Since the 18 th National Congress of the Communist Party of China,the national government has attached great importance to the work of "agriculture,rural areas and farmers" and made a series of important decisions and deployments.The Agricultural Development Bank of China has seized this opportunity to vigorously expand its diverse loan businesses,emphasizing the mobilization of funds in support of agricultural endeavors.Furthermore,it has been continuously expanding its presence in various emerging fields,thereby significantly enhancing the overall operational efficiency of the bank.Ensuring the comprehensive and healthy development of the Agricultural Development Bank is a crucial task,and the accounting work,as a decisive component,has undergone rapid reform in tandem with the bank’s business expansion.However,this reform has also exerted a certain pressure on the management of the bank’s financial and accounting department.The challenges lie in ensuring the accuracy and efficiency of accounting operations,safeguarding against operational risks,and maintaining compliance with regulatory requirements.In May2022,the Agricultural Development Bank of China successfully launched the national centralized system,which achieved a major breakthrough in the restructuring of the agricultural development Bank’s business model,the reorganization of production factors,and the transformation into a process bank,marking the Agricultural Development Bank’s operation into the advanced ranks of the industry,and took a key step in digital transformation and digital transformation in terms of infrastructure carrying capacity and operational efficiency.New explorations have been made in the modernization of governance system and governance capacity.At the same time,the new system represents a new starting point.With the change of the system,all the business processes of the Agricultural Development Bank have found new risk points,and these risks have also put forward new problems for the bank’s work.Absolutely,it is of utmost importance to thoroughly investigate and analyze the causes of accounting operational risks within the Agricultural Development Bank.Based on our rigorous research and investigation,it is crucial to formulate effective suggestions and strategies that can mitigate these risks and enhance the overall efficiency and stability of the bank’s accounting operations.This paper selects 9 branches of X City Branch of ADBC as research samples,and through the method of questionnaire survey,deeply discusses the risk problems of these branches in accounting operations.First of all,this paper presents an overview of the research background and clarifies the fundamental concepts of risk,fostering a comprehensive understanding of bank accounting operational risks and their management.Subsequently,a brief introduction is provided on the operational status and the current state of accounting operational risk management within the X city and county branches of the ADBC.At the same time,it referred to the account of the large-scale returned documents from 2022 to 2023 of the X City and county branch of ADBC,the comprehensive inspection draft of the superior bank,the supervision and inspection draft of the People’s Bank of China,and the relevant internal information of the guidance and inspection.Analyze and identify the risk points existing in the current accounting operation business process.Then the AHP and FCE were used to evaluate the accounting operation risk of the X city and county branch of the ADBC.The analysis showed that the current level of accounting operation risk management of the X city and county branch of the Agricultural Development Bank was average,and the management and prevention of accounting operation risk were insufficient,and corresponding and appropriate measures should be taken as soon as possible to improve.Then,according to the risk points,it summarizes the risk causes of accounting personnel,internal control mechanism,rules and regulations,and operating system.Finally,according to the conclusions,a series of practical strategies were put forward,including improving the quality of accounting personnel,strengthening internal control and supervision,improving the construction of rules and regulations and optimizing system functions,so as to help X City Agricultural Development Bank to better prevent the risks of accounting operations.It is hoped that it can play a positive reference role for the agricultural development Bank to improve the level of accounting operation risk prevention.更多还原