【作者】 王丽丽；

【导师】 张晓东；

【作者基本信息】 东北财经大学 ， 会计硕士（专业学位）， 2024， 硕士

【摘要】 在最近几年中,中国的商业银行所面临的会计操作风险的危机越来越明显,这些经常出现的问题引起了业内人士以及监督机构的高度重视。当前,我国商业银行在会计操作风险管理方面仍处于起步阶段,与国家经济发展的需求存在较大差距,且与国际先进银行的会计操作风险管理实践相比,尚存在诸多不足之处。在会计操作风险管理的实践中,国际上活跃商业银行已经形成了较为成熟的管理模式和策略,它们在会计操作风险管理方面有着丰富的实践经验和案例。相比之下,我国商业银行在组织架构、风险评估体系、内部控制机制以及员工培训等方面存在明显不足。因此,迫切需要借鉴国际先进经验,加强制度构建与风险意识的培育,尤其是对于中小型商业银行而言,这一措施尤为重要。这不仅能够提升我国商业银行会计操作风险管理的水平,对于银行业的稳健发展以及促进地方经济的繁荣也具有深远的影响。随着我国经济稳步、快速地发展和城镇化的持续推进,从沿海到内陆,中小城市不断兴起,城市商业银行也在这些地区显露出强劲的发展势头。而东北老工业基地则是个例外,它的金融市场存在着结构不合理和信用环境较差等问题。近年来,我国中小商业银行合并的趋势愈发显著,辽宁省作为城市商业银行数量较多的省份,也将迎来大规模的城商行合并。目前,辽宁省共有15家城商行,位居全国之首。在这些城商行中,盛京银行、锦州银行和大连银行规模较大,它们并未被纳入合并计划。相反,其他12家规模较小的城商行则被纳入了整合计划。2021年1月20日,辽宁省人民政府常务会议讨论了推进全省城市商业银行整体改革的工作事宜,标志着改革的正式启动。所以在当前形势下,如何提高这些中小规模商业银行的会计操作风险管理水平对银行的稳健发展和促进当地的经济发展具有一定的研究意义。鉴于上述内容,本文首先介绍了商业银行会计操作风险的研究背景,进而阐述了现有的国内外理论研究以及商业银行会计操作风险基本概念等内容,同时阐明了本文选用的研究方法及创新点。紧接着通过选取全国第一个资源枯竭型城市F市的城市商业银行为例,从内部控制视角出发,分析F商业银行会计操作风险管理方面存在的问题。通过对案例银行会计操作风险现状进行分析,发现F商业银行会计操作风险管理存在内部控制环境不完善、风险评估体系不到位、控制活动存在漏洞、信息与沟通系统支持不足、内部监督制度不完善等问题,对F商业银行会计操作风险管理提出了相关建议和对策,这对于实现F商业银行的稳健经营,提升价值创造能力、促进当地经济发展,具有一定的实用价值。并期望借此为其他城市商业银行会计操作风险治理提供一些思路。本篇的研究以内部控制的角度出发,旨在提出一些关于降低案例银行会计操作风险的策略。实际上,除了这种方法外,还有其他多种视角和途径可以用来探讨这个问题。鉴于个人知识水平和写作技能的局限,本研究难免存在不足之处。因此,我期待对该课题有深入了解的专家学者能提供宝贵的意见和建议,这将有助于我们更深层次地挖掘银行会计操作风险管理的议题,从多个维度推动我国银行业在此类风险管理方面的制度建设与发展完善。更多还原

【Abstract】 Over the past few years,the prominence of accounting operational risks confronting commercial banks within our nation has been on the rise,with frequent risk events attracting widespread attention from the industry and regulatory authorities.Our nation’s commercial banks are still in the early stages of handling accounting operational risks,a vast disparity to the requirements of national economic growth.Furthermore,when compared to the operational risk management techniques of more sophisticated international banks,there remain numerous deficiencies.In the practice of accounting operational risk management,active commercial banks in the world have formed mature management models and strategies,and they have rich practical experience and cases in accounting operational risk management.In contrast,China’s commercial banks have obvious deficiencies in organizational structure,risk assessment system,internal control mechanism and staff training.Therefore,it is urgent to learn from the international advanced experience and strengthen the system construction and the cultivation of risk awareness,especially for small and medium-sized commercial banks.This can not only improve the level of accounting operational risk management of commercial banks in China,but also have a far-reaching impact on the steady development of the banking industry and the prosperity of local economy.Due to the sustained and rapid growth of our nation’s economy driven by the ongoing trend of urbanization,small and mid-sized cities in both inland and coastal regions are thriving,while urban commercial banks are also seeing substantial expansion in these areas.However,the old industrial base in the Northeast is an exception,as the Northeast financial market has issues such as irrational structure and poor credit environment in financial operations.The merging of small and medium-sized banks has been increasing in our country in recent years,with Liaoning,a key province for urban commercial banks,on the brink of experiencing a significant consolidation.Currently,Liaoning has 15 urban commercial banks,the most in the country.Among these 15 urban commercial banks,the three largest ones—Shengjing Bank,Jinzhou Bank,and Dalian Bank—did not participate in the merger,while the remaining 12 smaller banks all took part in this merger.The executive meeting of the People’s Government of Liaoning Province reviewed and advanced the comprehensive reform of urban commercial banks in the province on January 20,2021.Under the present conditions,enhancing the standards of accounting operational risk and internal control in small and medium-sized commercial banks is of paramount importance.This study is of considerable significance as it has a direct bearing on the banks’ stable expansion and the advancement of regional economic growth.This paper begins by presenting the research background of commercial banks’accounting operational risks,followed by a thorough examination of existing domestic and international theoretical research,as well as the fundamental ideas of these risks.Additionally,it elucidates the research methods and fresh concepts chosen for this paper in light of the aforementioned.Subsequently,using the urban commercial bank located in F City,the first resource-depleted city in the nation,as a case study,the paper examines the challenges in F Bank’s accounting operational risk management through the lens of internal control.Upon examination of the operational risk in accounting,F Bank’s internal control environment is found lacking,their risk assessment systems are inadequate,control activities are poorly monitored,there is insufficient support for information and communication,and internal supervision is inadequate.paper proposes relevant suggestions and strategies for F Bank’s accounting operational risk management,which has practical value for achieving stable operations of F Bank,enhancing value creation capabilities,and promoting local economic development.It is anticipated that this will furnish some conceptions for the administration of accounting operational risks in other city commercial banks.The focus of this paper is on analyzing internal controls to offer pertinent recommendations for controlling accounting operational risks at the bank in question.In fact,there are other research methods and angles that are equally important as the internal control approach.Theoretical knowledge and writing proficiency being restricted,this research is subject to certain restrictions.Therefore,I hope that experts,teachers,and people from all walks of life who value this topic will offer criticism and correction,continue to explore the issue of bank accounting operational risk management,and guide the development and improvement of such risk management systems in our country’s banking field from multiple perspectives.更多还原