本文選題：商業(yè)銀行 + 會(huì)計(jì)運(yùn)營(yíng)　； 參考：《西安理工大學(xué)》2017年碩士論文

【摘要】：由于外資銀行加入、擔(dān)保公司業(yè)務(wù)的發(fā)展、保險(xiǎn)公司業(yè)務(wù)的滲透以及利率市場(chǎng)化的實(shí)行,銀行業(yè)的競(jìng)爭(zhēng)越加激烈。銀行業(yè)面臨著的挑戰(zhàn)需要通過擴(kuò)大業(yè)務(wù)范圍、創(chuàng)新金融產(chǎn)品來應(yīng)對(duì),并需要提升自身競(jìng)爭(zhēng)力,這樣對(duì)會(huì)計(jì)操作風(fēng)險(xiǎn)的防控要求越來越高,然而,各大銀行的操作風(fēng)險(xiǎn)問題日益凸現(xiàn),各類操作風(fēng)險(xiǎn)事件頻頻暴露,揭示出銀行業(yè)務(wù)內(nèi)部控制度的不完善,業(yè)務(wù)流程不嚴(yán)謹(jǐn),日常操作不合規(guī)。很多金額巨大、影響力大的案例都是由于操作風(fēng)險(xiǎn)引發(fā)的,所以銀行重視規(guī)避或管理操作風(fēng)險(xiǎn)已提上日程。會(huì)計(jì)運(yùn)營(yíng)工作是各商業(yè)銀行服務(wù)廣大客戶,為客戶辦理存取款、發(fā)放貸款、購(gòu)買理財(cái)辦理資金支付等一系列直接面對(duì)客戶的工作,無論是發(fā)生頻率高造成損失相對(duì)較小的存取款操作,還是發(fā)生頻率低造成損失巨大的票據(jù)審核保管等工作,都在一定程度上給商業(yè)銀行帶來不可彌補(bǔ)的風(fēng)險(xiǎn)損失,有些風(fēng)險(xiǎn)甚至損害著商業(yè)銀行在社會(huì)的聲譽(yù)。由此來看,會(huì)計(jì)運(yùn)營(yíng)操作風(fēng)險(xiǎn)在商業(yè)銀行的眾多風(fēng)險(xiǎn)中占據(jù)著舉足輕重的地位。本文就ZY銀行S分行目前組織架構(gòu)來看,從各個(gè)組織層級(jí)上來分析會(huì)計(jì)運(yùn)營(yíng)操作風(fēng)險(xiǎn)管理的現(xiàn)狀,進(jìn)而找出銀行業(yè)務(wù)在操作中較容易出現(xiàn)的一些問題。這些問題主要是業(yè)務(wù)制度、業(yè)務(wù)流程、流程控制等方面的,流程控制不能有效執(zhí)行、對(duì)于關(guān)鍵的操作系統(tǒng)的風(fēng)險(xiǎn)把控力度有限、高層次人才與銀行需求脫節(jié)、操作風(fēng)險(xiǎn)的控制與業(yè)務(wù)的開展不能相互協(xié)調(diào)。針對(duì)這些問題,本文為ZY銀行S分行提供相應(yīng)解決措施。首先,從完善的會(huì)計(jì)運(yùn)營(yíng)操作體系、集中監(jiān)督測(cè)量控制風(fēng)險(xiǎn)、規(guī)范會(huì)計(jì)業(yè)務(wù)操作流程及使各項(xiàng)業(yè)務(wù)的辦理標(biāo)準(zhǔn)化等方面來增強(qiáng)會(huì)計(jì)運(yùn)營(yíng)操作的相關(guān)能力。第二,各項(xiàng)管理制度在細(xì)化檢查的基礎(chǔ)上得以實(shí)施。第三,完善業(yè)務(wù)監(jiān)測(cè)預(yù)警系統(tǒng),實(shí)現(xiàn)由人為控制到系統(tǒng)控制,減少人工干預(yù)。第四,對(duì)人力資源結(jié)構(gòu)進(jìn)行優(yōu)化,提高員工的職業(yè)素質(zhì)。最后,對(duì)會(huì)計(jì)運(yùn)營(yíng)操作制定相關(guān)的合規(guī)文化。文中根據(jù)相關(guān)制度依據(jù)梳理出切實(shí)可行的檢查方案方法、強(qiáng)調(diào)業(yè)務(wù)操作審核要點(diǎn),有助于ZY銀行S分行建立起更加完善的會(huì)計(jì)運(yùn)營(yíng)操作風(fēng)險(xiǎn)管理體系,盡量減少因?yàn)闀?huì)計(jì)運(yùn)營(yíng)操作的風(fēng)險(xiǎn)而給ZY銀行S分行帶來的經(jīng)濟(jì)和名譽(yù)上的損失,維護(hù)其在廣大客戶視野中的形象,提高銀行的核心競(jìng)爭(zhēng)力。
[Abstract]:Due to the entry of foreign banks, the development of guarantee company business, the penetration of insurance company business and the implementation of interest rate marketization, the competition in the banking industry is becoming more and more fierce. The challenges faced by the banking industry need to be met by expanding the scope of business, innovating financial products, and improving their own competitiveness, so that the prevention and control of accounting operational risks are increasingly required. However, The operational risk problem of each major bank is more and more prominent, and various kinds of operational risk events are exposed frequently, which reveals that the internal control degree of the bank business is not perfect, the business process is not strict, and the daily operation is not in accordance with the rules. Many large and influential cases are caused by operational risk, so banks attach importance to avoid or manage operational risk on the agenda. Accounting operation is a series of work that commercial banks serve customers, such as depositing and withdrawal, issuing loans, purchasing financial management, handling fund payment and so on. Whether it is the deposit and withdrawal operations with relatively small losses caused by the high frequency of occurrence, or the audit and custody of bills which cause huge losses due to the low frequency of occurrence, they all bring irreparable risk losses to commercial banks to a certain extent. Some risks even damage the reputation of commercial banks in society. From this point of view, the operational risk of accounting operations plays a pivotal role in the numerous risks of commercial banks. According to the current organizational structure of ZY Bank S Branch, this paper analyzes the current situation of operational risk management in accounting operation from the level of each organization, and then finds out some problems that are easy to appear in the operation of banking business. These problems are mainly business system, business process, process control and so on. Process control cannot be effectively carried out. The risk control of key operating systems is limited, and high-level personnel are out of touch with the needs of banks. Operational risk control and business development can not be coordinated. In view of these problems, this paper provides the corresponding solution for the S branch of ZY Bank. First of all, it strengthens the ability of accounting operation from the aspects of perfect accounting operation system, centralized supervision, measurement and control of risk, standardizing the operation flow of accounting business and standardizing the handling of various operations. Second, the various management systems on the basis of detailed inspection can be implemented. Third, improve the business monitoring and early warning system, from artificial control to system control, and reduce manual intervention. Fourth, optimize the structure of human resources, improve the professional quality of employees. Finally, the accounting operation to establish the relevant compliance culture. According to the relevant system basis, this paper combs out the feasible inspection scheme method, emphasizes the business operation audit key points, helps ZY Bank S Branch to establish a more perfect accounting operation risk management system, This paper tries to reduce the loss of economy and reputation to the S branch of ZY Bank because of the risk of accounting operation, to maintain its image in the field of view of the vast number of customers and to improve the core competitiveness of the bank.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33;F830.42

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