【摘要】：在現(xiàn)代經(jīng)濟(jì)體系中,商業(yè)銀行對國家經(jīng)濟(jì)和金融的安全穩(wěn)定起著非常重要的作用。1997年9月,在巴塞爾銀行監(jiān)督管理委員會(huì)公布的《有效銀行監(jiān)管的核心原則》中,已經(jīng)將操作風(fēng)險(xiǎn)與信用風(fēng)險(xiǎn)、國家和轉(zhuǎn)移風(fēng)險(xiǎn)、市場風(fēng)險(xiǎn)、利率風(fēng)險(xiǎn)、流動(dòng)性風(fēng)險(xiǎn)、法律風(fēng)險(xiǎn)、聲譽(yù)風(fēng)險(xiǎn)列為銀行業(yè)面臨的八大風(fēng)險(xiǎn)之一,但是,長期以來,銀行業(yè)界和理論界僅對信用風(fēng)險(xiǎn)和市場風(fēng)險(xiǎn)的管理和研究給予了足夠的重視,而忽視了對操作風(fēng)險(xiǎn)的管理和研究。 本文通過文獻(xiàn)研究法、規(guī)范分析法和定性分析法,從銀行會(huì)計(jì)操作風(fēng)險(xiǎn)的內(nèi)涵、分類及特點(diǎn)三個(gè)方面進(jìn)行闡述,歸納總結(jié)了我國商業(yè)銀行會(huì)計(jì)操作風(fēng)險(xiǎn)的現(xiàn)狀,分析了會(huì)計(jì)操作風(fēng)險(xiǎn)形成的主要原因,進(jìn)而引出寧夏銀行目前關(guān)于會(huì)計(jì)操作風(fēng)險(xiǎn)管理的組織架構(gòu)、相關(guān)制度和管理的現(xiàn)狀,主要從風(fēng)險(xiǎn)管理架構(gòu)、管理層、監(jiān)督檢查、外部環(huán)境、基層人員、跨區(qū)域經(jīng)營等方面指出寧夏銀行會(huì)計(jì)操作風(fēng)險(xiǎn)管理中存在的現(xiàn)實(shí)問題,對寧夏銀行會(huì)計(jì)操作風(fēng)險(xiǎn)的管理和控制提出了一些理論上的對策：第一,更新風(fēng)險(xiǎn)管理系統(tǒng)的組織結(jié)構(gòu),提高重視,把好基層會(huì)計(jì)隊(duì)伍建設(shè)關(guān),協(xié)調(diào)風(fēng)險(xiǎn)防范和業(yè)務(wù)拓展之間的關(guān)系；第二,加強(qiáng)內(nèi)部信息的交流,建立強(qiáng)有力的報(bào)告制度；嚴(yán)格內(nèi)部控制制度,完善會(huì)計(jì)檢查規(guī)章,改進(jìn)檢查方法,嚴(yán)肅檢查結(jié)果；第三,與時(shí)俱進(jìn),改進(jìn)業(yè)務(wù)流程,加快會(huì)計(jì)操作風(fēng)險(xiǎn)控制系統(tǒng)建設(shè),減少會(huì)計(jì)操作的風(fēng)險(xiǎn)點(diǎn)；第四,突出對高風(fēng)險(xiǎn)點(diǎn)的監(jiān)控管理,把風(fēng)險(xiǎn)管理的重點(diǎn)放在支行,使會(huì)計(jì)人員操作風(fēng)險(xiǎn)的防范意識(shí)不斷加強(qiáng)；第五,明確崗位職責(zé),硬性落實(shí)風(fēng)險(xiǎn)責(zé)任追究制度。 本文寫作的目的在于：揭示寧夏銀行會(huì)計(jì)操作風(fēng)險(xiǎn)管理水平,與國內(nèi)同行業(yè)進(jìn)行比較,客觀評價(jià)自身的風(fēng)險(xiǎn)狀況；揭示寧夏銀行會(huì)計(jì)操作風(fēng)險(xiǎn)管理中存在的主要問題并分析導(dǎo)致這些問題的原因,有助于完善管理機(jī)制,加強(qiáng)事前防范和事后的有效管理；提出相應(yīng)的對策,降低風(fēng)險(xiǎn)發(fā)生的概率,提高會(huì)計(jì)管理水平,增強(qiáng)風(fēng)險(xiǎn)防范能力,對操作風(fēng)險(xiǎn)較高的環(huán)節(jié)進(jìn)行重點(diǎn)監(jiān)管,減少可能帶來的損失,對寧夏銀行的會(huì)計(jì)建設(shè)提出更好的提示。
[Abstract]:In the modern economic system, commercial banks play a very important role in the security and stability of national economy and finance. In September 1997, in the Core principles of effective Banking Supervision published by the Basel Committee of Banking Supervision and Management, Operational risk and credit risk, state and transfer risk, market risk, interest rate risk, liquidity risk, legal risk, reputation risk have been listed as one of the eight major risks faced by the banking industry. However, for a long time, The management and research of credit risk and market risk have only been paid enough attention to by the banking and theoretical circles, but the management and research of operational risk have been neglected. Through literature research, normative analysis and qualitative analysis, this paper expounds the connotation, classification and characteristics of bank accounting operational risk, and summarizes the present situation of commercial bank accounting operational risk in China. This paper analyzes the main reasons for the formation of accounting operational risk, and then leads to the present organizational structure, related system and present situation of accounting operational risk management of Ningxia Bank, mainly from the risk management structure, management, supervision and inspection. The external environment, grass-roots personnel, cross-regional management and other aspects point out the practical problems in the management of accounting operational risk of Ningxia Bank, and put forward some theoretical countermeasures for the management and control of the risk of accounting operation in Ningxia Bank: first, To update the organizational structure of the risk management system, to pay more attention to the construction of the accounting team at the grass-roots level, to coordinate the relationship between risk prevention and business expansion, to strengthen the exchange of internal information and to establish a strong reporting system; Strict internal control system, perfect accounting inspection rules, improve inspection methods, and serious inspection results; third, keep pace with the times, improve business processes, speed up the construction of accounting operation risk control system, and reduce the risks of accounting operations; fourth, Highlight the monitoring and management of high risk points, put the emphasis of risk management on the sub-branch, so that accounting staff keep on guard against risks; fifthly, make clear the post responsibility, and implement the risk responsibility investigation system rigidly. The purpose of this paper is to reveal the level of risk management of accounting operation in Ningxia Bank, compare it with the same industry in China, and objectively evaluate its own risk situation; It is helpful to perfect the management mechanism, to strengthen the effective management in advance and afterwards, to put forward the corresponding countermeasures, to reveal the main problems existing in the accounting operation risk management of Ningxia Bank and to analyze the causes of these problems. It can reduce the probability of risk, improve the level of accounting management, strengthen the ability of risk prevention, supervise the link with higher operational risk, reduce the possible loss, and give a better hint to the accounting construction of Ningxia Bank.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33

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