国有大型银行分支机构操作风险及其防范研究

Research on operational risk and preventive measures of the branches of the large state-owned banks

摘要:(摘要内容经过系统自动伪原创处理以避免复制,下载原文正常,内容请直接查看目录。)

银行业是一个高风险的行业,对风险的防备、治理和化解是坚持银行业安康成长的基本。迷信有用的金融风险治理一方面可以包管银行业金融机构安康、连续、稳健运转,另外一方面还可以下降银行防备金融风险的资金本钱,进步竞争力。今朝,金融机构面对的重要风险包含市场风险、信誉风险和操风格险。近几年跟着金融全球化、金融管束的抓紧,金融技巧的日趋庞杂和金融办事产物的日趋丰硕,加年夜了银行操风格险产生的能够性,再加上操风格险丧失事宜对银行运营形成的负面影响能够是直接的,深远的,使得操风格险在金融理论中的位置日益彰显。与此同时,关于处在经济转型情况,正加快推动对内改造,扩展对外开放的中国银行业来讲,一方面是迫于巴塞尔新本钱协定监管达标须要,另外一方面是跟着国际金融机构特殊是分支机构各类背规和讹诈事宜频发,使得操风格险治理对我国金融机构来讲具有紧急性。而我国工、农、中、建、交五年夜家国有年夜型银行资产总额(境内)自2006年以来,截至2012岁终,资产总额和存款总额分离较2006岁终增加了143.24%和143.75%,资产总额和存款总额在全银行业金融机构的占比分离为44.14%和44.31%,即国有年夜型银行在我国全体银行业金融机构中占领了重要位置。综上,准确熟悉和周全懂得操风格险,做好年夜型银行特殊是分支机构的操风格险治理,树立一个完美、有用的操风格险治理系统,增强治理、掌握和监管,确保从分支机构至总行均衡安康运转,对保护我国金融次序的稳固意义严重。本论文共分为六个部门,详细内容以下:第一部门导论,笔者说明了对国有年夜型贸易银行分支机构操风格险及其防备的配景、意义,研讨办法和重要的进献与缺乏。第二部门文献综述,重要解释了操风格险的界说、种别和特点,和操风格险治理的理念、框架和办法。第三部门是国有年夜型贸易银行分支机构操风格险的特色、表示情势、构成缘由及治理近况。第四部门是国有年夜型银行分支机构操作的案例剖析。第五部门是树立健全国有年夜型贸易银行分支机构操风格险治理系统。第六部门是防备国有年夜型贸易银行分支机构操风格险治理的战略。从研讨成果看,本文的写作意图获得了较充足的完成,在已有研讨的基本上,重要是有以下进献:1.研讨视角奇特。重要总结了国有年夜型银行分支机构操风格险的特色,表示情势、构成缘由和治理近况。2.研讨主线紧贴改造偏向。论文联合巴塞尔Ⅲ和《贸易银行本钱治理方法(试行)》(中国银监会2012年1号召)对操风格险的请求停止研讨。3.研讨思绪清楚,提出防备国有年夜型银行分支机构操风格险的战略适合。经由过程对国有年夜型银行分支机构真实产生的操风格险案例,反应出以后年夜型银行分支机构操风格险治理在运营机制与治理系统上的缺乏的地方,提出了树立健全年夜型贸易银行分支机构操风格险治理系统,防备国有年夜型银行分支机构操风格险治理的战略。固然,本文也有缺乏的地方,重要表示在:一是研讨具有必定的单方面性。笔者因历久从事对国有年夜型银行分支机构的监管,接触面较狭小,对其它类型金融机构操风格险的懂得绝对较少,是以,在剖析年夜型银行分支机构操风格险治理的近况和成绩和处理的战略等方面存在必定的单方面性。二是本文所举案例在某些方面所具代表性不敷凸起。笔者在文中所举案例仅为本身接触到的地点某二级城市年夜型银行分支机构产生的操风格险案例,未触及其它城市、其它机构类型。

Abstract:

Banking is a high risk industry, preparedness, and Governance on risk mitigation is to adhere to the basic banking industry growth in Ankang. Scientific and effective financial risk management can guarantee a banking financial institution in Ankang, continuous and stable operation, on the other hand can also decrease the cost of funds of banks against financial risk, improve competitiveness. At present, the important risks faced by financial institutions including market risk, credit risk and operational risk style. In recent years, along with financial globalization, financial bundle seize and financial skills is becoming more and more complex and financial services and products increasingly rich, plus the eve of the bank operation style insurance of can and foreign style insurance loss matters of banking operation of negative effects can be direct, profound, making operation style risks in financial theory position, becomes more and more obvious. At the same time, for in the economic restructuring, is accelerating push for reform, expand opening to the outside world of China's banking sector is concerned, on the one hand is under the Basel new capital agreement regulatory compliance needs, on the other hand is along with the international financial institutions special is frequent branches all kings of back gauge and blackmail matters and makes the operation style of risk management of China's financial institutions are urgent. And China's industry, agriculture, construction, five of the eve of a large state-owned bank total assets (domestic) since 2006, as of 2012 at the end, the total assets and total deposits of separation is 2006 years eventually increase the 143.24% 143.75%, total assets and total deposits in the banking financial institutions accounted for than separation was 44.14% and 44.31%, namely the large state-owned banks in our country all banking financial institutions occupied the important position. To sum up, the correct understanding and comprehensive understand style insurance operation, good special large banks are branches of the operating style of risk management, establish a perfect and useful exercise style risk governance system, enhance governance, control and supervision, to ensure to operate from the branches to the head office balanced health and to protect our country's financial order stable of great significance. This thesis is divided into six departments, with the following contents: the first part is introduction, the author explains to the branches of the large state-owned commercial banks exercise style risk and guard against the background, significance, research methods and important into offer and lack. The second part of the literature review important explains the operation style of insurance, the definition, the category and characteristics, and exercise style risk governance concept, framework and methods. The third sector is the large state-owned commercial bank branches operating style risk characteristics, form, cause and governance status. The fourth part is to analysis the operation of large state-owned bank branches type case. The fifth sector is to establish branches of the large state-owned trade bank operation style insurance management system. The sixth sector is a branch of the large state-owned foreign trade bank against the strategic risk governance style. From the results, the intention of this paper was completed more adequate in the existing research, basically, the important is to have the following contributions: 1 peculiar research angle. This paper summarized the characteristics of important branches of large state-owned banks operating style of insurance, said the situation, cause and governance status. 2 to study the main line transformation bias. The joint Basel III and "commercial bank capital management approach (Trial)" (2012 1 called Chinese CBRC) research on operation style insurance claim. 3 research ideas clearly, puts forward to prevent the large state-owned bank branches operating strategy for insurance style. The process of the large state-owned bank branches to generate real operation style insurance case through the, the reaction after large bank branches operating style risk governance in the operating mechanism and management system the lack of local proposed to establish and perfect the large trade bank branches operating style risk governance system, against the large state-owned bank branches operating style risk management strategy. Of course, we also have a lack of place, said in an important. One is to study with unilateral degree. The author because long-term engaged in the supervision of large state-owned bank branches, contact surface is small, the other types of financial institutions operating style insurance know absolutely less, is the one-sided sex that must exist in the analysis large bank branches operating style risk management status and problems and solving strategy and other aspects. Two is the case cited by the representative on the bulge in some aspects. Produced by the author in the cases cited only for their own exposure to place a second level of large cities bank branches operating style insurance case, did not touch other cities, other types of institutions.

目录:

摘要4-6
Abstract6-8
1. 导论13-18
    1.1 研究背景与意义13-15
        1.1.1 研究背景13-14
        1.1.2 研究意义14-15
    1.2 研究思路及论文框架15
    1.3 研究方法15
    1.4 主要贡献和不足15-18
2. 文献综述18-28
    2.1 操作风险的定义、类别和特征18-22
        2.1.1 操作风险的定义18-19
        2.1.2 操作风险的类别19
        2.1.3 新巴塞尔协议下对操作风险界定体现出的操作风险的特点19-21
        2.1.4 操作风险的主要特征21-22
    2.2 操作风险管理理念、框架和方法22-26
        2.2.1 操作风险管理理念22-23
        2.2.2 操作风险管理框架23
        2.2.3 操作风险管理方法23-24
        2.2.4 操作风险管理过程24-26
    2.3 文献评述26-28
3. 大型商业银行分支机构操作风险的特点、表现形式、形成原因及管理现状28-42
    3.1 国有大型商业银行分支机构业务特点28-30
        3.1.1 重占领市场,轻风险防范28-29
        3.1.2 重业务拓展,轻风险管理29
        3.1.3 重信用风险,轻操作风险29-30
    3.2 国有大型商业银行分支机构操作风险的特点30-31
        3.2.1 操作风险点多面宽,防控难度较大30
        3.2.2 操作风险与信贷风险紧密相关,通过操作风险诱发信贷风险30-31
        3.2.3 操作风险多发生在基层网点,时有发生管理疏漏案件31
        3.2.4 人情代替制度、违规操作31
    3.3 分支机构普遍存在的几大类主要操作风险31-33
        3.3.1 操作流程和制度传达引起的违规31
        3.3.2 知识缺乏型违规31-32
        3.3.3 习惯性违规32
        3.3.4 服从性违规32
        3.3.5 制度执行违规32-33
    3.4 大型商业银行分支机构操作风险表现形式33
        3.4.1 有关人员违规操作33
        3.4.2 金融犯罪33
        3.4.3 业务活动效率低下33
    3.5 分支机构操作风险形成的原因分析33-37
        3.5.1 内控优先理念缺失,规章制度如同虚设33-34
        3.5.2 受激励约束机制的影响,业务发展与内控失衡34-35
        3.5.3 重基层操作人员管理,轻高层管理人员管理35
        3.5.4 内部监督制约机制不到位35-36
        3.5.5 新技术发展加大了商业银行操作风险36-37
        3.5.6 外部环境影响和错误的道德观念引起主观性操作风险37
    3.6 大型商业银行分支机构操作风险管理现状37-42
        3.6.1 金融全球化增加了操作风险管理难度37
        3.6.2 在缓释其它风险时,加大了防范操作风险新难题37-38
        3.6.3 跨国界的金融交易和服务增加了操作风险38
        3.6.4 分支机构需提高操作风险管理意识38-39
        3.6.5 分支机构操作风险管理架构需进一步建立完善39-40
        3.6.6 监管当局已将操作风险纳入重点监管范围40-42
4. 大型商业银行分支机构操作风险案例分析42-53
    4.1 案情介绍42-45
        4.1.1 案例1内部人员违反银行信贷政策给银行带来的损失42-43
        4.1.2 案例2外卡交易涉嫌外部欺诈43-44
        4.1.3 案例3银行出纳员内部欺诈侵占银行资金44
        4.1.4 案例4银行科技人员利用新技术诈骗储户资金44-45
        4.1.5 案例5借款人不符合贷款条件,但银行违规发放贷款45
    4.2 案例分析45-49
        4.2.1 案例1的分析45-46
        4.2.2 案例2的分析46-47
        4.2.3 案例3的分析47-48
        4.2.4 案例4的分析48-49
        4.2.5 案例5的分析49
    4.3 案例启示49-53
        4.3.1 因高管人员违规操作造成银行过大损失49-50
        4.3.2 新技术的发展加大了外部欺诈操作风险50-51
        4.3.3 银行应严防内部欺诈51-53
5. 建立健全国有大型银行分支机构操作风险管理体系53-64
    5.1 梳理健全国有大型银行操作风险管理整体组织架构53-56
        5.1.1 梳理整体组织架构53-55
        5.1.2 健全具体管理架构55-56
    5.2 建立恰当的分支机构操作风险管理架构56-62
        5.2.1 分支机构操作风险管理战略制定56-57
        5.2.2 建立规范的操作流程57-61
        5.2.3 建立和逐步完善操作风险计量管理系统61
        5.2.4 建立和实施操作风险管理的考评、监督和问责61-62
    5.3 建立良好的操作风险管理环境62-64
        5.3.1 操作风险管理必须得到高级管理层的参与和支持62
        5.3.2 良好地沟通62
        5.3.3 形成良好的操作风险管理文化62-64
6. 防范国有大型银行分支机构操作风险管理的策略64-69
    6.1 分支机构应构建整体联动的操作风险管控体系64-67
        6.1.1 建立案件防控监测系统64-65
        6.1.2 完善操作风险自评估和管理考评两项机制65
        6.1.3 运用三大管理工具65-66
        6.1.4 内外合力,加强金融内部稽核和外部监督66-67
    6.2 分支机构应业务发展与风险防控齐头并进67
    6.3 监管当局可针对不同机构采取差异化的监管措施67-69
        6.3.1 增加内控案防检查频率67-68
        6.3.2 实行严格的奖惩措施68-69
参考文献69-71
致谢71