A商业银行会计操作风险管理研究

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摘要

银行业是一个经营风险的行业，几乎所有经营业务的运行都和会计有关，这

让会计操作环节当之无愧的成为了银行经营活动的高风险区域。会计操作风险是

我国商业银行操作风险最主要的表现形式之一，贯穿于银行业务的整个过程，研

究如何加强中小商业银行会计操作风险管理，探索适合中国实际的面向中小商业

银行的会计操作风险管理途径具有较强的实践指导和借鉴意义。

论文以 A商业银行为例，具体分析了 A商业银行会计操作风险现状、存在

的主要问题、产生的主要原因，并根据问题和原因提出了相应的防范与管理策略。

A商业银行在会计操作风险管理方面现状是开始在文化、人才、组织结构、制度

和技术方面采取完善措施，如风险防控文化建设开始起步，人才方面开始逐步完

善招聘培训机制，设立了基本独立的风险管理部门，制定了基本的风险管理制度，

实施了简单的风险管理信息系统，初步开始实施全面风险管理等，但也存在很多

问题，主要包括会计操作风险管理尚未置于战略高度，风险文化不深入；专业人

才不足，培养机制不健全；专门的会计操作风险组织架构缺失；管理制度及流程

设计不合理；制度及流程执行力度不足；信息化水平低，信息系统预警和风险控

制力度不足。通过对 A商业银行的会计操作风险成因进行分析，发现信息不对

称、个人理性与集体理性的冲突、管理的不完善、信息系统错误是问题形成的主

要原因。

针对 A商业银行的实际情况，对 A商业银行的会计操作风险提出了完善会

计操作风险防范作业流程和相应管理策略的建议。会计操作风险防范作业流程包

括：会计操作风险识别流程、风险与控制评估流程、重大事件报告流程、损失数

据收集流程、检查、整改、考核、报告流程、会计操作风险资本计量流程等作业

流程。管理策略包括将会计操作风险防范置于战略高度并加强风险管控文化；加

强员工培养和管理，健全员工约束和激励机制；完善会计操作风险管理组织架构；

优化制度流程，提高会计操作风险制度的执行力；加强会计操作分类管理，识别

和关注重点风险环节；建立健全会计操作风险监控体系；以集中作业平台建设为

契机，提高信息化水平；推行精细化管理，提升全面风险管理水平。对降低 A

商业银行会计操作风险具有重要的指导作用，也为其他中小商业银行的会计操作

风险管理提供借鉴和指导。

关键字：会计操作风险风险管理中小商业银行管理策略

ABSTRACT

Banking is an industry of operating business risk, almost all running operations are

related to accounting, which makes accounting operations become high-risk areas of

banking operations. Accounting operational risk is one of the most major manifestations

of commercial banks operational risk, throughout the whole process of banking business.

There is a strong practical guide and reference significance to research on how to

strengthen accounting operational risk management of small and medium commercial

banks, in order to explore accounting operational risk management way which is really

suitable for Chinese small and medium commercial banks.

Taking A commercial bank as an example, the paper analyzes the status quo, major

problems, primary cause of A commercial bank’s accounting operation risk, and the

paper presents the corresponding prevention and management tactics in accordance with

the problems and causes. A commercial bank has gradually taken measures on

accounting operating risk management in culture, talent, organization structure, system

and technology. Such as the preliminary establishment of the risk culture, the

improvement on recruitment and training mechanisms, establishing vertical and

independent risk management department, formulating basic risk management system,

implementing simple risk management information system, and carrying out

comprehensive risk management, etc.

But there are still many problems, mainly includes“accounting operational risk

management has not been placed on the strategic level; the risk culture is not deep

enough; lack of professional personnel and imperfect of training mechanism; lack of

specialized accounting operational risk organization structure; the design of

management system and process is unreasonable; the execution of system and process is

insufficient; the informationalized level is low; information system early warning and

risk control efforts is not enough. By analyzing the causes of the risk, there are four

mainly factors resulting in the risk, which are asymmetric information, the conflict

between individual rationality and collective rationality, imperfect management, and

defective information systems.

According to the actual situation of A commercial bank, the paper puts forward the

proposal that improve the accounting risk prevention work flow and the corresponding

management tactics. Accounting operation risk prevention work flow covers accounting

operational risk identification process; risk and control assessment process; significant

events reporting process; the loss data collecting process; inspection, rectification,

assessment, and reporting processes; accounting operational risk’s capital measurement

processes and so on.

Management tactics include that putting accounting operations risk prevention on a

strategic height and strengthening risk managing and controlling culture; strengthening

staff training and management, improving staff constraints and incentives; improving

the accounting operational risk management framework; optimizing system and

processes, improving the implementation of the accounting system; strengthening the

category management of accounting practices to identify and focus on important risk

areas; establishing and improving accounting operational risk monitoring system; taking

centralized operating platform as an opportunity to improve informationalized level;

implementing refined management to enhance the level of overall risk management. It

is important and meaningful for A commercial bank’s accounting operational risk, and

also for other small and medium commercial banks.

Keywords: Accounting Operational Risk; Risk Management; SMCBs;

Management tactics

摘要

ABSTRACT

第一章绪论 ..................................................................................................................... 1

1.1 研究背景及意义 ................................................................................................ 1

1.1.1 研究背景 .................................................................................................. 1

1.1.2 研究意义 .................................................................................................. 1

1.2 国内外先进水平 ................................................................................................. 2

1.2.1 风险管理研究 ........................................................................................... 2

1.2.2 操作风险管理研究 ................................................................................... 3

1.2.3 会计操作风险研究 ................................................................................... 4

1.3 研究内容与框架 ................................................................................................ 6

1.4 研究方法 ............................................................................................................ 7

第二章商业银行会计操作风险相关理论基础 ............................................................. 8

2.1 商业银行操作风险概述 ..................................................................................... 8

2.1.1 风险定义及分类 ....................................................................................... 8

2.1.2 操作风险定义 .......................................................................................... 8

2.1.3 操作风险的分类 ...................................................................................... 9

2.1.4 操作风险的特征 .................................................................................... 10

2.2 商业银行会计操作风险概念及分类 ............................................................... 12

2.2.1 商业银行会计操作风险概念 ................................................................. 12

2.2.2 商业银行会计操作风险分类 ................................................................. 12

2.2.3 商业银行会计操作风险特征 ................................................................. 16

2.3 商业银行会计操作风险管理相关理论 .......................................................... 17

2.3.1 全面风险管理理论 ................................................................................. 17

2.3.2 内部控制理论 ......................................................................................... 19

第三章 A 商业银行会计操作风险管理现状分析 ....................................................... 21

3.1 A 商业银行情况介绍 ....................................................................................... 21

3.2 A 商业银行会计操作风险管理体系 ............................................................... 22

3.2.1 文化方面-风险防控文化建设处于起步阶段 ........................................ 22

3.2.2 人才方面-开始逐步完善招聘培训机制 ................................................ 23

3.2.3 组织架构方面-设立了基本独立的风险管理部门 ................................ 24

3.2.4 制度方面-制定了基本的风险管理制度 ................................................ 24

3.2.5 技术方面-实施了简单的风险管理信息系统 ........................................ 26

3.2.6 初步开始实施全面风险管理 ................................................................. 26

3.3 A 商业银行会计操作风险管理存在的问题 ................................................... 27

3.3.1 会计操作风险管理尚未置于战略高度，风险文化不深入 ................. 27

3.3.2 专业人才不足，培养机制不健全 ......................................................... 28

3.3.3 专门的会计操作风险组织架构缺失 ..................................................... 30

3.3.4 管理制度及流程设计不合理 ................................................................. 30

3.3.5 制度及流程执行力度不足 ..................................................................... 32

3.3.6 信息化水平低，信息系统预警和风险控制力度不足 ......................... 33

3.4 A 商业银行会计操作风险成因分析 ............................................................... 34

3.4.1 信息不对称 ............................................................................................. 34

3.4.2 个人理性与集体理性的冲突 ................................................................. 34

3.4.3 管理的不完善 ......................................................................................... 34

3.4.4 信息系统错误 ......................................................................................... 35

第四章 A 商业银行会计操作风险防范作业与管理策略 ........................................... 36

4.1 A 商业银行会计操作风险防范作业 ............................................................... 36

4.1.1 操作风险识别流程 ................................................................................ 36

4.1.2 操作风险与控制评估流程 .................................................................... 36

4.1.3 操作风险重大事件报告流程 ................................................................ 38

4.1.4 操作风险损失数据收集流程 ................................................................ 39

4.1.5 检查、整改、考核、报告流程 ............................................................ 39

4.1.6 操作风险资本计量流程 ........................................................................ 41

4.2 A 商业银行会计操作风险管理策略 ............................................................... 42

4.2.1 将会计操作风险防范置于战略高度并加强风险管控文化 ................. 42

4.2.2 加强员工培养和管理，健全员工约束和激励机制 ............................. 42

4.2.3 完善会计操作风险管理组织架构 ......................................................... 45

4.2.4 优化制度流程，提高会计操作风险制度的执行力 ............................. 46

4.2.5 加强会计操作分类管理，识别和关注重点风险环节 ......................... 47

4.2.6 建立健全会计操作风险监控体系 ......................................................... 48

4.2.7 以集中作业平台建设为契机，提高信息化水平 ................................. 49

4.2.8 推行精细化管理，提升全面风险管理水平 ......................................... 50

第五章结论与展望 ....................................................................................................... 52

5.1 结论 .................................................................................................................. 52

5.2 展望 .................................................................................................................. 53

参考文献 ......................................................................................................................... 54

致谢 ............................................................................................................................. 57

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摘要：

摘要银行业是一个经营风险的行业，几乎所有经营业务的运行都和会计有关，这让会计操作环节当之无愧的成为了银行经营活动的高风险区域。会计操作风险是我国商业银行操作风险最主要的表现形式之一，贯穿于银行业务的整个过程，研究如何加强中小商业银行会计操作风险管理，探索适合中国实际的面向中小商业银行的会计操作风险管理途径具有较强的实践指导和借鉴意义。论文以A商业银行为例，具体分析了A商业银行会计操作风险现状、存在的主要问题、产生的主要原因，并根据问题和原因提出了相应的防范与管理策略。A商业银行在会计操作风险管理方面现状是开始在文化、人才、组织结构、制度和技术方面采取完善措施，如风险防控文化建设开始起步，人才方...

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