S商业银行信贷操作风险管理研究

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摘要

银行作为一个经营风险的行业，对经济整体具有至关重要的影响。2008 年的

全球性金融危机，使得银行业经营的外部环境越来越不稳定。随着银行规模的不

断扩大，经营复杂程度的不断提高，银行所面临的操作风险不断凸显并呈现上升

趋势。同时，也相继出现不同程度的震惊国际金融界的信贷操作风险损失案件。

因此，2004 年监管委员会发布的《巴塞尔新资本协议》将操作风险和信用风险、

市场风险一并纳入商业银行的最低资本要求，要求商业银行必须实行包括操作风

险在内的全面风险管理。从我国目前银行业发展来看，普遍存在银行从业人员操

作风险意识薄弱、风险管理技术手段落后、风险管理经验严重不足等现象。近年

来，在国内银行业界因操作风险引发的大案不断发生，既给我国造成严重经济影

响，也严重损坏了我国银行业的良好形象，扰乱了社会秩序。因此，如何正确的

认识银行信贷操作风险，借鉴国外先进的风险管理经验，科学建立有效的操作风

险管理体系，已成为我国商业银行操作风险管理的紧迫问题。

本文首先从商业银行操作风险的内涵出发，梳理了与本论文研究相关的操作

风险的类型、主要特征、监管的稳健做法以及信贷操作风险理论假设，列举了国

内外银行操作风险的大案、要案，针对 S商业银行自身的组织架构、信贷人员结

构、经营状况、不良贷款状况、风险管理现状等，分析 S商业银行信贷操作风险

的主要风险；其次，本文通过调查对 S商业银行进行规范研究，试图分析存在操

作风险的主要原因包括组织架构、风险管理激励与约束不协调、技术手段落后、

贷后管理缺乏后续管理等。同时，对信贷操作的贷前、贷中、贷后的信贷全过程，

对影响信贷操作风险的六个方面即制度风险、人员风险、贷前调查风险、信贷审

批风险、信贷发放风险、贷后管理风险进行分析。再次，本文借鉴国外银行操作

风险管理的先进经验，从构建 S商业银行风险管理框架入手，提出加强 S商业银

行信贷操作风险管理的对策及建议。

银行信贷操作风险的有效管理，有利于商业银行建立自我完善和持续改进的

良性机制，强化信贷资产质量，降低商业银行经营风险，提高盈利水平。通过本

文研究得出，商业银行要改进信贷操作风险管理主要应从改进信贷风险管理组织

结构、构建完善的信贷操作风险监管机制、建立谨慎的信贷风险文化、加大风险

的监控力度、实施风险人才发展战略、制定实施权责利相均衡的信贷奖惩考核机

制等六个方面着手。

关键词：商业银行操作风险风险管理信贷

ABSTRACT

Banking, as a business operating risks, exerts profound impacts on the economy as

a whole. The global financial crisis in 2008 put the banking business external

environment in more and more unstable situation. With the continuous expansion of the

scale and the increasing operation complexity, banking facing the highlighted

operational risks and they are still rising. At the same time,operational risks causing

different degree loss of credit shocked the international financial circle one after another.

Therefore, The New Basel Capital Accord issued by the Supervision Committee in 2004

integrates operational risk, credit risk and market risk into commercial banks’ minimum

capital requirements, and requires commercial banks to implement comprehensive risk

management including operational risk.Such general phenomena exist in the present

banking industry in China as bank employees’ weak awareness in operational risk,

backward technology in risk management and lack of risk management experience. In

recent years, bad cases caused by operational risk in the domestic banking industry

never cease to occur, and they bring serious economic impact to our economy and

seriously damage the favorable image of China’s banking industry, thus disrupting the

social order. Therefore, in the field of operational risk management, it has grown to be

an urgent issue for commercial banks in China to correctly understand the bank credit

risk, learn from advanced foreign experience in risk management and establish effective

operational risk management system.

This thesis, firstly, based on the connotation of operational risk in commercial

banks and combining operation risk characteristics, forms,different stable supervision

way and many kinds of assumption operation risk theory. It also list causes of credit

operation risk in domestic and foreign small and medium-sized commercial banks, such

as organization structure,operating conditions,bad loan and do on . Analyzes S

Commercial Bank’s main risks in operation risk according to its actual situation and

particularity; secondly, by launching a normative study on S commercial bank through

investigation, this study tries to illustrate main causes of operational risk and makes a

quantitative analysis of the whole process of credit operation (pre-loaning, loaning and

after loaning) and the six aspects influencing the credit operational risk, i.e., system risk,

personnel risk, pre-loaning investigation risk, credit approval risk, credit delivery risk,

and after loaning management risk. Last but not least, drawing lessons from foreign

banks’ advanced experience in operating risk management.This thesis constructs the

risk management framework for S Commercial Bank and puts forward some

countermeasures and suggestions to strengthen S Commercial Bank’s operational risk

management.

To control the operation of commercial banks credit risk, It mainly processes in

below six aspects: improve credit risk management organizational structure, build a

sound credit operational risk regulatory mechanism, establish prudent credit risk

culture,highlight the strength of risk supervision system, implement the risk talent

development strategy, formulate evaluation mechanism which measure the equilibrium

of interest ,responsibility and right. Effective operational risk management of bank

credit which in favor of the establishment of self-improvement and continuous

improvement,standardise the overall business management. Furthermore, it also can

strengthen the quality of credit assets, reduce banking risks and increase profitability for

commercial banks.

Key Words: commercial bank, operational risk, risk management

中文摘要

ABSTRAC

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

1.1 研究背景及研究意义 ........................................................................................ 1

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

1.1.2 研究目的及意义 ...................................................................................... 3

1.2 关于银行信贷操作风险的研究现状 ................................................................ 4

1.2.1 信息化建设与内部控制为视角的研究 ................................................... 4

1.2.2 信贷操作人员的心理诱发为视角的研究 .............................................. 5

1.2.3 以骗贷和公司治理为视角的研究 .......................................................... 5

1.2.4 以预防放贷环节风险为视角的研究 ...................................................... 7

1.3 研究内容及框架 ................................................................................................ 8

1.4 研究方法 .......................................................................................................... 10

第二章信贷操作风险的相关理论 ............................................................................ 11

2.1 信贷操作风险的的相关概念 ........................................................................... 11

2.1.1 操作风险 ................................................................................................. 11

2.1.2 操作风险的类型 ..................................................................................... 11

2.1.3 操作风险的特征 .................................................................................... 13

2.1.4 信贷操作风险 ........................................................................................ 14

2.2 信贷操作风险的的相关理论 .......................................................................... 15

2.2.1 操作风险管理和监管的稳健做法 ........................................................ 15

2.2.2 信贷操作风险理论假设 ........................................................................ 18

2.2.3 信贷操作风险六因素分析 .................................................................... 20

2.3 商业银行加强信贷业务操作风险管理的意义 .............................................. 22

第三章 S商业银行信贷操作风险管理现状及问题 ................................................. 23

3.1 S 商业银行经营概括 ........................................................................................ 23

3.1.1 S 商业银行的组织框架 .......................................................................... 23

3.1.2 S 商业银行的信贷人员结构 .................................................................. 25

3.1.3 S 商业银行的经营能力和管理水平 ...................................................... 25

3.2 S 商业银行风险管理现状 ................................................................................ 26

3.2.1 S 商业银行风险管理偏好 ...................................................................... 26

3.2.2 S 商业银行风险管理体系 ...................................................................... 27

3.3 S 商业银行信贷业务管理现状 ........................................................................ 28

3.3.1 S 商业银行信贷业务流程 ...................................................................... 28

3.3.2 S 商业银行信贷业务操作风险点 .......................................................... 31

3.4 S 商业银行信贷操作风险管理存在的主要问题 ............................................ 33

3.4.1 组织架构问题 ........................................................................................ 33

3.4.2 风险管理激励与约束机制不协调 ........................................................ 34

3.4.3 风险管理中的技术手段较为落后 ........................................................ 35

3.4.4 贷后缺乏后续管理 ................................................................................ 35

第四章 S商业银行信贷操作风险的成因分析 ......................................................... 38

4.1 S 商业银行信贷操作风险的间接原因 ............................................................ 38

4.1.1 行业特点的影响 .................................................................................... 38

4.1.2 政策性因素的影响 ................................................................................ 38

4.1.3 金融危机的负面影响 ............................................................................ 39

4.1.4 S 商业银行自身体制的不完善 ........................................................... 39

4.2 S 商业银行信贷操作风险的直接原因 ............................................................ 40

4.2.1 管理框架不清晰 .................................................................................... 40

4.2.2 对操作风险的认识不足 ........................................................................ 40

4.2.3 内控制度执行不强 ................................................................................ 41

4.2.4 风险预警机制尚未完全健全 ................................................................ 41

4.2.5 考核激励机制落后 ................................................................................ 42

4.2.6 法人治理机制不健全 ............................................................................ 42

第五章 S 商业银行信贷操作风险的对策 ................................................................... 44

5.1 改进信贷风险管理组织结构 .......................................................................... 44

5.1.1 建立扁平的风险管理组织结构 ............................................................ 44

5.1.2 成立由管理层直接推行的内控机构 .................................................... 45

5.1.3 加强信贷部门在内控体系建设中的职责 ............................................ 45

5.2 构建完善的信贷操作风险监管机制 .............................................................. 45

5.2.1 建立对商业银行信贷风险的评估系统 ................................................ 45

5.2.2 建立信贷风险责任追究制 .................................................................... 46

5.2.3 树立优先内控的经营管理理念 ............................................................ 46

5.2.4 加强操作风险数据的信息化建设 ........................................................ 47

5.3 建立谨慎的信贷风险文化 .............................................................................. 47

5.3.1 科学识别信贷操作风险 ........................................................................ 47

5.3.2 转变操作风险的管理文化 .................................................................... 47

5.4 加大风险的监控力度 ...................................................................................... 47

5.4.1 加强内部审计的信贷风险管理作用 .................................................... 48

5.4.2 加强贷前基本情况审查 ........................................................................ 48

5.4.3 加强贷后管理力度 ................................................................................ 49

5.5 实施风险人才发展策略 .................................................................................. 49

5.5.1 加强风险管理人才建设 ........................................................................ 49

5.5.2 加强职工队伍建设 ................................................................................ 50

5.6 制定实施权责利相均衡的信贷奖惩考核机制 .............................................. 50

5.6.1 合理分配考核指标 ................................................................................ 50

5.6.2 制定充分体现信贷人员权责利相均衡的奖惩制度 ............................ 51

5.6.3 加强信贷管理的检查监督 .................................................................... 51

第六章结论与展望 .................................................................................................... 52

6.1 结论 .................................................................................................................. 52

6.2 展望 .................................................................................................................. 53

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

在读期间公开发表的论文和承担科研项目及取得成果 ............................................ 56

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

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摘要：

摘要银行作为一个经营风险的行业，对经济整体具有至关重要的影响。2008年的全球性金融危机，使得银行业经营的外部环境越来越不稳定。随着银行规模的不断扩大，经营复杂程度的不断提高，银行所面临的操作风险不断凸显并呈现上升趋势。同时，也相继出现不同程度的震惊国际金融界的信贷操作风险损失案件。因此，2004年监管委员会发布的《巴塞尔新资本协议》将操作风险和信用风险、市场风险一并纳入商业银行的最低资本要求，要求商业银行必须实行包括操作风险在内的全面风险管理。从我国目前银行业发展来看，普遍存在银行从业人员操作风险意识薄弱、风险管理技术手段落后、风险管理经验严重不足等现象。近年来，在国内银行业界因操作风险引发...

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