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论文编号：	13411
作者编号：	2320190599
上传时间：	2022/6/14 21:48:40
中文题目：	ST银行基于内控视角的操作风险管理研究
英文题目：	Research on Operational Risk management of ST Bank from the Perspective of Internal Control
指导老师：	王永进 教授
中文关键字：	风险管理；操作风险；内部控制
英文关键字：	Risk Management；Operational Risk；Internal Control
中文摘要：	摘要 ST 银行是一家成立超过百年的全球性银行，自成立以来，ST 银行从传统银 行业出发，逐渐进军国际贸易投资，发展为世界领先的全球性银行，在金融危 机和欧债危机中表现强劲。然而，ST 银行在 2015 年左右接连被爆出丑闻，监管 罚款数额巨大，逐渐暴露出长期以来隐藏的风险管理问题。ST 银行急需进行转 型和改革，弥补漏洞，加强风险管理能力，提升银行的核心竞争力。本研究通 过案例分析和对银行现状的分析，发现 ST 银行由于内部程序、人员、信息技术 系统等操作风险事件原因造成的损失比例较大，需要进一步提升银行的操作风 险管理水平。 本文针对目前 ST 银行操作风险管理现状和内部控制环境分析，从内部控制 角度提出 ST 银行改善风险管理现状的有效途径。商业银行的内部控制是借助自 身的系统性风险防控流程和制度，对风险在发生前、发生过程中以及发生过后 的防控和管控的动态处理机制。内部控制体系不完善将加大操作风险暴露程度， 同时内部控制是提升操作风险管理水平的核心途径。本文依据操作风险和内部 控制相关的概念和理论框架，分析 ST 银行的组织框架、操作风险偏好、操作风 险政策与制度、三道防线、操作风险管理流程和内部控制体系。并通过案例分 析进一步分析 ST 银行操作风险损失较高的背后原因，即内部控制的不足之处。 然后从内部控制的五个抓手即内控环境、风险评估机制、内控活动、信息与沟 通机制和监督与评价角度提出改进对策。 在研究方法上，本文先对 ST 银行的相关资料进行了梳理，再结合文献整理 分析、专家访谈、对比分析、案例分析等方法，将实践与理论相结合，提升研 究的全面性和科学性。通过研究分析看出，ST 银行应该在操作风险管理方面进 行改进，从内部控制角度出发改善银行内部的环境和机制，全面提升银行的核 心竞争力和可持续发展能力，提升 ST 银行在全球的地位和影响力。 关键词：风险管理；操作风险；内部控制
英文摘要：	Abstract ST Bank is a global bank established for more than 100 years. Since its establishment, ST Bank has started from the traditional banking industry. Gradually, ST bank entered into international trade and investment area, and developed into the world's leading global bank. The bank performed strongly in the financial crisis and European debt crisis. However, ST Bank was hit by a series of scandals and huge regulatory fines in around 2015, which exposed its risk management problems that had been hidden for a long time. ST Bank is in urgent need of transformation and reform to remedy loopholes, strengthen risk management ability and enhance the core competitiveness of the bank. Through case analysis and analysis of the current situation of the bank, this study finds that ST Bank has a large proportion of losses caused by operational risk events such as internal procedures, personnel and information technology systems, which needs to further improve the operational risk management level of the bank. Based on the analysis of the current situation of ST Bank's operational risk management and internal control environment, this paper proposes effective ways to improve the current situation of ST Bank's risk management from the perspective of internal control. Internal control is a dynamic process and mechanism for commercial banks to prevent, control, supervise and correct risks in advance by formulating and implementing a series of systems, procedures and methods in order to achieve business objectives. The imperfect internal control system will increase the degree of exposure to operational risk, and internal control is the core way to improve the level of operational risk management. Based on the concepts and theoretical framework related to operational risk and internal control, this paper analyzes the organizational framework, operational risk preference, operational risk policy and system, three lines of defense, operational risk management process and internal control system of ST Bank. And through the case analysis to further analyze the reasons behind the high operational risk loss of ST Bank, that is, the insufficiency of internal control. Then from the five levers of internal control, namely, internal control environment, risk assessment mechanism, internal control activities, information and communication mechanism and supervision and evaluation, improvement countermeasures are put forward. In terms of research methods, this paper firstly sorted out the relevant data of ST Bank, and then combined the methods of literature analysis, expert interview, comparative analysis and case analysis to combine practice with theory to improve the comprehensiveness and scientificity of the research. Through the research and analysis, it came to a conclusion that ST Bank should improve operational risk management, improve the internal environment and mechanism of the bank from the perspective of internal control. This will comprehensively enhance the core competitiveness and sustainable development ability of the bank, and enhance the status and influence of ST Bank in the world. Key Words: Risk Management；Operational Risk；Internal Control
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