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论文编号：	210
作者编号：	2120052252
上传时间：	2008/6/15 14:00:28
中文题目：	我国商业银行操作风险管理研究
英文题目：	Study on Operational Risk Mana
指导老师：	刘建
中文关键字：	商业银行;操作风险;风险管理;巴<
英文关键字：	Commercial bank;Operational ri
中文摘要：	巴林银行的倒闭尚未在人们的记忆中远去，国内接连爆发的金融大案、纷纷落马的金融高官又引起了人们对金融—这个现代经济核心的担忧。2007年4月邯郸农行金库管理员利用银行内部制度缺失、监管不力等漏洞，在五个月的时间内盗用金库现金5100万元，案发以后更是震惊全国，我们不禁要问：银行的监督检查有没有执行？风险该如何控制？可见，银行业正在面临着另外一种风险的威胁，正是本文要阐述的—操作风险。 操作风险自商业银行产生以来就一直存在，可以说是商业银行最古老的风险。但由于操作风险的隐蔽性和长期以来其造成的损失程度较小，因此一直被理论界和银行业所忽视。自上世纪80年代以来，金融创新与日俱增，银行业面临的金融环境和技术也日趋复杂，这使得操作风险显现的越来越明显，特别是加世纪90年代英国巴林银行和日本大和银行相继因为操作风险造成的巨额损失而倒闭，使得国际银行业对操作风险的重视程度达到前所未有的程度。 在近些年，银行界一系列重大损失事件的发生使得银行监管机构开始关注来自市场风险和信用风险之外的其它风险。这样操作风险被作为一类新的风险引入到银行的风险管理之中。巴塞尔新资本协议更是将操作风险作为风险管理的重点，将操作风险纳入到最低资本监管要求。巴塞尔委员会在其《新资本协议》中郑重地把操作风险与信用风险、市场风险一并纳入到对金融机构的监管框架之中，并要求为操作风险配备相应的资本。国内，银监会2005年发布的《关于加大防范操作风险工作力度的通知》，首次提出了操作风险这一概念。2007年6月又发布了《商业银行操作风险管理指引》，明确了操作风险管理方面的监管指导意见，希望商业银行能不断提高风险管理水平。通过分析我们知道我国商业银行的操作风险与国际同业相比有自身的特殊性，无论是操作风险的表现形式、形成原因，还是管理理念、控制方法，与国外商业银行都有较大差异。一方面在我国操作风险损失事件发生频繁，操作风险日益成为银行业面临的很重要风险，另一方面我国针对操作风险的研究还处于初级阶段。因此，研究操作风险、界定、度量操作风险，深刻分析其产生的理论根源和现实起因，并结合我国商业银行操作风险管理的特殊性，进而相应地提出商业银行操作风险管理的对策，对操作风险管理的理论和实践、金融业的健康运行乃至整个国民经济的平稳健康运行都具有非常重要的意义。 本文以我国商业银行操作风险管理为题，在理论回顾部分运用理论分析、定性分析、定量研究、归纳演绎等方法，对商业银行操作风险管理相关理论进行了综述，从风险的界定、商业银行风险的分类出发，具体阐述了操作风险的定义、分类、特征、度量方法及管理框架的建立。鉴于巴塞尔新资本协议对商业银行风险控制的重要指导意义，本文对巴塞尔新资本对操作风险的管理研究进行了深入分析，并指出了我国商业银行实施巴塞尔新资本协议存在资本充足率、风险数据搜集等障碍。接下来作者从国外商业银行的操作风险管理现状出发，分析了这些银行操作风险管理的基本框架和流程，指出了国外商业银行在高度认识操作风险意义、强调对操作风险合理分类、积极开发和引进操作风险测量技术和建立资本约束机制等方面的先进经验，同时也分析了不足之处。借鉴国际金融界关于操作风险管理的理论与实践技术，作者对我国商业银行的操作风险管理现状进行分析，通过比较研究的方法得出了我国商业银行与国外商业银行操作风险的成因上存在着较大差异的结论，进一步深入分析指出了我国商业银行对操作风险管理的认识偏差，揭示了我国商业银行操作风险管理中存在的问题以及与领先银行的差距，并从政府干预、风险管理组织控制机制、规章制度不健全和执行不力、银行员工素质、监管不力等方面分析了我国商业银行操作风险的现实起因。同时指出了我国银行业实行《巴塞尔新资本协议》存在的资本不足、缺乏损失数据等主要障碍。在此基础上，提出了我国商业银行加强操作风险管理的对策，主要包括加强操作风险管理的基础设施建设；以完善公司治理结构、加强商业银行的内部控制建设和风险文化建设为主要内容的风险管理环境；建立健全适合中国商业银行的风险管理组织结构和周密的操作风险管理流程以及强化操作风险的责任追究机制和激励机制等。渤海银行操作风险管理体系为例，介绍了该银行操作风险管理的框架、流程、风险防范体系和风险管理工具。指出了其在流程管理、组织架构、管理模式上的一些创新之处，肯定了该银行在操作风险管理上的一些有益实践。同时以一个从业者的角度对该银行在流程建设、系统建设、人力资源等方面提出了建议，以提高操作风险管理的水平。 总之，本人结合国内外对操作风险研究的有关成果和相关案例，运用MBA阶段所学的有关知识，对我国商业银行操作风险进行了初步的探索，目的是能对提高我国商业银行操作风险管理水平作出自己的贡献，但是鉴于本人水平有限，文中一定有不少疏漏与错误之处，敬请评审专家与答辩专家批评指正，本人将继续学习，不懈探索，为提高我国商业银行操作风险管理水平而努力。
英文摘要：	The bankrupting of Bahrain bank has not been far away from our memory. Recently the continuous economic cases rose at home. The high rank official of this cases arose the people's attention for the financial modem economics' center. In Apr 07, two checkers of ABC steal fifty-one million RMB form the treasury they work. When the news were announced to the public, people surprise why the supervision rules are useless. Such thing make us know that we are faced the other risk-operational risk. Operational risk，the oldest one that has existed since commercial banks come into being, has been ignored for its concealment and little loss degree. From 80s of the last century，financial environment and technology are more and more complicated, operational risk is more and more marked because of increasing financial reform, especially the bankrupt of Bahrain Bank and Daiwa Bank for great loss since in the 1990s make international banking pay more attention to operational risk on an unprecedented degree. In recent years, a series of great loss make supervision institution begin to concern about risk and bring it into risk management. New Basel accord agreement even takes operational risk as focal point and the lowest supervision. New Basel accord contains solemnly the three risks， operational risks， credit risks and market risks for the financial construction, and related capitals for operational risks. At home，banking monitoring department mention the conception of operational risk firstly presently. And recently strengthen the management request. Compared with international inter-banks, the operation risk of our banks has common and its own specific characteristics. The expression forms, reasons, management method and control method are different from oversea commercial banks. On one hand, frequently occurrence makes operational risks be the biggest risk that our banks must face. On the other hand, the study on operational risk is at the elementary stage. So study on how to perfect operational risk management is very practical. We should analyze its root and reasons through many ways， as research the risk， judge the risks， measure the risk，in order to find the settlement methods. Those are significant for China banking business to achieve sustainable, healthy and efficient management. Simultaneously, it benefit for nationality economy. The theme of this chapter is mainly about management of operational risk in our commercial bank. It concentrate on the operational risk which is being widely speeded, with the methods of theory analysis, quantitative analysis, exoteric analysis, demonstration research, deduction etc. It analyze the risks completely, describe the definition of operational risk, the system of operational risk, the character of operational risk, the measure methods of operational risk and the capital management frame etc. Whereas the important meaning of New Basel record at risk controlling, the paper analyze the management request on operational risk in depth and draw the conclusion that our bank has obstacle in two aspect. One is the rate of capital adequacy, the other is the difficulty in collecting the risk data. Then I study the theory of international financial operational risk and practice technology theory, pointed the advanced experiences of bank overseas. The experiences including several aspects, the high level of awareness of the risk significance, the emphasis on operational risk and reasonable classification, positive development and the introduction of operational risk measurement technology and the establishment of capital and restraint mechanisms, such as the advanced experience, but also of inadequate. Through the research, the paper analyze the current situation of operational risks in our bank, state the difference opinion to the risks of our bank， discover the problems of our bank and the gap between the advanced bank and ours. Then I analyze the source of operational risks by communication economics theory and game theory methods according to economics. Through the analysis of China's commercial banks on operational risk management, I reveal the problems that exist in our commercial banks. Such as the gap with leading banks and government intervention, risk management control mechanisms, rules and regulations do not sound and ineffective implementation, the quality of bank staff, ineffective supervision, and other aspects of reality causes of China's commercial banks operational risk. Then find settlement methods. Under the base of the previous research results, I have my opinion on how to prevent operational risks from our bank, including changing bank govern structure, building operational risk management system and strengthening research of capitals relating for operational risks. At the same time, we should establish a suitable system for China's commercial banks, risk management and organizational structure of the well-operation to strengthen risk management processes and operational risk of accountability mechanisms and incentive mechanisms. In the end, I study the case of “China Bohai Bank”, discuss the strategy and procedure of operational risk management, and draw the conclusion that the bank has some advance practices that can be used by other China bank. At the same time suggest the bank promoting such aspects as system-building, human resources and other aspects of the proposals to enhance operational risk management level from a practitioner's point of view. In a word, this dissertation is a fundamental study of operational risks. The emphasis is placed on institutional reasoning of operational risks and solutions designing, with special attention paid to particularity of China.
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