目 录
1 引 论 1
1.1 选题背景及意义 1
1.1.1 选题背景 1
1.1.2 选题意义 3
1.2 国内外研究现状 3
1.2.1 国外研究现状 3
1.2.2 国内研究现状 4
1.2.3 研究综述 5
1.3 研究思路及方法 5
1.3.1 研究思路 5
1.3.2 研究方法 6
1.4 本文的创新及不足 7
1.4.1 主要创新点 7
1.4.2 不足之处 7
2 商业银行操作风险管理理论基础8
2.1 操作风险的相关理论 8
2.1.1 操作风险的定义 8
2.1.2 操作风险产生的原因 8
2.1.3 操作风险的分类 8
2.2 操作风险的计量方法 11
2.2.1 基本指标法 11
2.2.2 标准法 11
2.2.3 高级计量法 12
2.3 操作风险对声誉风险的影响 13
3 AB 银行江西分行操作风险管理体系现状 14
3.1 AB 银行江西分行简介 14
3.2 AB 银行江西分行操作风险状况 14
3.2.1 操作风险限额指标 14
3.2.2 操作风险损失事件 15
3.2.3 重大操作风险损失事件 21
3.3 AB 银行江西分行操作风险管理体系 21
3.3.1 基本原则 21II
3.3.2 组织架构 21
3.3.3 主要流程 22
3.3.4 管理内容 24
3.3.5 管理机制 25
3.3.6 体系构建 26
4 AB 银行江西分行操作风险管理体系存在的问题及成因分析 27
4.1 AB 银行江西分行操作风险管理体系存在的问题 27
4.1.1 操作风险管理组织体系不够完善 27
4.1.2 操作风险管理流程存在缺陷 28
4.1.3 操作风险管理基础薄弱 28
4.1.4 缺少统一独立的操作风险管理部门 29
4.1.5 激励约束机制不完善 30
4.1.6 操作风险关键指标未根据本行实际情况适时更新30
4.2 AB 银行江西分行操作风险管理体系问题的成因分析30
4.2.1 操作风险管理体系陈旧落后 30
4.2.2 操作风险管理数据库建设进展缓慢 31
4.2.3 没有全面形成操作风险管理理念和文化31
4.2.4 内部管理架构设置的不合理 32
4.2.5 绩效考核侧重点偏移 32
4.2.6 缺少专业的操作风险管理人才且技术水平相对落后32
5 AB 银行江西分行操作风险关键指标的建立与改进 33
5.1 操作风险监测指标的不足与改进 33
5.1.1 操作风险监测指标的含义 33
5.1.2 KRI 的构建过程 33
5.1.3 操作风险监测指标存在的不足 34
5.1.4 操作风险监测指标的改进 34
5.2 操作风险与控制自我评估指标的不足与建立 39
5.2.1 自我评估指标收集 39
5.2.2 操作风险与控制自我评估指标存在的不足39
5.2.3 评估指标的建立 39
6 AB 银行江西分行优化操作风险管理体系的措施 44
6.1 健全操作风险管控制度 44
6.1.1 加强内部控制制度建设 44
6.1.2 建立监管机制保证内控制度的执行 44III
6.2 创建操作风险损失事件数据库 45
6.2.1 成立专业化的机构并建立操作风险损失数据库45
6.2.2 建立开放型数据库平台 45
6.2.3 加快损失数据库的建设进度 45
6.3 改善操作风险管理流程 46
6.3.1 加强业务流程管理 46
6.3.2 充分利用操作风险管理工具 46
6.3.3 建立独立统一的操作风险管理部门 46
6.4 建立操作风险评价与控制指标体系 47
6.4.1 实行严格的奖惩机制 47
6.4.2 建立操作风险内控评价制度 47
6.5 建立适合本行业务发展及经济形势的操作风险关键指标 47
6.6 应用关键风险指标进行预警 48
7 结 论 49
参考文献50
附表 1：重大操作风险事件标准参照 53
附表 2：操作风险监测指标报告表（ORM-KRI1.3 版本）56
致 谢 63IV
Table of Contents
1 Introduction 1
1.1 Background and Significance1
1.1.1 Background 1
1.1.2 The significance of the topic 3
1.2 Domestic and Foreign research status 3
1.2.1 Foreign Research Status3
1.2.2 Research state in China4
1.2.3 Summary of Study 5
1.3 Research ideas and Methods 5
1.3.1 Research Ideas 5
1.3.2 Methods 6
1.4 Innovation and Paper shortage 7
1.4.1 The main innovation 7
1.4.2 Shortcomings 7
2 Commercial Banks Operational Risk Management Theory 8
2.1 The theory of operational risk 8
2.1.1 The definition of operational risk 8
2.1.2 The risk of operational reasons8
2.1.3 Classification of operational risk 8
2.2 Operational risk measurement methods 11
2.2.1 Basic Indicator Approach 11
2.2.2 Standards Act 11
2.2.3 AMA 12
2.3 Operational risk of reputational risk 13
3 AB Bank Jiangxi Branch operational risk management system 14
3.1 AB Bank Jiangxi Branch Introduction 14
3.2 AB Bank Jiangxi Branch Operational risk 14
3.2.1 Operation risk limit indicators 14
3.2.2 Operational risk loss events15
3.2.3 Significant operational risk loss events 21
3.3 AB Bank Jiangxi Branch operational risk management system 21
3.3.1 Basic Principles21V
3.3.2 Organization 21
3.3.3 The main flow 22
3.3.4 Content Management 24
3.3.5 Management System25
3.3.6 System 26
4 AB Bank Jiangxi Branch operational risk management system Problems and
Causes 27
4.1 AB Bank Jiangxi Branch operational risk management system Problems 27
4.1.1 Operational risk management organization system is not perfect27
4.1.2 Operational risk management process flawed 28
4.1.3 Operational risk management foundation is weak 28
4.1.4 Lack of uniform independent operational risk management department
29
4.1.5 Incentive mechanism is imperfect 30
4.1.6 Operational risk key indicators are not updated timely according to the
actual situation of the Bank30
4.2 AB Bank Jiangxi Branch operational risk management system analysis of the
problem 30
4.2.1 Operational risk management system obsolete 30
4.2.2 Operational Risk Management Database slow progress31
4.2.3 Does not form a comprehensive operational risk management
philosophy and culture 31
4.2.4 Unreasonable internal management structure set up 32
4.2.5 Performance appraisal focus offset 32
4.2.6 Lack of professional operational risk management personnel and
technical level is relatively backward 32
5 The establishment and improvement of AB Bank branch in Jiangxi key
indicators of operational risk 33
5.1 Shortcomings and Improvements in operational risk monitoring indicators 33
5.1.1 Operational risk monitoring indicators33
5.1.2 KRI build process 33
5.1.3 Operational Risk indicators for monitoring the deficiencies34
5.1.4 Improved monitoring indicators of operational risk 34
5.2 Insufficient and The establishment of operational risk and controlVI
self-assessment indicators 39
5.2.1 For self-evaluation collected 39
5.2.2 Operational Risk and control self-assessment indicators existing
problems39
5.2.3 Establish evaluation index 39
6 AB Bank Jiangxi Branch optimization measures operational risk management
system 44
6.1 Sound operational risk control systems 44
6.1.1 To strengthen the internal control system44
6.1.2 The establishment of a regulatory mechanism to ensure the
implementation of the internal control system44
6.2 Creating operational risk loss event database 45
6.2.1 The establishment of specialized agencies and The establishment of
operational risk loss database 45
6.2.2 Establish an open database platform 45
6.2.3 Speeding up the construction progress of the loss database 45
6.3 To improve operational risk management process46
6.3.1 Strengthening Business Process Management 46
6.3.2 Take full advantage of the operational risk management tools 46
6.3.3 Establish an independent unified operational risk management
department 46
6.4 Establishing Operational Risk Assessment and Control Index System47
6.4.1 Strict reward and Punishment mechanism47
6.4.2 Establish internal operational risk assessment system 47
6.5 Establishment of key indicators for the Bank's operational risk business
development and the economic situation 47
6.6 Application of key risk indicators for early warning 48
7 Conclusions 49
References 50
Table 1: Standard reference material operational risk event 53
Table 2: Operational Risk Monitoring Indicators Table (ORM-KRI1.3 version) 56
Acknowledgements 631
摘 要
操作风险是一个古老而又年轻的风险类别，在银行业的兴起之初早已存在

随着操作风险事件的不断发生才越来越得到人们的重视，特别是随着《巴塞尔新
资本协议》的出台，操作风险正式被视为与信用风险、市场风险并列的三大风险
之一

银行业作为一个高风险高盈利的行业，其中的商业银行能否得到良好的生存
发展，取决于是否能够对运行过程中出现的各种风险进行有效的管理和防控。市
场风险与信用风险在商业银行风险管理体系中早已被重视，其管理手法与防控手
段也已日臻成熟，但对于操作风险的掌控就显得不那么游刃有余。虽然操作风险
是伴随着银行业诞生的，但由于之前相当长的一段时期内，银行业的业务流程相
对简单，金融产品品种单一，操作风险没有明显的被暴露出来，而是隐藏在市场
风险和信用风险之后，因此，商业银行往往把重点放在了管理和防控市场风险与
信用风险上，并没有对操作风险引起足够的重视。近年来，随着我国银行业操作
风险事件的频发,如： 年中行黑龙江河松街支行“高山案件”存款失踪、
年建行吉林分行 3.2 亿元存款蒸发、 年建行平原支行柜员盗用大额银行资金、
年邯郸农行金库被盗事件等等，不仅已给银行业带来重大经济损失,也给银行
业带来了负面影响，同时还暴露出我国商业银行在内部操作风险控管理方面存在
的重大缺陷和各类问题。因此,提高我国银行业操作风险管理水平,建立适合我国银
行业的风险计量模型,完善操作风险管理体系,已成为我国商业银行亟待解决的重
要问题

从上世纪末以来，一些国际活跃性银行为防范和控制重大操作风险事件带来
的不利影响，增强市场竞争力，纷纷开始致力于构建和完善适合本行的操作风险
管理架构，开发和应用相应的管理工具和技术，至今已取得了长足的发展。巴塞
尔委员会在年 6 月发布的《巴塞尔新资本协议》中，将操作风险正式纳入银
行业监管部门的监管框架。 年，中国银监会发布《关于加大方法防范操作风
险工作力度的通知》，正式拉开了强化国内商业银行操作风险监管力度的序幕

AB 银行是国有四大银行之一，操作风险管理体系建立较早，体系建设基本
遵守《巴塞尔协议》、COSO 内部控制框架协会及银监局的管理文件。该管理体
系虽然经过多次的修改与整合，AB 银行也在尽力探索能够完全适应本行发展形
势的管理模式，但是现有的管理体系在操作风险事件不常见或不频发的情况下，
是能比较好的统计操作风险损失事件并对其进行研究后提出防范建议，但随着近
年来操作风险事件类型的日益多变，发生频率也愈演愈烈，原有的操作风险管理
体系已逐渐不能满足管理的实际需求，开始暴露其不足。特别是进入 2015 年，国2
内外经济形势日益严峻，国内各类操作风险事件屡屡发生，在此种情况下，AB
银行必须针对现在的新情况、新形势，不断完善并丰富其内部操作风险管理体系
建设，必须从根源对操作风险进行全面探索，发现自身操作风险管理体系中存在
的问题，采取行之有效的管理措施，全面提升操作风险管理水平

本文以 AB 银行江西分行操作风险管理体系为研究对象，运用内控管理相关
知识，对该行操作风险管理体系进行全面分析，充分运用文献研究法、调查法、
比较研究法以及根本原因分析法等研究方法，对体系中关键风险指标建设进行实
证分析及数据测算，对 2015 年操作风险损失事件产生的原因进行研究，通过考察
指标敏感度来确定备选指标及指标重检。根据研究所得出的结果，从制度建设、
风险预警、评价指标及风险指标构建等方面对 AB 银行江西分行操作风险管理体
系提出优化建议。这对 AB 银行江西分行在激烈的市场竞争中，进一步加强操作
风险管理，降低操作风险损失事件发生频率，减少重大资金损失，维护分行声誉，
使该行更加稳健运营具有较强的理论意义和现实意义，对其他商业银行有效控制
操作风险也有一定的指导意义和参考价值

关键词：操作风险 管理体系 监测指标3
Abstract
Operational risk is one of the oldest risk categories. It appeared when the banking
industry started. However, people didn’t pay much attention to it until more and more
operating risk events continued to occur. In the year of , with the introduction of
New Basel Capital Accord, operational risk is officially considered one of the three
risks along with credit risk and market risk.
Banking as a high risk and high profit industry, whether commercial banks can
survive and obtain a good development, depending on whether they have effective
management and prevention to the various risks that may arise. Market risk and credit
risk have drawn a lot of attention in the commercial bank risk management system
long ago. The measures for managing and preventing those risks are very mature.
However, the solution for controlling operational risk is not comprehensive. Although
operational risk is accompanied by the birth of the banking industry, in the earlier
period, the banking business process is relatively simple, the financial products were
not as diversified as nowadays, operational risk is not significantly exposed, but hidden
in the market risk and after credit risk. Therefore, commercial banks tend to focus on
the management and prevention and control of market risk and credit risk, and did not
attract enough attention to operational risk.
In recent years, operational risk events has frequently occured in China's banking
industry. such as: Pine Street branch of Bank of China Heilongjiang River Alpine
case missing deposits in , China Construction Bank Jilin Branch of 320 million
yuan deposit evaporated in ,Construction Bank branch teller plain theft large bank
funds in , Handan Agricultural Bank vault theft in , etc. These risk events not
only has brought about significant economic losses to the banking sector, but also
result in negative impact in the China’s banking industry. Moreover, it has exposed
significant deficiencies and various problems of internal risk control management in
China's commercial banks. Therefore, improving operational risk management,
establishing proper risk measurement model and operational risk management system
for China's banking industry has become an important issue to be solved in China's
commercial banks.
Since the end of last century, some internationally active banks have started
working to build and improve operational risk management framework in order to
reduce the negative impact that major events brought and enhance their market4
competitiveness. has made considerable progress. Basel Committee released New
Basel Capital Accord in June . Operational risk has been officially brought into
the regulatory framework of the banking supervision department. In , the China
Banking Regulatory Commission (CBRC) issued on the method to increase the
intensity of Operational Risk, which officially opened the prelude of strengthening the
supervision of operational risk in domestic commercial banks.
AB Bank is one of the four major state-owned banks in China. It’s operational
risk management system has established for a long time.The basic system construction
is compled with the Basel Capital Accord, and all the regulatories from COSO
internal control framework Association and the CBRC. The management system has
been modified and integrated for several times, AB Bank is also trying to explore the
new development which can be fully adapted to the Bank's management. The existing
management system can fuctionally gather statistics of operational risk events and
make recommendations to prevent it when operational risk events are not frequently
occured. However, the type of operational risk events varied in recent years, the
frequency of its occurence has intensified, the original operational risk management
system is unable to meet actual management demand, it began to expose its
shortcomings. Especially in 2015, the whole world was facing a severe economic
situation domestically and internationally. Thus, all kinds of operational risk events has
occurred frequently. In this case, AB Bank must constantly improve and enrich its
internal operational risk management system construction in order to accommodate
today's new situation.
This essay is taking AB Bank Jiangxi Branch as a study object of operational risk
management system. It will fully analyze the bank’s operational risk management
system by using the knowledge of internal control management, combined with
literature research, investigation, comparative study and root cause analysi and other
research methods. It will also condudt an empirical study about the causes of all the
operational risk loss events that occured in 2015 by examing the key risk indicators. In
the end, this essay will make recommendations of improving its opreational risk
management system to AB Bank Jiangxi Provincial branch from aspects of system
construction, risk warning, evaluation and risk indicators, according to the findings.
This will provide AB Bank Jiangxi Branch a strong theoretical and practical meaning
in strengthening its operational risk mamagement, reduce the operational risk loss
events’ occurence and major financial losses in the competitive market. It will also5
help AB Bank Jiangxi Branch maintain steady development and good reputation.
Moreover, the study results of essay will also have guiding significance and reference
value in effectively control operational risk for other commercial banks.
Key words: operational risk management system monitoring indicators1 引 论
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