摘要
I
S 银行柜面操作风险管理研究
中文摘要
一直以来,国内商业银行风险管理多着重于信用风险管理,这主要与银行的业务
结构有关。但随着国内银行业的改革，混业经营思想的不断深化，银行面临越来越大
的来自于不同于信用风险的各类风险，如操作风险。国际和国内银行业操作风险事件
频发，给商业银行带来了巨大的损失。对于处在经济转型之中和正在加速推进改革的
中国银行业来说，防范操作风险是一个十分重要而紧迫的工作。随着银行机构越来越
庞大，产品越来越多样化和复杂化，银行业对以计算机为代表的 IT 技术的高度依赖，
业务外包的风潮正风行，使得一些操作风险容易导致极其严重的后果，这也是银行高
度重视操作风险的直接原因之一。自 2015 年 1 月 15 日新华社刊发以《42 名储户 9500
万存款丢失，多地银行存款屡失踪》为题的调查报告以来，银行存款安全在我国被正
式推上了风口浪尖，也引发柜面操作风险被社会广泛关注进入频发期，同时也敲响了
银行业乃至整个金融领域的警钟，柜面操作风险管理的有效性具有重大的现实意义和
长远意义。对于银行柜面操作风险管理的研究已经成为商业银行面临的重要课题

本文通过对商业银行操作风险及柜面操作风险的定义、特点、识别与控制等方面
的概述指出商业银行加强柜面操作风险管理的重要意义所在，并结合对 S 银行的的简
介及对现存各类柜面操作风险的论述及研究，分析了 S 银行产生上述柜面操作风险问
题的原因。在此基础上，提出了一系列针对 S 银行柜面操作风险管理的完善对策，为
S 银行柜面操作风险管理提供了有力的理论支持和实践经验，从而有利于 S 银行在柜
面操作风险管理更好地发展，为我国银行业柜面操作风险管理研究也提供了相关的理
论支持和实践经验

关键词：商业银行、操作风险、柜面操作风险、管理
作 者：张 芸
指导老师：刘海燕英文摘要 S 银行柜面操作风险管理研究
II
Research on counter operational risk management of S bank
Abstract
For a long time, the risk management of domestic commercial banks mainly focuses
on credit risk management. However, with the reform of the domestic banking industry
and the deepening of the idea of mixed operation, the banks are facing more and more
risks,not just credit risks, such as operational risks. International and domestic banking
operational risk events frequently bringing huge losses to commercial banks. It is a very
important and urgent task for China&39;s banking industry in the process of economic
transformation and accelerating the reform of China&39;s banking industry. Banking
institutions become increasingly large , products become increasingly diversified and
complicated, the banking industry is highly dependent on the IT technology as the
representative of the computer, the outsourcing trend is popular, makes some operational
risk easily lead to extremely serious consequences, which is one of the direct cause of bank
attaches great importance to operational risk. Since the Xinhua News Agency reported on
the title of 95 million of 42 depositors lost deposits, bank deposit frequently missing in
January 15, 2015 ,the bank security formally rode a wave in China, the report also made
the bank security undergo a period of frequent widespread social concern. It also sounded
the alarm of the banks and the financial field. The effectiveness of the counter operational
risk management is a major of immediate and far-reaching significance. Research on
operational risk management of banking has become an important issue faced by
commercial banks.
This paper outlines the definition, characteristics, identification and control and other
aspects of the operational risk and counter operation of commercial bank pointed out that
the significance of strengthening commercial bank counter operational risk management,
combines with the introduction of S bank and the existing counter operational risk
discussion and research, analyzes the reason of S bank’s counter operational risk. On this
basis, put forward a series of measures to improve the counter operational risk
management of S bank, provides a strong theoretical support and practical experience for
the counter operational risk management of S bank, which is conducive to the development
of S bank in the counter operational risk management. It also provide theoretical supportS 银行柜面操作风险管理研究 英文摘要
III
and practical experience for the research on the counter operational risk management of
commercial banks in China.
Keywords: commercial banks, operational risks, counter operational risks,
management
Written by Yun Zhang
Supervised by Haiyan Liu目 录
第一章 绪 论 ..........1
一、研究背景........1
二、研究意义........2
三、国内外文献综述........3
（一）国外研究综述.....3
（二）国内研究综述.....4
（三）文献评述.5
四、研究方法、思路和框架........6
（一）研究方法.6
（二）研究思路.6
五、本文主要创新点.....8
第二章 商业银行柜面操作风险管理概述......9
一、商业银行操作风险定义与特点........9
（一）操作风险的定义.9
（二）操作风险的特点及分类.9
二、商业银行柜面操作风险定义与特点..........10
（一）柜面操作风险的定义...10
（二）柜面操作风险的特点...10
三、商业银行柜面操作风险识别与控制..........11
（一）柜面操作风险的识别...12
（二）柜面操作风险的控制与监督...12
四、商业银行加强柜面操作风险管理的意义..13
第三章 S 银行柜面操作风险管理现状及存在问题的.......... 14
成因分析........ 14
一、S 银行简介...14二、S 银行柜面操作风险管理现状及存在的问题.......14
（一）账户管理现状及存在的问题...14
（二）重要物品现状及存在的问题...17
（三）特殊业务现状及存在的问题...25
（四）登记簿与核对现状及存在的问题.......26
（五）岗位管理现状及存在的问题...27
（六）其他管理现状及存在的问题...27
三、S 银行柜面操作风险管理问题的成因分析...........31
（一）柜面业务制度管理规划的缺乏.......
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