银行理财作为一种稳健的相对传统的金融投资工具，一直深受普通消费者信赖， 其占据着整个资管市场高达 29%的市场份额。银行理财不但满足了消费者的投资需 求，也为银行带来了非常可观的表外收入。然而由于银行自身业务发展速度过快，内 部制度滞后，内控制度向营销业绩倾斜严重，监管部门的监管政策存在监管真空等因 素，银行业的违法犯罪问题愈加频繁。同时，银行业金融机构也是中国金融市场最大 的经济体，银行的各类违法案件受到的关注和造成的社会不良影响远高于其他非银行 金融机构。近年来，“飞单”产品的高收益诱惑和银行理财制度不健全、风险管理失 效、法律法规缺失等，共同导致了“飞单”事件频发。“飞单”事件不单造成了投资者经 济上的损失，扰乱了金融市场稳定，更会给涉事银行带来多方面的负面影响。 本文选取 G 银行作为研究对象，该银行开展个人理财业务多年，占有一定比例的 理财市场份额。随着 G 银行理财业务的快速发展，银行内控制度建设的不足不断凸 显，严重制约银行的个人理财业务良性发展。为此选取了 G 银行近年来发生的两起真 实案例进行分析，这两起案件在普遍的“飞单”案件中具有一定的代表性。通过对真实 案例的研究分析，寻找解决 G银行理财业务操作风险的实际问题。 本文开篇阐述了选题背景与意义，明确了研究思路和研究方法。通过对 G 银行现 状的研究，分析该银行“飞单”案件暴露的问题。首先，主要分析了 G 银行的业务发展 规模以及操作风险、理财销售风险管理的现状。其次，对 G 银行操作风险案件造成的 损失情况分析，“ 飞单”真实案例流程分析，对 G 银行“飞单”行为暴露的 G 银行存在的 问题进行了进一步的分析。其主要问题包括：一是，内控制度形同虚设；二是，规章 制度晚于业务发展速度；三是，重营销轻管理的企业文化氛围突出；四是，员工职业 素养和风险意识淡等。同时，分析“飞单”案件对该银行造成的不良影响和经济损失情 况，主要包括声誉风险、监管处罚风险和财产损失风险三大部分。 针对 G 银行“飞单”案件的分析结果，笔者提出了 G 银行防范“飞单”风险持续发生 的具体策略。该策略主要包括五个部分，分别是理财销售流程制度、可疑事件报告制 度、行为风险管理体系、系统的科技创新和人力资源管理制度。更完善的理财销售制 度能够增加销售过程的风险控制。可疑事件报告制度可以帮助 G 银行及时发现“飞单” 事件，及时止损。建立行为风险管理体系，有助于 G 银行根据收集的信息准确计量“飞 单”可能产生的风险损失。G 银行内部系统的科技创新能够降低由于系统漏洞而产生的西北大学硕士学位论文 II “飞单”风险。其次，根据 G 银行的实际情况，提出了保障策略顺利实施的保障措施， 包括塑造企业文化、增加队伍建设、增加资金投入等。 关键字：“飞单”，内控制度，银行理财，操作风险，行为风险Abstract III Abstract As a steady and relatively traditional financial investment tool, bank financing has been deeply trusted by ordinary consumers and occupies a market share of up to 29% in the whole capital management market. Bank financing not only meets the investment needs of consumers, but also brings considerable off-balance-sheet income to banks. However, due to the rapid development of the bank's own business, the lag of internal system, the inclination of internal control system to marketing performance, and the existence of regulatory vacuum in the regulatory policies of the regulatory authorities, the problem of illegal and criminal banking is becoming more frequent. At the same time, the banking financial institutions are also the largest economy in China's financial market. All kinds of illegal cases of banks have received much more attention and caused much more adverse social impact than other non- bank financial institutions. In recent years, the high-profit temptation of flying list products and the imperfect financial management system of banks, the failure of risk management and the lack of laws and regulations have led to frequent flying list incidents. The flying list incident not only caused economic losses to investors, disrupted the stability of the financial market, it will brought many negative impacts to the banks involved. This paper chooses G Bank as the research object, which has developed personal finance business for many years and has a certain proportion of the financial market share. With the rapid development of G bank's financial management business, the inadequacy of the construction of internal control system of the bank has become increasingly prominent, which seriously restricts the sound development of the bank. For this reason, chooses two real cases of G Bank in recent years for analysis. These two cases are representative in the common flying list cases. Through the case study and analysis, we can find out the practical problems to solve the operational risk of G Bank's financial management business. At the beginning of this paper, the background and significance of the topic selection are elaborated, and the research ideas and methods are clarified. Through the study of the current situation of G Bank, this paper analyses the problems exposed by the bank's flying list case. Firstly, this paper mainly analyses the scale of G Bank's business development and the current situation of operational risk, financial management and sales risk management. Secondly, the analysis of operational risk loss caused by the case of G bank, analysis of fly real case西北大学硕士学位论文 IV process, the existence of G bank fly behavior exposed G bank's problems are analyzed. The main problems include: firstly, the internal control system is in vain; secondly, the rules and regulations are later than the business development speed; thirdly, the enterprise culture atmosphere of emphasizing marketing and neglecting management is prominent; fourthly, the staff's professional accomplishment and risk awareness are weak. At the same time, it analyses the adverse effects and economic losses caused by the flying list case on the bank, including reputation risk, regulatory penalty risk and property loss risk. According to the analysis results of the flying list case of G Bank, the author puts forward the specific plan of G Bank to prevent the flying list risk from continuing to occur. The scheme mainly includes five parts: financial management and sales process system, suspicious event reporting system, behavioral risk management system, systematic scientific and technological innovation and human resources management system. Better financial management and sales system can increase the risk control of sales process. Suspicious Event Reporting System can help G Bank to discover the flying list incident in time and stop losses in time. Establishing a behavioral risk management system will help G bank accurately measure the risk losses that may arise from flying orders according to the collected information. The technological innovation of G Bank's internal system can reduce the risk of flying ticket caused by system loopholes. Secondly, according to the actual situation of G Bank, the paper puts forward the safeguard measures to ensure the smooth implementation of the scheme, including shaping enterprise culture, increasing team building, increasing capital investment, etc. Key words: flying list, internal control system, bank financing, operational risk, behavioral risk目录 V 目 录 摘要....................................................................................................................................I ABSTRACT......................................................................................................................III 目 录...................................................................................................................................V 第一章 绪论...................................................................................................................... 1 1.1研究背景及意义.......................................................................................................1 1.1.1研究背景............................................................................................................1 1.1.2研究意义............................................................................................................2 1.2文献综述...................................................................................................................2 1.2.1国外研究现状....................................................................................................2 1.2.2国内研究现状....................................................................................................3 1.3研究思路和研究方法...............................................................................................6 1.3.1研究思路............................................................................................................6 1.3.2研究方法............................................................................................................6 第二章“飞单”行为的界定与产生原因.............................................................................8 2.1“飞单”行为的界定....................................................................................................8 2.1.1“飞单”行为的狭义界定.....................................................................................8 2.1.2“飞单”行为的广义界定.....................................................................................8 2.1.3“飞单”行为的法理界定.....................................................................................9 2.2“飞单”事件产生的原因..........................................................................................10 2.2.1“飞单”事件产生的银行内部原因...................................................................10 2.2.2“飞单”事件产生的外部环境原因...................................................................12 2.2.3“飞单”事件产生的其他原因...........................................................................14 第三章 G银行内控体系建设现状及“飞单”风险案例分析..........................................15 3.1G银行概述..............................................................................................................15 3.2G银行操作风险防控组织构架..............................................................................16 3.3G银行现行个人理财销售管理制度......................................................................18 3.4G银行西安分行近年来操作风险损失分析..........................................................22VI 3.5“飞单”案例分析......................................................................................................24 3.5.1案例一..............................................................................................................24 3.5.2案例二..............................................................................................................25 3.6 G 银行理财“飞单”案例暴露的管理问题及影响.................................................26 3.6.1G 银行理财“飞单”案例暴露的管理问题.......................................................26 3.6.2“飞单”事件对银行产生的影响.......................................................................30 第四章 G 银行解决“飞单”事件的策略..........................................................................32 4.1风险防范策略目标.................................................................................................32 4.2基于防范“飞单”风险的理财销售流程.................................................................32 4.3建立可疑事件报告制度.........................................................................................34 4.4建立独立的银行行为风险管理体系.....................................................................35 4.5防范“飞单”风险的科技创新.................................................................................36 4.5.1打造更方便合理的内部系统..........................................................................36 4.5.2优化“双录”系统..............................................................................................36 4.6人力资源管理制度.................................................................................................37 4.6.1完善激励政策..................................................................................................37 4.6.2提高理财队伍人员素质..................................................................................38 第五章 G 银行“飞单”防范策略的保障措施..................................................................39 5.1加强银行审慎经营的企业文化培养.....................................................................39 5.2增加风险管理岗位的队伍建设.............................................................................39 5.3加强内部信息的交流速度.....................................................................................40 5.4增加科技创新的资金投入.....................................................................................41 5.5走好操作风险内控管理的最后一步.....................................................................41 结论与不足...................................................................................................................... 42