商业银行属于高风险的企业类型，在运营中面对的风险种类繁多，操作风险便是其 中一种，操作风险存在于银行的各类业务、业务的各个节点中。随着大量操作风险事件 的不断发生，商业银行逐渐重视加强对操作风险的管理。基层营业机构是直接接触客户 的，操作风险多来源于银行柜面，即柜面操作风险，因此，柜面操作风险管理已成为商 业银行风险管理的重要组成部分。 在经济新常态下,商业银行的转型发展促使网点的智能化转型，商业银行的柜面营运 工作呈现多样化趋势发展，柜面操作风险日趋增大。在网点的智能化转型的背景下，柜 面操作风险除了包含其固有的风险种类外，还增添了新型的柜面操作风险，例如智慧柜 员机等自助设备操作风险。加强柜面操作风险管理，是完善商业银行风险管理体系建设 的重要课题。 本文以 J 银行 S 分行为研究对象，首先分类梳理了国内外关于操作风险的相关文献， 形成一定的理论基础。然后阐述了 J 银行 S 银行柜面操作风险的界定、特点、表现形式 以及柜面操作风险的识别和控制。根据稽核监测系统和现场检查数据，按照业务类别描 述了 S 分行柜面操作风险现状及存在问题。通过运用头脑风暴法归纳出影响柜面操作风 险形成的因素，分别为环境因素、制度因素、人员因素和系统因素，从而形成分析框架。 再根据分析的原因提出相应的对策建议，主要为加强柜面风险管理的内部控制环境建 设、完善柜面人员管理、强化柜面制度管理以及加强系统的开发维护和信息平台的构建。 最后得出结论，提高合规意识、加强制度落实以及重视系统和平台的开发维护是柜面操 作风险管理的关键。通过对 J 银行 S 分行柜面操作风险管理的研究，有利于优化 S 分行 柜面操作风险管理，对 J 银行其他分行甚至其他商业银行，都具有一定的借鉴意义，也 为我国商业银行柜面操作风险管理提供了相关的实践经验。 关键词，基层网点；柜面操作风险；智能化转型II Abstract Commercial banks are high-risk types of enterprises. There are many kinds of risks in operation, and operational risks are one of them. Operational risks exist in various branches of various business and business of banks. With the continuous occurrence of a large number of operational risk events, commercial banks have gradually attached importance to strengthening the management of operational risks. The grassroots business organizations are directly in contact with customers, and the operational risks are mostly from the bank counters, that is, the counter operation risks. Therefore, the counter operation risk management has become an important part of the risk management of commercial banks. Under the new economic normal, the transformation and development of commercial banks has led to the intelligent transformation of outlets. The counter operations of commercial banks have shown diversified trends, and the operational risks of counters are increasing. In the context of the intelligent transformation of outlets, in addition to its inherent risk categories, counter-operating risks also add new types of counter-operating risks, such as self-service equipment risks such as smart teller machines. Strengthening the risk management of counter operations is an important issue in improving the construction of risk management systems for commercial banks. This paper takes J Bank S branch behavior research object, firstly sorts out relevant literatures on operational risk at home and abroad, and forms a certain theoretical basis. Then it expounds the definition, characteristics, manifestation and identification and control of the operational risk of the J Bank S Bank counter. According to the audit monitoring system and on-site inspection data, the current situation and existing problems of the operation risk of the S branch counter are described according to the service category. By using the brainstorming method, the factors affecting the formation risk of the counter are summarized, which are environmental factors, institutional factors, personnel factors and system factors, thus forming an analytical framework. According to the reasons of the analysis, the corresponding countermeasures and suggestions are proposed, mainly to strengthen the internal control environment construction of the cabinet risk management, improve the cabinet personnel management, strengthen the cabinet system management, and strengthen the system development and maintenance and information platform construction. Finally, it is concluded that improving compliance awareness, strengthening the implementation of the system, and attaching importance to the development and maintenance of systems and platforms are the key to the risk management of counter operations. Through the research on the riskIII management of counter operation of J Bank S Branch, it is beneficial to optimize the risk management of S branch counter operation, which has certain reference significance for other branches of J Bank and even other commercial banks, and also for the operation of counters of commercial banks in China. Risk management provides relevant practical experience. Key words: banking outlets; counter operation risk; intelligent transformationIV 目 录 摘要.........................................................................................................................................I Abstract ..................................................................................................................................... II 图表清单.................................................................................................................................VII 第一章 绪论..............................................................................................................................1 1.1 研究背景.......................................................................................................................... 1 1.2 研究意义.......................................................................................................................... 3 1.3 国内外研究现状.............................................................................................................. 4 1.3.1 对操作风险定义的研究........................................................................................... 4 1.3.2 对操作风险计量的研究........................................................................................... 5 1.3.3 对操作风险原因的研究........................................................................................... 6 1.3.4 对操作风险管理的研究........................................................................................... 6 1.3.5 对内部控制与操作风险管理关系的研究............................................................... 7 1.3.6 文献综述................................................................................................................... 8 1.4 研究内容.......................................................................................................................... 8 1.5 研究方法.......................................................................................................................... 9 第二章 J 银行 S 分行柜面操作风险管理现状及问题.........................................................10 2.1 J 银行 S 分行简介.......................................................................................................... 10 2.2 S 分行柜面操作风险的界定及特点 ............................................................................. 12 2.2.1 S 分行柜面操作风险的界定................................................................................... 12 2.2.2 S 分行柜面操作风险的特点................................................................................... 12 2.2.3 网点智能化转型下柜面操作风险的新特点......................................................... 13 2.3 S 分行柜面操作风险表现形式 ..................................................................................... 14 2.4 S 分行柜面操作风险识别和控制 ................................................................................. 15 2.5 S 分行基层网点柜面操作风险管理现状及问题 ......................................................... 16 2.5.1 员工行为管理现状及存在的问题......................................................................... 17 2.5.2 岗位与权限管理现状及存在的问题..................................................................... 19 2.5.3 账户管理现状及存在的问题................................................................................. 19 2.5.4 柜面现金管理现状及存在的问题......................................................................... 20V 2.5.5 智慧柜员机管理现状及存在的问题..................................................................... 21 2.5.6 特殊业务管理现状及存在的问题......................................................................... 22 2.6 本章小结........................................................................................................................ 23 第三章 S 分行柜面操作风险管理问题原因分析.................................................................24 3.1 分析框架........................................................................................................................ 24 3.2 环境因素........................................................................................................................ 26 3.2.1 管理层对内部控制重视程度较低......................................................................... 26 3.2.2 员工考核机制过于重视业绩................................................................................. 27 3.2.3 合规文化氛围缺失................................................................................................. 27 3.2.4 监管不到位............................................................................................................. 28 3.3 制度因素........................................................................................................................ 28 3.3.1 制度的制定和完善落后于业务发展..................................................................... 28 3.3.2 制度执行力弱......................................................................................................... 29 3.3.3 对制度落实情况检查的效果不佳......................................................................... 30 3.4 人员因素........................................................................................................................ 31 3.4.1 员工合规意识淡薄................................................................................................. 31 3.4.2 员工对新型风险的识别和控制能力不足............................................................. 31 3.4.3 柜面人员素质有待提高......................................................................................... 32 3.4.4 对新员工的柜面操作风险培训重视程度较低..................................................... 33 3.5 系统因素........................................................................................................................ 35 3.5.1 操作系统稳定性需提高......................................................................................... 35 3.5.2 信息系统传递效率低............................................................................................. 35 3.6 本章小结........................................................................................................................ 36 第四章 S 分行柜面操作风险管理问题的对策建议.............................................................37 4.1 加强柜面风险管理的内部控制环境建设.................................................................... 37 4.1.1 提高网点管理层对内部控制的重视程度............................................................. 37 4.1.2 构建员工网格化管理监督体制............................................................................. 37 4.2 完善柜面人员管理........................................................................................................ 38 4.2.1 加强员工合规教育................................................................................................. 38 4.2.2 优化对新员工的柜面操作风险培训..................................................................... 38VI 4.2.3 强化柜面人员培训................................................................................................. 39 4.2.4 完善柜面人员考核指标......................................................................................... 39 4.3 强化柜面制度管理........................................................................................................ 40 4.3.1 加强对柜面制度的更新完善................................................................................. 40 4.3.2 加强对稽核监测工作的精细化管理..................................................................... 40 4.3.3 推动现场检查与非现场检查的有机结合............................................................. 41 4.4 加强系统的开发维护和信息平台的构建.................................................................... 41 4.4.1 重视对操作系统的开发和维护............................................................................. 41 4.4.2 加强对风险预警系统的优化................................................................................. 41 4.4.3 优化办公平台信息传递......................................................................................... 42 4.4.4 构建信息交流沟通平台......................................................................................... 42 4.5 本章小结........................................................................................................................ 42 结论与展望..............................................................................................................................43