近年来，我国 GDP 增速飞快，经济发展进入了新的时代，商业银行的高利润已 经成为过去，商业银行新的发展的环境变得更加复杂，在 2017 年内就有 20 余起金融 诈骗案件，涉及金额达 40 多亿人民币，其中涉及全国各类型的商业银行。通过案例 可以看到出现诈骗案件大多是由外部人员与银行内部人员相互勾结下产生的，其中主 要原因是银行内部控制系统存在漏洞，银行员工在利益的驱使下将储户资金转入银行 之后，立即被转入其他账户。此类型案件的发展令银行和储户同时蒙受巨大的资金损 失，并给银行带来了极大的不良影响。 长期以来，银行的信用风险、信贷风险以及市场风险被研究的较多，而柜面操作 风险却较少有人关注，尤其是对银行柜面操作风险的研究数量就更加有限。在对于银 行柜面操作风险上，需要提高相应的研究力度。本文以 M 商业银行为研究对象，采 用文献资料分析法与案例分析法展开对 M 商业银行柜面操作风险防控问题的研究。 文章以 M 商业银行柜面操作运行现状为研究出发点，结合银行柜面操作风险相关原 理，深刻剖析了商业银行柜面实际操作的风险表现形式，并以 M 银行为例分析商业 银行柜面操作风险管理存在的问题：1、人力资源管理失效，2、业务流程和管理制度 建设滞后，3、经营管理导向发生问题，4、执行力不足。最后根据 M 商业银行柜面 操作中的风险因素，结合实际，就下一步风险防控建议提出合理性意见，通过加强人 力资源管理构建柜面操作风险防线、加强制度建设构建柜面操作风险防线、运用科学 技术手段构建柜面操作风险防线、以人为本观念构建柜面操作风险防线四个层面入 手，并在每个层面提出具体的优化对策。通过论文的研究旨在对商业银行柜面操作风 险管控有所帮助，从而增强商业银行柜面操作风险防控能力，促进我国商业银行朝着 更好的方向发展。 关键词：商业银行；柜面操作；操作风险；风险防控II Research on counter operation risk of M commercial bank Abstract With the highly growing of China’s GDP, the economic development has entered a new era in recent years. The time of commercial bank’s high profits has become a thing of the past. The new development environment of the commercial banks become more complicated. Especially under the impact of Internet finance . commercial banks are facing particularly severe risks now. In 2017, there were more than 20 cases of financial fraud involving more than 4 billion RMB, including various types of commercial banks across the coutry. Through the fraud cases we can find that most of them are caused by the external and internal collusion. And the main reasons are that banks loopholes in internal control system, the bank employee driven by the benefits and moving the depositors’ money to other accounts .The development of lexical cases caused huge capital losses to both banks and depositors, and brought great bad effects to banks. For a long time, the Credit risk, loan and market risk of the bank have been studied more, but the operation risk of the counter has been paid less attention, especially the research quantity of the bank counter operation risk is more limited. The corresponding research of bank counter operation risk need to be improved. The paper studies the risk prevention and control of M commercial bank's counter operations by means of literature analysis and case analysis to select M commercial bank as the reserch object.This paper takes the status quo of counter operation of M commercial bank as the starting point of the study, combines with relevant principles of bank counter operation risk, and analyzes deeply the risk manifestation of actual operation in bank counter. The paper take M bank as an example to analyze the problems of counter operation risk management in commercial Banks, which manifest in human resource management failure, business process management system building lags behind, business management orientation problems . Finally, according to the risk factors in M commercial bank counter operation, combined with the practice, the paper puts forward some reasonable suggestions on the next step of risk prevention and control, which is to build counter operation risk defense line by strengthen system construction strengthening human resources management, use scientific and technological means as well as keep a people centred perspective, and Specific optimization strategiesIII are proposed at each level. The paper aims to helpful for the Risk control of counter operation in commercial Banks, strengthens the M commercial bank counter operation risk control ability and to promote the development of China's commercial Banks in a better direction. Key words: Commercial banks; Counter operation; Operational risks; Risk prevention and controlIV 目录 摘要.........................................................................................................................................I Abstract..................................................................................................................................II 第 1 章 绪论..........................................................................................................................1 1.1 研究背景和意义......................................................................................................1 1.1.1 研究的背景....................................................................................................1 1.1.2 研究的目的和意义........................................................................................2 1.2 研究内容和方法......................................................................................................3 1.2.1 研究的内容....................................................................................................3 1.2.2 研究的方法....................................................................................................3 1.3 国内外研究综述......................................................................................................4 1.3.1 国内研究现状................................................................................................4 1.3.2 国外研究现状................................................................................................5 1.4 论文创新点..............................................................................................................6 第 2 章 商业银行柜面操作风险理论..................................................................................7 2.1 风险理论定义..........................................................................................................7 2.2 商业银行柜面操作风险的概念与特点..................................................................8 2.2.1 商业银行柜面操作风险的概念....................................................................8 2.2.2 商业银行柜面操作风险的特点....................................................................8 2.3 商业银行柜面操作风险的表现形式......................................................................9 2.3.1 操作失误........................................................................................................9 2.3.2 主观违规......................................................................................................10 2.3.3 内外欺诈......................................................................................................10 2.3.4 技术风险......................................................................................................10 2.4 商业银行柜面操作风险问题产生因素................................................................11 2.4.1 账户管理中的风险因素..............................................................................11 2.4.2 反洗钱管理中的风险因素..........................................................................12 2.4.3 现金管理中的风险因素..............................................................................13 2.4.4 系统操作及重要物品管理中的风险因素..................................................13 2.4.5 柜员管理中的风险因素..............................................................................14V 2.4.6 授权管理中的风险因素..............................................................................14 2.4.7 代理业务中的风险因素..............................................................................14 第 3 章 M 商业银行现状及存在问题分析....................................................................... 16 3.1 M 商业银行背景情况简介....................................................................................16 3.2 银行人力资源管理失效........................................................................................17 3.2.1 人员配备不足，工作压力较大，岗位制约失效......................................17 3.2.2 员工培训体系不完善，培训不到位..........................................................18 3.2.3 人员轮岗频率不合理，引发操作风险......................................................19 3.2.4 人员激励措施不足，忽略其管理主观能动性..........................................19 3.3 业务流程和管理制度建设滞后............................................................................20 3.4 经营管理导向问题................................................................................................21 3.4.1 过于追求发展速度......................................................................................21 3.4.2 市场营销人员与柜员存在利益捆绑..........................................................22 3.5 执行力不足............................................................................................................22 3.5.1 对规章制度的执行力不足..........................................................................22 3.5.2 对风险防范的执行力不足..........................................................................24 第 4 章 商业银行柜面操作风险的防控对策....................................................................25 4.1 加强人力资源管理，构建柜面操作风险管理防线............................................25 4.1.1 根据岗位实际情况完善人员配备...............................................................25 4.1.2 完善员工培训体系，提升员工整体素质..................................................25 4.1.3 实现轮岗频率合理化，避免操作风险......................................................26 4.1.4 完善员工激励制度......................................................................................27 4.1.5 设定合理的考核比例..................................................................................28 4.2 加强制度建设，形成完善的信息传导机制........................................................29 4.2.1 完善规章制度，实现全面的柜面操作流程..............................................29 4.2.2 完善信息传导机制......................................................................................29 4.2.3 规范问责标准..............................................................................................30 4.3 树立以人为本的风险管理意识............................................................................32 4.3.1 营造良好的银行防控文化，提升员工风险防范意识..............................32 4.3.2 厘清各方利益边界，加强风险防范..........................................................33 4.4 运用科学技术手段进一步强化执行力................................................................34 4.4.1 优化柜面操作管理方法..............................................................................34 4.4.2 升级商业银行操作系统...............................................................................35 第 5 章 研究结论与展望....................................................................................................38VI 5.1 研究结论................................................................................................................38 5.2 研究展望................................................................................................................38