我国银行与国外银行相比，在操作风险的控制上还存在一定差距，虽然我国银行
已经建立了操作风险管理体系，但是在实际的运营中还是存在诸多问题，导致金融案
件仍然不断发生
本文首先介绍了操作风险的研究背景和意义，接着介绍了内部控制等理论以及银
行操作风险的特征和分类。依据相关理论为基础，阐述了目前我国银行前台业务操作
风险的内部控制现状，并对其进行分析，发现我国银行在内部控制上还存在着银行内
部风险控制文化淡薄、前台员工素质参差不一、对于风险的评估不够全面完善、看重
事后控制忽略事前防控、风险信息的传递不够及时全面、内部检查不力的问题。以
JN 银行为例介绍了 JN 银行前台业务发展现状，并对其进行具体个案分析，通过案例
和对内部控制现状原因的分析，探究优化内部控制的措施，在改善内部控制环境的基
础上要不断加强人员素质的培养，完善操作风险管理系统的同时也要发挥内部检查的
职能，加大检查力度，提高风险管控水平。最后得出结论我国银行要完善操作风险管
理体系，强化风险管理系统，加强内部监督，提高全员风险意识，牢固树立风险观念
关键词：银行前台业务；操作风险；内部控制银行前台业务操作风险内部控制研究--以 JN 银行为例
I
ABSTRACT
With the rapid development of the economy, Banks face increasing challenges, not
just the severe and cruel competition between Banks, but also the increasingly complex
risks faced by Banks. Review past financial case, it is not difficult to find that many of the
cases occurred in bank branches at the grass-roots level involves the front desk business
operations, so the front desk business operation risk control is bad, will bring great harm to
the bank. 2004 bank operation risk is written to the Basel new capital accord, in 2005, the
China banking regulatory commission issued notice about intensify efforts to guard
against operational risks, in May 2007 and issued commercial Banks operating risk
management guidelines , visible supervision and management of operational risk has
become an important task of bank.
Compared Chinese Banks and foreign Banks, on the control of operation risk still
exists a certain gap, although the bank has established the operation risk management
system in our country, but still has many problems in the actual operation, financial case is
still ongoing.
This paper firstly introduces the research background and significance of operation
risk, then introduces the theory of internal control and the characteristics and classification
of bank operation risk. On the basis of related theory as the foundation, this paper
expounds the current our country bank at the front desk business operation risk internal
control present situation, and carries on the analysis, found that China&39;s Banks still exist in
the internal control internal risk control of a weak culture, the front desk staff quality
assessment of the risk is not strong, not enough in time and perfect, disdainful of
afterwards, ignoring beforehand, for risk prevention and control of the transmission of the
information such as not enough comprehensive, lack of internal inspection problems in a
timely manner. Then to Jacqueline Nottingham Banks as an example in this paper, the
Jacqueline Nottingham at the front desk business development present situation, and
Jacqueline Nottingham bank specific case analysis, through the analysis of cases and
reasons about the present situation of internal control, to explore the measures of
optimizing the internal control, to improve the internal control environment on the basis of
strengthening the cultivation of personnel quality, improve operational risk management
system as well as to exert the function of internal check, intensify inspection, improve the
level of risk control. Finally, we conclude that our bank should improve the operation riskABSTRACT
II
management system, strengthen the risk management system, strengthen internal
supervision, raise the risk consciousness of the whole staff, and establish the concept of
risk.
KEYWORDS: the bank business operational risk internal control银行前台业务操作风险内部控制研究--以 JN 银行为例目 录
第一章 绪论.....1
第一节 选题背景.........1
第二节 研究目的与意义.........1
第三节 文献综述.........2
第四节 研究思路.........4
第五节 文章可能的创新和不足.........5
第二章 银行操作风险内部控制相关理论....6
第一节 内部控制理论.6
第二节 操作风险内部控制理论.........7
第三章 银行前台业务操作风险及其内部控制现状..........10
第一节 银行前台业务操作风险.......10
一、银行前台业务操作风险来源10
二、银行前台业务操作风险特征10
第二节 银行前台业务操作风险内部控制现状描述...........11
一、工作岗位设置的管理11
二、柜面业务的内部控制12
三、重要物品的内部控制13
四、内部控制制度与风险管理制度........14
第三节 银行前台业务操作风险内部控制现状的原因分析...........15
一、银行操作风险的内部控制环境........15
二、银行操作风险内部控制的风险评估16
三、银行操作风险内部控制中的控制活动........16
四、银行操作风险内部控制中的信息与沟通....17
五、银行操作风险内部控制中的内部监督........17
第四章 银行前台业务操作风险内部控制个案分析..........19目录第一节 JN 银行前台业务发展现状..19
第二节 JN 银行前台业务案例描述..19
第三节 JN 银行前台业务风险原因分析......24
第四节 JN 银行前台业务内部控制优化措施..........25
第五章 银行前台业务操作风险内部控制的优化措施..... 28
第一节 改善内部控制环境...28
一、优化组织结构、定期岗位轮换........28
二、严格人员招聘、强化岗位培训........28
三、树立风险内控意识、加强文化建设29
第二节 强化操作风险管理系统........
==>>