新巴塞尔协议框架下商业银行操作风险管理研究.pdfVIP

摘 要 90年代由于操作行为失当所引发的金融大案件频繁发生，推动国际银行业 逐步重视并把操作风险纳入到了日常的风险管理之中。自2004年“巴塞尔新协 议”的出台，加速业界与理论界对操作风险管理的关注。与国际银行界比较， 中港澳三地银行界对操作风险的管理仍处于初步的探索阶段，还没有形成操作 风险管理的成熟环境。 本文对商业银行操作风险的成因及其影响进行了分析，在对法国兴业银行 交易员内部舞弊案情况分析的基础上，指出金融机构在操作风险管理上由于内 部分工不清晰、责权不明确和内部监测机制漏失等问题，引致操作风险并带来 损失；证明操作风险问题是引起商业银行倒闭破产的重要原因之一，提出应将 操作风险管理纳入商业银行风险管理体系；最后在介绍西方商业银行操作风险 管理与内部控制的基础上，提出完善中国内地及港澳商业银行操作风险管理的 对策与建议。 关键词：商业银行；操作风险；防范；对策 I ABSTRACT From the 90s, the improper management of the operation behavior of the Commercial bank initiates to financial major event frequently, which impelled the international banking industry to take seriously actions gradually and integrates the operation risk during their daily risk management. From 2004, with the “New Basel Capital Accord” releasing, both banking sector and theoretical arena begin to pay more attention to the operational risk management. Comparing with the international banking industry, The three banking sector of Mainland China、Hong Kong and Macao with the risk management are still at the preliminary exploration stage, has not formed the operational risk management up to the mature environment. This article has carried on the analysis on the causes and the influences of operational risk to the Commercial bank, base on French bank - Societe Generale with the banking transaction interior embezzlement, it has pointed out that the financial organ existence imperfect will bring the loss, which due to the operational risk management related internal division of segregation of duties and job responsibilities were not clear, as well as internal monitor mechanism failure, proved that the