基于会计操作风险视角下我国商业银行内部控制研究
本站原创 论文中文摘要：随着我国对外资银行进入中国金融市场的开放程度不断提高,使我国各类金融机构面临空前的机遇和挑战,商业银行的管理重心已转向风险防范和内控管理。近年来,我国商业银行接连发生的一系列与操作风险有关的大案要案,更加深了各方面对我国商业银行操作风险控制的关注。根据银监会公布的2007年银行业发案数据,2007年银行业金融机构累计发生各类案件445件,百万元以上案件131件,各类案件涉案金额18.4亿元,全部案件风险金额13亿元。相比07年,08年所审计的机构的大案要案发生率明显较低,主要归因于国有银行业改革后公司治理结构和内控制度的改善。但是,调查可以发现80%以上的案件都是没有严格执行制度造成的,这些案件都是操作风险的集中体现。这些银行大案的频频出现,有章不循、违章操作、监督乏力是诱发案件的重要源头,但其中的关键环节在于会计内部控制薄弱、执行不利。银行是经营货币资金的特殊的高负债高风险企业,每一笔经营业务的运作无不需要通过会计操作最终实现。因而会计操作部位必然成了银行经营活动的高风险区域。纵观近几年因会计操作风险引致损失的事件,无一不给商业银行带来了巨额的经济损失及声誉损失。巴塞尔银行监管委员会1997年《有效银行监管的核心原则》中提出,“最重大的操作风险在于内部控制和公司治理机制的失效”。可见操作风险的防范主要依赖完善的内部控制。所以,如果要降低和消除银行的操作风险,关键是要从银行内部控制入手,克服这些不完善和有漏洞的地方。巴塞尔银行监管委员会认为：资本约束并不是控制操作风险的最好办法,对付操作风险的第一道防线是严格的内控机制。银行机构的操作风险主要是由“内部程序、人员、系统的不完善或失误”引起的；而银行机构的内部程序、人员及系统的完善,都属于内控制度建设的范围,机制的失效、不适当的管理或运作习惯,尤其在操作风险上表现的更为明显。所以防范操作风险的关键在于健全内控制度。正是基于上述背景,本文从会计操作风险的视角对我国商业银行的内部控制进行研究和探索,针对我国商业银行会计操作风险内部控制存在的问题,提出符合我国商业银行现实状况及其发展要求的会计操作风险内部控制措施,力求为我国商业银行开展会计操作风险管理提供具有现实意义和可操作性的解决方案,达到有效降低我国商业银行会计操作风险的目的。本文采用的是理论研究和案例分析相结合的方法。首先回顾了国内外关于操作风险和内部控制研究的文献,可以看出国外对操作风险的研究主要集中在操作风险高级量化模型的选择和应用上,而我国专门研究操作风险的文献较少,大都是综述性介绍,对操作风险度量方法的运用及对银行的影响涉及就更少；而我国对内部控制理论的研究趋于成熟,在充分借鉴世界商业银行内部控制先进理论并考虑我国商业银行内部控制现状的基础上,分析存在问题,进而从理论上更全面、系统的研究我国商业银行内部控制系统的总体控制设计和构建问题,通过理论研究来指导商业银行内部控制的实践工作；相比较于国外对操作风险内部控制的研究成果,我国对操作风险内部控制的研究还未形成标准的研究范式和理论体系,无论作为研究基本范畴的定义还是管理方法、手段以及风险度量都还没有形成统一的体系。接下来就是本文的理论研究部分,分别对内部控制和会计操作风险的相关理论进行了研究。在参照我国银监会2007年6月发布的《商业银行内部控制指引》的基础上,论述了内部控制的目标、要素、原则以及内部控制的程序等理论。然后概述了会计操作风险的有关理论,在研究操作风险定义及其与会计操作风险的关系的基础上,本文给出了会计操作风险的定义,即会计操作风险就是指在会计业务操作中执行制度不严格,岗位设置不合理,人员素质不高,电算化控制系统不完善等,导致商业银行资金财产损失的可能性。本文所指的会计业务主要是指商业银行会计柜面业务和后台的会计综合管理。会计操作部位是商业银行最前沿的岗位,直接经办具体业务,是风险防范最前沿的阵地。随着商业银行业务品种的不断扩大,会计业务的操作风险也在增加,会计操作环节的风险点存在于会计业务操作的方方面面,稍有不慎,就会造成预想不到的严重后果。小则遭到客户的投诉,大则引发案件的发生,不能不引起我们高度的关注和警惕。所以接下来重点阐述了会计操作风险的表现形式。内部控制是商业银行内部各种制度方法、措施和程序等因素组成的相互联系、相互制约的控制机制,是对银行内部管理活动进行衡量和纠正的制度安排。可见,商业银行内部控制与操作风险管理是相联系的一对概念。理论上讲,内部控制是旨在降低操作风险的制度安排,从操作风险的特征来看,内部控制是其重要的管理措施之一。因此,本文独辟一章对内部控制和操作风险的相关性进行了分析,为本文的研究夯实了理论基础。研究完了相关理论,可以看出商业银行决策层在加快实施全面风险管理的同时,应认真思考如何完善内部控制,如内控体系建设、规章制度的执行力度、问责制的贯彻落实、经营管理信息的有效沟通等方面,以降低会计领域的操作风险。正确认识内部控制在会计操作风险管理中的作用,对完善我国商业银行风险管理体系建设具有重要现实意义。但应该看到,商业银行的内部控制状况还有许多有待进一步加强和完善的地方,内部控制还存在这样和那样的状况。在监管当局组织检查以及自行组织的内部稽核和核查中,涉及会计操作风险控制的问题不仅数量多,范围广,有些问题还相当严重。有针对性的提高会计操作风险控制水平,有必要对我国目前会计操作风险内控的现状进行分析。内部控制的内容,归根到底是由基本要素组成的。因此,本文从内部控制的五要素全面分析会计操作风险内控的现状。通过对内部控制、会计操作风险等相关理论的研究,并针对我国商业银行会计操作风险的内控体系存在的问题,为完善商业银行的内控体系,以更有效防范会计操作风险提出如下对策：(1)内部控制环境是企业实施内部控制的基础,通过建立有效控制风险的组织架构；加强内控意识,形成良好的风险控制文化；提高员工的综合素质；加强内部审计,来营造良好的会计操作风险内控环境。(2)建立一个全面覆盖会计操作风险点的综合内部控制系统,对银行的安全和稳健运行来说至关重要。通过建立会计风险预警系统、建立会计风险防范责任制、严格落实岗位责任制、推行会计主管委派制、推行风险等级管理和激励约束机制,来健全会计风险的内控制度。(3)信息交流与反馈作为商业银行操作风险内控体系的重要条件,首先应该实施“扁平化”管理,减少信息传递层次,缩短信息传递通道；其次应整合信息资源,确保及时、准确传递,来健全内控信息交流与反馈机制,及时防范操作风险。(4)发挥会计分析在会计操作风险监督和防范中的作用,提高会计分析对操作风险的事前、事中和事后监督的水平,来提高内部稽核水平,强化商业银行风险管理能力。(5)新会计准则切实提高了商业银行风险管理的水平、增强其抵御风险的能力,应积极推进商业银行新会计准则的实施。最后,本文独辟一章选取“邯郸农行金库盗窃案”进行案例分析。本文在前人研究基础上主要有以下创新点：(1)现有有关操作风险和内部控制的研究对二者的结合不是十分紧密,尤其是对二者结合的理论研究不是很充分。本文在前人研究的基础上,分别研究了内部控制的目标、要素、原则等理论,并对会计操作风险的定义、特征及表现形式进行了详细论述。在此基础上,独辟一章对操作风险和内部控制相关性进行了分析。为本文接下来的研究夯实了的理论基础。(2)现有的文献对操作风险和内部控制的研究,要么是操作风险模型量化研究,要么是内部控制制度完善的研究,要么把二者结合起来研究。由于商业银行是经营货币资金的特殊的高负债高风险企业,每一笔经营业务的运作无不需要通过会计操作最终实现。因而会计操作部位必然成了银行经营活动的高风险区域。因此本文以商业银行会计业务为切入点,针对我国商业银行会计操作风险的内控体系存在的问题,并结合会计操作风险点的表现形式给予解决的对策和建议,以达到完善商业银行内部控制体系、以更有效防范商业银行会计操作风险的目的。(3)本文除了一般的理论研究之外,还独辟一章进行案例分析,以“邯郸农行金库盗窃案”为例,论述了案件的始末,并从中分析我国商业银行会计操作风险内部控制存在的问题。从案例中来了解问题、分析问题、解决问题,使得内容更加丰富,更具实践性
Abstract（英文摘要）： With the deepening of china financial market openning, all kinds of chinese financial institutions are facing the great challenges and opporunities, in the same time commercial banks he to pay more attention to risk prevention and internal control management. We he seen so many cases which were caused by operation risk recent year, how to control the operation risk effectively is becoming a paramount task to our commercial banks.The Basel Committee on Banking Supervision《Core Principles for Effective Banking Supervision》1997 said "The most significant operational risk is that internal controls and corporate governance failure". From that we can find operational risk prevention depends on a sound internal control. So the most important thing to reduce and eliminate the risk of a bank’s operation is to strengthen commercial banks’internal controls.Based on the above background, this paper try to do some research on the internal control management of commercial banks of china from the sight of accounting operation risk. To handle the problerm caused by the accounting operation risk, this paper then provide some methods which are tring to help our commercial banks reduce the accounting operational risk.This paper combine theory study and case analysis. First, reiew the operation risk and internal control literature at home and abroad, find that operational risk study of abroad focus on operational risk advanced quantitative models of the selection and application; while in china the literature specializing in operational risk are very rare, and most of them were summarized description. But the study of internal control theory is mature,. So compare to the foreign research, the study of operational risk of internal control he not formated standard research paradigms and theoretical system.The next part is the theory research part of this papper. Which research on the internal control, accouting opereational risk and their related theory respectively. According to the China Banking Regulatory Commission’s《Commercial bank’s internal control guidelines》, in this part discuss the Objectives, elements, principles and program of internal control. Then overview the relevant theory of accounting operational risk. Besides in this article the accouting business sepcially refers to commercial bank accounting and back-office accounting operations counter integrated management. With the expending of bank’s business types, accouting opereational risk is also increasing. So in the next part of this article we will focuse on the manifestation of accounting operational risk.Internal control is a commercial bank’s internal System, methods, measures and procedures which composite such factors as interrelated and mutually constraining control mechanis. From that point, Commercial bank’s internal controls and operational risk management is a pair of linked concept. So the papper then analyze the relationship between internal control and operational risk.After the study of related theory, we found that when the commercial banks strengthen risk management, they should also he think ahout how to complete the internal control such as Internal control system, regulatory enforcement, the implementation of the accountability system and so on. But we should also seen a lot of deficiency of our commercial banks’internal control. To improve the level of accounting control practices risk, the accounting operational risk status of internal control should he to be analyzed.After the study of Internal control and Accounting Operational Risk theory, to cover the risk which caused by our commercial banks’internal control system of accounting operations. We proposed the following measures:(1) The internal control environment is the basis for enterprises to implement internal control, through the establishment of effective risks control organizational structure; Strengthen the internal control awareness; improven the overall quality of the staff; Strengthen the internal audit, so that can create a good accounting operational risk of internal control environment.(2) The establishment of a comprehensive coverage of accounting operational risk of internal controls is very crucial to the safety and soundness of banks regular running. through the establishment of early warning systems and the accounting risk prevention responsibility system, it can achieve a sound internal control system of accounting risk.(3) As an important condition of the commercial banks operational risk internal control system, The exchange and feedback of information, Should begin implementation of the "flat" management first. then, the information resources should be integrated i to ensure the timely and accurate delivery, to prevent operational risk timely.(4) To make full use of the monitoring and prevention function of the accounting analysis, firstly, we should promote the implementation of new accounting standards using in the commercial banks. Secondly, Improving the use of accounting analysis pre-, during and after the operational risk supervision.At last, this paper use a whole part to analyze the case------the Treasury stolen case of agriculture bank of china Handan branch.The principal innovation this paper is as follows:(1) The existing relevant research of operational risk and internal control is not integrated very closely. on the basis of previous studies, this paper Studied the internal control objectives, elements, principles theory respectively, solidified the theoretical basis for the next study of this paper.(2)In this paper, commercial bank accounting business as an entry point, analyze the internal control system of accounting problems of China’s commercial banks operational risk, and after that give some Countermeasures and suggestions, which would help commercial banks to improve the internal control system, and prevent commercial bank accounting operational risk effectively.(3) Except general theory, this paper also do a case research in a separate chapter, Through "agriculture bank of china Handan branch treasury theft", this papper discuss the problerms that our commercial banks he faced in the internal control. This made the papper more reasonable and more practical.
论文关键词： 内部控制；操作风险；会计操作风险；案例分析；
Key words（英文摘要）： Internal control；Operational risk；Accounting Operational Risk；Case study；
Abstract（英文摘要）： With the deepening of china financial market openning, all kinds of chinese financial institutions are facing the great challenges and opporunities, in the same time commercial banks he to pay more attention to risk prevention and internal control management. We he seen so many cases which were caused by operation risk recent year, how to control the operation risk effectively is becoming a paramount task to our commercial banks.The Basel Committee on Banking Supervision《Core Principles for Effective Banking Supervision》1997 said "The most significant operational risk is that internal controls and corporate governance failure". From that we can find operational risk prevention depends on a sound internal control. So the most important thing to reduce and eliminate the risk of a bank’s operation is to strengthen commercial banks’internal controls.Based on the above background, this paper try to do some research on the internal control management of commercial banks of china from the sight of accounting operation risk. To handle the problerm caused by the accounting operation risk, this paper then provide some methods which are tring to help our commercial banks reduce the accounting operational risk.This paper combine theory study and case analysis. First, reiew the operation risk and internal control literature at home and abroad, find that operational risk study of abroad focus on operational risk advanced quantitative models of the selection and application; while in china the literature specializing in operational risk are very rare, and most of them were summarized description. But the study of internal control theory is mature,. So compare to the foreign research, the study of operational risk of internal control he not formated standard research paradigms and theoretical system.The next part is the theory research part of this papper. Which research on the internal control, accouting opereational risk and their related theory respectively. According to the China Banking Regulatory Commission’s《Commercial bank’s internal control guidelines》, in this part discuss the Objectives, elements, principles and program of internal control. Then overview the relevant theory of accounting operational risk. Besides in this article the accouting business sepcially refers to commercial bank accounting and back-office accounting operations counter integrated management. With the expending of bank’s business types, accouting opereational risk is also increasing. So in the next part of this article we will focuse on the manifestation of accounting operational risk.Internal control is a commercial bank’s internal System, methods, measures and procedures which composite such factors as interrelated and mutually constraining control mechanis. From that point, Commercial bank’s internal controls and operational risk management is a pair of linked concept. So the papper then analyze the relationship between internal control and operational risk.After the study of related theory, we found that when the commercial banks strengthen risk management, they should also he think ahout how to complete the internal control such as Internal control system, regulatory enforcement, the implementation of the accountability system and so on. But we should also seen a lot of deficiency of our commercial banks’internal control. To improve the level of accounting control practices risk, the accounting operational risk status of internal control should he to be analyzed.After the study of Internal control and Accounting Operational Risk theory, to cover the risk which caused by our commercial banks’internal control system of accounting operations. We proposed the following measures:(1) The internal control environment is the basis for enterprises to implement internal control, through the establishment of effective risks control organizational structure; Strengthen the internal control awareness; improven the overall quality of the staff; Strengthen the internal audit, so that can create a good accounting operational risk of internal control environment.(2) The establishment of a comprehensive coverage of accounting operational risk of internal controls is very crucial to the safety and soundness of banks regular running. through the establishment of early warning systems and the accounting risk prevention responsibility system, it can achieve a sound internal control system of accounting risk.(3) As an important condition of the commercial banks operational risk internal control system, The exchange and feedback of information, Should begin implementation of the "flat" management first. then, the information resources should be integrated i to ensure the timely and accurate delivery, to prevent operational risk timely.(4) To make full use of the monitoring and prevention function of the accounting analysis, firstly, we should promote the implementation of new accounting standards using in the commercial banks. Secondly, Improving the use of accounting analysis pre-, during and after the operational risk supervision.At last, this paper use a whole part to analyze the case------the Treasury stolen case of agriculture bank of china Handan branch.The principal innovation this paper is as follows:(1) The existing relevant research of operational risk and internal control is not integrated very closely. on the basis of previous studies, this paper Studied the internal control objectives, elements, principles theory respectively, solidified the theoretical basis for the next study of this paper.(2)In this paper, commercial bank accounting business as an entry point, analyze the internal control system of accounting problems of China’s commercial banks operational risk, and after that give some Countermeasures and suggestions, which would help commercial banks to improve the internal control system, and prevent commercial bank accounting operational risk effectively.(3) Except general theory, this paper also do a case research in a separate chapter, Through "agriculture bank of china Handan branch treasury theft", this papper discuss the problerms that our commercial banks he faced in the internal control. This made the papper more reasonable and more practical.
论文关键词： 内部控制；操作风险；会计操作风险；案例分析；
Key words（英文摘要）： Internal control；Operational risk；Accounting Operational Risk；Case study；