摘 要：操作风险是一个古老而又年轻的风险类别，在银行业的兴起之初早已存在。随着操作风险事件的不断发生其才越来越得到人们的重视，特别是随着《巴塞尔新资本协议》的出台，操作风险正式被视为与信用风险、市场风险并列的三大风险之一。由于我国对操作风险理论研究起步较晚，操作风险管理水平相对较弱。近年来，国内一些商业银行内部大案要案的频发既给国家造成了无可挽回的巨大经济损失，也严重地影响了国内商业银行的商业信誉及社会形象，同时还暴露出我国商业银行在内部操作风险控管理方面存在的重大缺陷和各类问题。近些年来，频频发生的商业银行操作风险案件给我国的银行监管机构以及各大银行内部的风险管理部门敲响了警钟。然而，操作风险是每一家商业银行在自身的经营管理活动过程中所必须要承担的风险。商业银行操作风险管理的目标是怎样合理地控制各类操作风险，以及如何切实、有效地防范银行内部出现重大操作风险而带来巨大损失的事件。当前形势下，我国商业银行在内部的操作风险管理方面由于自身的起步较晚，相对于国外较为落后的制约因素和存在的问题比较多，这些因素和存在的主要问题包括：金融监管机构对商业银行的监管效力有限，仅能从各项业务系统提取数据分析，或者进行部分调研，而实际的管控能力和监督力度比较弱，缺乏现实性的指导力；商业银行内部的金融产品各不相同，提供的服务无法合理的定价，且定价标准不同，缺乏相关的管理；商业银行内部的操作风险评级体系明显还不够健全和完善。商业银行内部操作风险方面的制约因素则主要包括：商业银行内部的公司治理结构不健全，具体表现在银行董事会及监事会的职能不够健全和完善，首先，董事会的独立性不强，另外，监事会的工作大都流于形式；对于委托人的监管明显缺乏积极性；商业银行内部的激励以及约束机制还不够完善。商业银行内部的风险管理理念比较传统和落后，而且理论也不够系统和完整。商业银行内部的数据库以及 IT 系统建设较为落后，新资本协议的高级法需要详细、深入、完整的内外部数据库来作为支撑和基础。加之国内的许多商业银行内部的风险管理方面的专业优秀人才目前尚比较缺乏。
本文正是在这一背景下，以晋商银行作为具体实例，较为详细地分析了该商业银行操作风险管理的现状、主要问题以及形成的原因，这些问题包括：操作风险管理理念错误，重视个别案件的查处，而轻视整体全面地分析；重视事后风险管理，而轻视对事前的预防管理工作；重视业务的审计稽核，而轻视对业务的全面管理；重视对员工层的管理，而轻视对中、高级管理层的管理。操作风险的管理方法过于单一，过分地依靠银行的内部审计，而明显忽略了外部审计的强大力量；先进的电子化手段和工具比较缺乏；风险管理制度建设跟不上，而且制度执行不力。操作风险的具体管理架构不够健全和完善，管理职责比较松散，缺乏专门的操作风险管理部门；银行内部的审计部门的威权性明显不强；银行的基层分支机构在操作风险方面的管理职能明显缺失。
接着，本文在借鉴国际优秀银行先进的操作风险管理经验的基础之上，同时结合《商业银行资本管理办法（试行）》以及巴塞尔协议Ⅲ中对于操作风险管理的具体要求，对晋商银行应当如何通过建立科学、完整、有效的具体风险管理框架、加强操作风险文化建设、完善操作风险管理保障体系及加强监管，积极优化晋商银行当前形势下操作风险管理的外部治理环境、积极建立和不断完善长久而有效的激励以及约束机制、培养操作风险管理方面的各类专业技术人才、尽快建立和不断完善晋商银行内部的操作风险数据库、不断强化晋商银行内部的操作风险管理方面的观念和意识以及提高银行内部全体员工的个人风险防范意识等方面都具体提出了切实可行的解决对策以及建议措施，期望以此能够进一步完善晋商银行内部的操作风险管理体系并提供一定的指导和帮助。同时，希望还可以为我国的其他以商业银行的操作风险管理提供有益的借鉴和积极的参考。
关键词：操作风险；晋商银行；风险管理；风险识别；风险控制
Abstract: Operational risk is a risk category old and young, at the beginningof the rise of the banking industry already exists. With operational risk eventscontinue to occur until it has been more attention, especially with theintroduction of “The New Basel Capital Accord”, the operational risk isconsidered an official three risk and credit risk, market risk of side by sideOne. Due to operational risk for the late start of theoretical studies, operationalrisk management is relatively weak. In recent years, some domesticcommercial banks' internal major cases to the state both frequent causeirreparable huge economic losses, but also seriously affect the businessreputation and social image of the domestic part of the majority of commercialbanks, but also expose our commercial Bank of major defects and variousproblems in the internal operational risk control management. In recent years,commercial banks operational risk cases occurred frequently to Chinesebanking regulators and major banks' internal risk management departmentsounded the alarm. However, operational risk is the risk of every commercialbank in its management activities in the process must be undertaken. Targetcommercial bank operational risk management is to control how reasonablywide range of operating risks, and how to effectively and efficiently preventmajor operational risks within the bank and huge loss events. Under thecurrent circumstances, Chinese commercial banks operating in the internalrisk management due to its late start, lagging behind compared to the foreignconstraints and problems are more of these factors and the main problemsinclude: Chinese commercial banks operational risk external constraints andmanagement problems are mainly financial regulators limited theeffectiveness of the regulatory commercial banks obviously inadequatesupervision; commercial bank's internal financial product pricing mechanismserious deficiencies; commercial banks' internal credit rating systemobviously still inadequate and perfect. Commercial banks' internal operationalconstraints regarding the risks mainly include: commercial bank's internalcorporate governance structure is not perfect, specifically in the Bank's Boardof Directors and the Board of Supervisors is not perfect and perfect function,first of all, the independence of the board of directors is not strong. In addition,the Supervisory Board Most of the work of a mere formality; for the apparentlack of supervision of the client's motivation; commercial banks' internalincentive and restraint mechanisms still not perfect. Commercial banks'internal risk management philosophy more traditional and backward, but thetheory is not enough, and complete systems. Databases and commercial bank'sinternal IT system construction is lagging behind, the New Capital Accordsenior law requires detailed, in-depth and complete internal and externaldatabase as a support and foundation. Plus many professional talents domesticcommercial banks' internal risk management is still relatively scarce.
This article is in this context, as a specific example to Merchants Bank, amore detailed analysis of the current status of the commercial banks'operational risk management, as well as the reasons for the formation of themain problems, these problems include: operational risk managementphilosophy errors, heavy cases investigation, and light comprehensive analysis;weight management afterwards, and obviously light in prevention; re auditaudit, and light overall management; heavy internal grassroots operationspersonnel management, and light management for senior leadership.
Operational risk management over a single, over-reliance on the bank'sinternal audit, external audit and obviously overlooked a powerful force;advanced electronic means and the relative lack of tools; risk managementsystem can not keep up, and weak enforcement system. Specific operationalrisk management structure is not perfect and perfect, relatively loosemanagement responsibilities, the lack of a dedicated operational riskmanagement department; authoritarian nature of the bank's internal auditdepartment obviously is not strong; the grassroots branches of banks inoperational risk management functions obviously missing .
Then, on the basis of operational risk management from the advancedexperience of international best bank above, combined with “commercialbank's capital management approach （Trial）” as well as the specificrequirements of Basel Ⅲfor operational risk management of Merchants Bankshould How to establish a scientific, complete and effective specific riskmanagement framework to enhance operational risk culture, improveoperational risk management security system and strengthen supervision, andactively optimize operations Merchants Bank under the current situation ofrisk management external governance environment, and actively establish andcontinuously improve long-term and effective incentive and restraintmechanisms, training professional and technical personnel of operational riskmanagement, Merchants Bank to establish and continuously improve internaloperational risk database as soon as possible and continue to strengthen theconcept of Merchants bank's internal operational risk management and raiseawareness and personal risk awareness within the bank's staff and otheraspects of specific practical solutions proposed measures and proposedmeasures, in order to further improve the Merchants expect the bank's internaloperational risk management to provide some guidance and help. Meanwhile,we hope that the other also to operational risk management of commercialbanks of Chinese to provide useful lessons and positive reference .
Keywords: operational risks; risk management;; risk identification; riskcontrol Merchants Bank
目 录
1 绪论……1
1.1 研究背景……1
1.2 研究意义和目的……2
1.3 国内外研究现状……4
1.3.1 国外研究现状……4
1.3.2 国内研究现状……6
1.4 研究内容与方法……8
1.4.1 研究内容……8
1.4.2 研究方法……9
1.4.3 研究分析图……10
2 相关理论基础及概念界定……11
2.1 概念界定……11
2.2 商业银行风险管理理论基础……13
2.2.1 资产风险管理理论……13
2.2.2 负债风险管理理论……15
2.2.3 资产负债风险管理理论……16
2.2.4 全面风险管理理论……16
2.3《巴塞尔新资本协议》……17
3 晋商银行操作风险现状及问题分析……21
3.1 晋商银行及其风险概况……21
3.1.1 晋商银行概况……21
3.1.2 晋商银行的主要风险概况……21
3.2 晋商银行操作风险现状……21
3.2.1 运营操作风险现状……22
3.2.2 信贷操作风险现状……23
3.2.3 信息科技风险现状……23
3.3 晋商银行操作风险管理中存在的主要问题……24
3.3.1 操作风险管理理念缺失……24
3.3.2 操作风险管理框架不健全……24
3.3.3 操作风险管理的理念存在错误……25
3.3.4 操作风险管理方法比较单一……27
3.3.5 外部监管力度不够……28
3.3.6 银行内部的治理结构不够健全和完善……29
3.3.7 数据库建设及 IT 系统建设落后……30
3.3.8 风险管理方面的专业人才比较缺乏……30
3.4 晋商银行操作风险管理中存在问题深层分析……30
3.5 国外银行操作风险管理经验……32
4 晋商银行操作风险管理的建议对策措施……35
4.1 完善银行业操作风险管理的监管体系……35
4.1.1 加强对国内银行业的有效监管……35
4.1.2 完善信用评级制度和金融衍生产品定价机制……35
4.2 优化晋商银行内部风险管理框架……36
4.2.1 建立健全银行内部的公司治理结构……36
4.2.2 设立独立、垂直的风险管理组织结构……37
4.2.3 制定明确的风险管理战略……38
4.2.4 实施新资本协议，加快内部评级体系建设……38
4.2.5 优化银行内部的操作风险管理流程……40
4.3 建立晋商银行操作风险管理文化……41
4.3.1 从银行内部员工的个人行为上降低各类操作风险……41
4.3.2 在银行内部积极培育出健康先进的风险管理文化……42
4.3.3 培养专业的全面风险管理人才……43
5 结论与展望……45
5.1 结论……45
5.2 展望……45
参考文献……47
致 谢……53
