I 摘要 随着经济的快速发展，中国的改革开放已经有 40 多年的历史了，2015 年，国家发 展和改革委员会，外交部和商务部联合发布了：“推动丝绸之路经济带和 21 世纪海上 丝绸之路建设的愿景和行动”，自此“一带一路”拉开帷幕。随着改革开放的深入，“一 带一路”的快速发展加剧了各行业的竞争，金融机构也是如此，外资银行的进入，各商 业银行、股份制银行的崛起，中国银行业正面临着前所未有的挑战。竞争形势下，各家 银行不断升级、优化、创新银行产品，快速发展的背后，日渐繁杂的业务种类，也诱发 了会计操作风险发生的可能性。银行一旦发生风险，会给银行自身带来非常严重的信誉 风险，而会计操作风险是商业银行最常见的风险，它是最直接接触也是最影响商业银行 的资金安全，因此商业银行的风险管理研究和会计操作风险的防范变得非常重要。 基于经济的快速发展和商业银行会计操作风险的不断上升，本文利用文献研究方 法，实地调研方法，比较分析方法，案例分析方法，研究了 H 银行会计业务的风险管理。 首先阐述了该主题的背景，然后详细介绍了会计操作风险的概念、成因和特征，第三， 对 H 银行的基本概况以及业务处理流程的现状进行描述，针对现有的情况发现 H 银行会 计操作方面存在的风险及问题，依据发现的问题剖析问题背后存在的原因，第四，立足 H 银行在会计操作方面存在的问题及原因分析基础之上，为其制定出合理可行的改进方 案，其中包含业务流程优化设计、业务系统优化设计、内部制度优化设计。第五，为保 障第四部分提出的改进方案能够顺利实施，进而为 H 银行设计相对应的保障措施，包含 人员保障、资金支持保障、技术支持保障、文化保障。 关键词：商业银行，会计操作风险，风险管理，风险控制西北大学硕士学位论文 II ABSTRACT With the rapid economic development, China's reform and opening up has a history of more than 40 years. In 2015, the national development and reform commission, the ministry of foreign affairs and the ministry of commerce jointly issued the following statement: vision and actions to promote the construction of the silk road economic belt and the 21st century maritime silk road. Since then, One Belt And One Road has been launched.With the deepening of reform and opening up, the rapid development of One Belt And One Road has intensified the competition in various industries, so has financial institutions. With the entry of foreign Banks and the rise of commercial Banks and joint-stock Banks, China's banking industry is facing unprecedented challenges.Under the competitive situation, each bank continuously upgrades, optimizes, innovates the bank product, behind the rapid development, day by day multifarious service type, also has induced the accounting operation risk possibility.Once risks occur in a bank, they will bring very serious reputation risks to the bank itself. Accounting operational risk is the most common risk of commercial Banks, which is the most direct contact and the most influential to the capital security of commercial Banks. Therefore, risk management research and accounting operational risk prevention of commercial Banks have become very important. Based on the rapid development of economy and the rising risk of commercial Banks' accounting operation, this paper studies the risk management of H bank's accounting business by using literature research method, field research method, comparative analysis method and case analysis method.This paper expounds the background of the topic first, and then introduced the accounting concept, origin and characteristics of operational risk, third, the basic situation of the H bank, as well as the present situation of the business process was described, in view of existing situation found H bank risks and problems of the accounting aspects, according to the problems found in the cause of problems are behind the fourth, based on the H bank in accounting basis, the analysis of the causes of the problems and to work out feasible improvement plan, including business process optimization design, the business system optimization design, internal system optimization design.Fifth, in order to ensure the smooth implementation of the improvement plan proposed in part iv, corresponding safeguard measures are designed for H bank, including personnel guarantee, financial support guarantee, technical support guarantee and cultural guarantee. Keywords: Commercial Banks, Accounting operational risk, Risk management, Risk control目录 III 目 录 摘要...................................................................................................................................I ABSTRACT ...................................................................................................................... II 目 录................................................................................................................................III 第一章 引言......................................................................................................................1 1.1 研究背景 ..................................................................................................................1 1.2 论文研究结果及意义 ..............................................................................................1 1.3 研究内容 ..................................................................................................................2 1.4 研究思路及方法 ......................................................................................................3 1.5 论文的基本框架 ......................................................................................................4 第二章 会计操作风险理论阐述......................................................................................5 2.1 会计操作风险的概念 ..............................................................................................5 2.2 会计操作风险的成因 ..............................................................................................5 2.3 会计操作风险的特征 ..............................................................................................6 第三章 H 银行会计操作风险管理现状及存在问题......................................................8 3.1 H 银行基本概况及业务流程现状 ..........................................................................8 3.1.1 H 银行基本概况 ...............................................................................................8 3.1.2 H 银行业务处理基本流程 ...............................................................................9 3.2 H 银行会计操作风险管理现状 ............................................................................10 3.2.1 风险管理制度 .................................................................................................10 3.2.2 风险监督 ........................................................................................................14 3.2.3 相关业务系统现状 .........................................................................................15 3.3 H 银行会计操作风险控制存在的问题 ................................................................16 3.3.1 业务流程风险 ................................................................................................16 3.3.2 制度执行风险 ................................................................................................18 3.3.3 综合业务系统风险 ........................................................................................19 3.3.4 验印系统风险 ................................................................................................22 3.3.5 电子银行业务风险 ........................................................................................22西北大学硕士学位论文 IV 3.4 H 银行会计操作风险存在问题的原因分析 ........................................................ 24 3.4.1 柜台人员风险意识淡薄................................................................................ 24 3.4.2 综合业务系统落后........................................................................................ 25 3.4.3 人员履职流于形式........................................................................................ 25 3.4.4 内部制度不完善............................................................................................ 25 3.4.5 岗位分工不