操作风险是现代商业银行风险体系的重要组成部分，操作风险控制是 商业银行正常运营的基础。商业银行柜面操作风险的研究对发展金融风险 理论特别是商业银行的风险理论有着积极的意义。为了商业银行更稳健地 发展，如何制定商业银行柜面业务操作内控策略，成为商业银行安全的重 中之重。 本文首先以COSO框架的风险管理和内部控制理论为基础，并对以往相 关文献进行回顾。其次介绍商业银行柜面主要的操作业务及风险，包含商 业银行主要的柜面业务及常见操作风险的分类、特征等内容。随后，对Z 银行柜面业务操作的主要风险及成因进行分析，具体步骤为：第一，介绍Z 银行概括及Z银行操作业务内控概况；第二，利用访谈法对商业银行柜面 业务操作风险进行识别；第三，利用德尔菲法对商业银行柜面业务操作风 险进行评估；第四，分析Z银行柜面业务操作风险成因。最后，从改善柜 面业务操作风险内控环境，健全操作风险识别、预警、评估机制，采取有 效风险控制活动，建立有效的传递与沟通机制，加强监管力度等方面制定 了Z银行柜面业务操作风险的控制对策。本文引入德尔菲法对柜面操作业 务风险进行识别，并对识别出的风险进行了定量和定性评估，进而按评价 结果根据各风险相对重要性对其内部控制存在的缺陷进行研究。研究结果 表明，Z银行操作风险内控环境相对薄弱，缺乏相对完善且有效的风险预警、 识别及评估机制，内控制度及控制活动执行不到位，内部控制相关信息搜 集、传递不够及时准确且相关信息在企业内外部沟通不畅，各级监管不到 位等是Z银行发生柜面业务操作风险的主要原因。本文针对Z银行柜面业 务操作风险发生的主要原因，从内控环境、风险评估、控制活动、信息与 沟通、内部监督五大内控要素出发，有针对性地提出了应对策略和措施， II 以期将Z银行柜面业务操作风险控制的影响程度控制在可控范围之内，并 为我国商业银行操作风险管理及操作风险防范提供积极的参考方案。 本文结合Z银行的柜面业务操作现状，依据问题导向型思路，运用文 献分析法、个案分析法以及问卷调查法等一系列定性加定量的综合研究方 法对其可能存在的操作风险进行了识别、评估和分析，并以常规内部风险 控制的视角作为切入点分析了以Z银行为代表的商业银行在柜面业务操作 风险管理层面面临的管理重点及难点，具有极高的实操性和现实意义。然 而，研究不足之处在于部分资料因保密协定不能公示，从而造成论文无法 提供足够的实例和数据，研究结果未到研究所期待的程度。 关键词：商业银行,柜面业务,操作风险,内部控制 III ABSTRACT Operationalriskisanimportantpartofthemoderncommercialbank'srisk system,andoperationalriskcontrolisthebasisforthenormaloperationof commercialbanks.Theresearchontheoperationalriskofcommercialbanksis ofpositivesignificanceforthedevelopmentoffinancialrisktheory,especially therisktheoryofcommercialbanks.Inordertobringmorestabledevelopment tocommercialbanks,howtodevelopinternalcontrolstrategiesforcommercial bankcounteroperationshasbecomethetoppriorityofcommercialbanks. Thisthesisisbasedontheriskmanagementandinternalcontroltheoryof theCOSOframework,andreviewsrelatedliteratures.Secondly,itintroduces themainoperationaloperationsandrisksofcommercialbankcounters, includingthemaincounterbusinessofcommercialbanksandtheclassification andcharacteristicsofcommonoperationalrisks.Subsequently,themainrisks andcausesoftheoperationofZBank'scounterbusinesswereanalyzed.The specificstepsareasfollows:First,introducethegeneralsituationofZBankand theinternalcontrolofZBankoperationbusiness;Second,usetheinterview methodtocommercialbankcounterThebusinessoperationriskisidentified. Thirdly,theDelphimethodisusedtoevaluatetheoperationriskofthe commercialbankcounterbusiness.Fourthly,thecauseoftheoperationalriskof theZBankcounterbusinessisanalyzed.Finally,fromtheimprovementofthe internalcontrolenvironmentofthecounterbusinessoperationrisk,improvethe operationalriskidentification,earlywarning,evaluationmechanism,take effectiveriskcontrolactivities,establishaneffectivetransmissionand communicationmechanism,strengthensupervisionandotheraspects,and formulatingthecontrolmeasuresfortheoperationalriskofthecounterbusiness ofZBank.ThisthesisintroducestheDelphimethodtoidentifythebusinessrisk ofcounteroperation,andquantitativelyandqualitativelyevaluatestheidentified IV risks,andthenstudiesthedefectsofinternalcontrolaccordingtotherelative importanceofeachriskaccordingtotheevaluationresults.Theresearchresults showthattheinternalcontrolenvironmentofZBankisrelativelyweak,and thereisnorelativelycompleteandeffectiveriskwarning,identificationand evaluationmechanism.Theinternalcontrolandcontrolactivitiesarenot implementedproperly.Theinternalcontrolrelatedinformationcollectionand transmissionarenottimelyandaccurateandrelatedinformation.Thepoor communicationbetweentheinternalandexternalenterprises,thelackof supervisionatalllevels,etc.isthemainreasonfortheoperationalriskof counterbusinessinZBank.Inviewofthemainreasonsfortheoperationalrisk ofthecounterstationbusinessofZBank,fromthefiveinternalcontrolfactorsof internalcontrolenvironment,riskassessment,controlactivities,informationand communication,andinternalsupervision,thecountermeasuresandmeasuresare proposedinatargetedmannertoHunan.Thedegreeofinfluenceofthe operationriskcontrolofthecounterbusinessoftheruralcommercialbankis controlledwithinthecontrollablerange,andprovidesapositivereferenceplan foroperationalriskmanagementandoperationalriskpreventionofcommercial banksinChina. Inthisthesis,basedonthestatusquoofthecounterbusinessoperationofZ Bank,basedontheproblem-orientedthinking,aseriesofqualitativeand quantitativecomprehensiveresearchmethodssuchasliteratureanalysis,case analysisandquestionnairesurveyareusedtoidentifythepossibleoperational risks.,assessmentandanalysis,andusingtheperspectiveofconventional internalriskcontrolasanentrypointtoanalyzethemanagementfocusand difficultiesfacedbycommercialbanksrepresentedbyZagriculturalbusiness behaviorintheoperationalriskmanagementofcounterbusiness,whichis extremelypracticalandRealisticmeaning.However,theshortcomingofthe researchisthatsomeoftheinformationcannotbepublicizedduetothe V confidentialityagreement,whichmakesthethesisunabletoprovidesufficient examplesanddata,andtheresearchresultsarenotasexpectedbytheresearch institute. KeyWords:Commercialbank;Counterbusiness;Operationalrisk;Internal control I 目录 摘要....................................................................................................................................I ABSTRACT............................................................................................................................III 第1章导论..........................................................................................................................1 1.1选题背景与研究意义..............................................................................................1 1.1.1选题背景.......................................................................................................1 1.1.2研究意义.......................................................................................................2 1.2文献综述..................................................................................................................3 1.2.1关于商业银行操作风险定义的研究...........................................................3 1.2.2关于商业银行操作风险表现形式的研究...................................................3 1.2.3关于商业银行操作风险成因的研究...........................................................4 1.2.4关于商业银行操作风险防范对策的研究...................................................5 1.2.5文献评述.......................................................................................................6 1.3研究内容及方法......................................................................................................7 1.3.1研究内容.......................................................................................................7 1.3.2研究方法.......................................................................................................7 第2章相关概念及理论基础................................................................................................9 2.1商业银行柜面业务操作风险..................................................................................9 2.1.1操作风险的分类...........................................................................................9 2.1.2操作风险的特征...........................