摘要
随着社会经济的快速发展，商业银行所面临的环境愈发复杂，商业银行操作风险管
理逐渐成为重点关注对象，而操作风险较为特殊，成因较多，呈现出不同的形式，并且
操作风险引发的案件层出不穷，给商业银行经济带来巨大的损失，这也使操作风险成为
急需处理的问题。尽管操作风险管理办法不断优化，但由于外部环境经营条件变化、科
学技术发展、商业竞争激烈、信息系统不断改进、新行业、新产品等创新，新的操作风
险也不断产生，故而继续深入研究操作风险，对于提升银行业风险管理水平，加强银行
品牌形象建设，增强商业银行市场竞争力具有重要意义。
建行 XX支行是在河南的一个分支行，随着经济的快速发展，近五年整体经济总量
已翻倍，但是在扩大市场份额同时，也暴露了建行 XX支行在操作风险上诸多问题与不
足，因此本文以建行 XX支行为例，结合操作风险、内部控制的现有理论研究成果，对
建行 XX支行深入调研，总结归纳建行 XX支行操作风险管理现状及典型案例，列举出
建行 XX支行在操作风险管理中存在的问题。通过内部控制视角，分析出建行 XX支行
操作风险事件产生的原因，如内控文化薄弱、操作风险意识差、风险识别有效性不强、
风险分析不到位、业务流程不当、经营管理考核政策不完善、内部控制信息整合度不足、
信息系统不稳定、内部监督不到位、内部监督缺乏独立性等原因，在内部控制视角下有
针对性提出控制措施，如推进内控文化建设、加强合规理念、提高风险识别水平、提升
风险分析能力、科学优化操作流程、完善经营管理考核政策、创建内控信息平台、加强
信息系统维护、强化内部监督、加强外部审计检查等措施。以期进一步提高商业银行操
作风险管理水平，增强商业银行市场竞争力，最终实现健康、快速经营目标。
关键词：操作风险；内部控制；商业银行；风险管理
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ABSTRACT
With the rapid development of social economy, commercial banks are facing more and more
complex environment, and the operational risk management of commercial banks has gradually become the
focus of attention, and the operation risk causes the case to emerge one after another, brings the huge loss to
the commercial bank economy, this also causes the operation risk to become the urgent need to deal with
the question. Despite the continuous optimization of operational risk management methods, due to changes
in the external environment operating conditions, scientific and technological development, fierce
commercial competition, continuous improvement of information systems, new industries, new products
and other innovations, therefore, it is of great significance to further study the operational risk in order to
improve the risk management level, strengthen the brand image construction and enhance the market
competitiveness of commercial banks.
Construction Bank XX sub-branch is a sub-branch in Henan. With the rapid development of the
economy, the overall economic volume has doubled in the last five years. However, while expanding
market share, it has also exposed many problems and deficiencies in the operational risks of Construction
Bank XX sub-branch, therefore, taking XX sub-branch of CCB as an example, combining with the existing
theoretical research results of operational risk and internal control, this paper makes an in-depth
investigation on XX sub-branch of CCB, and sums up the current situation and typical cases of XX
sub-branch’s operational risk management, enumerates the Construction Bank XX subbranch in the
operation risk management existence question. From the perspective of internal control, this paper analyzes
the causes of operational risk events in XX sub-branch of CCB, such as internal control culture is weak,
operational risk awareness is poor, the effectiveness of risk identification is not strong, risk analysis is not
in place, business processes are not appropriate, management and assessment policy is not perfect, internal
control information integration is insufficient, information system is not stable, internal supervision is not
in place, internal supervision is not independent and so on, put forward control measures in view of internal
control, such as promoting the construction of internal control culture, strengthening the concept of
compliance, raising the level of risk identification, enhancing the ability of risk analysis, scientifically
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