摘要
摘要
银行的经营效益和信誉因柜面操作风险的存在而产生隐患。我国城市商业银行大
多数都是由原来的城市信用社改制而来，相对于国有银行及上市股份制银行而言，我
国城市商业银行柜面操作风险的管理体系并不健全，导致城市商业银行的柜面操作风
险成为重灾区，也成为监管部门重点监管的地方。近年来发生的多起柜面操作风险事
件给我国城市商业银行柜面操作风险管理敲响了警钟。然而当前针对城市商业银行操
作风险管理的研究相对较少，通过本文的研究，可以进一步丰富和完善城市商业银行
操作风险管理的研究。因此，本文的研究具有现实意义和理论意义。
本文以城市商业银行柜面操作风险管理的现状为基础，选取具有典型代表性的
W银行作为主要研究对象，以收集内部资料、调查问卷以及半结构化访谈等方式获
取研究数据，经过深入剖析，找出当前我国城市商业银行柜面操作存在的共性问题，
进而探讨如何建立柜面操作风险预警评估体系，以准确识别和评估柜面操作风险，采
取相应措施，以尽可能地减少操作风险事件的发生，避免给银行带来负面影响。论文
主要分为六部分。第一部分为绪论，介绍了研究背景和意义、国内外研究现状、主要
研究内容、技术路线图等。第二部分为概念及相关理论，主要介绍了柜面操作风险的
三大管理工具以及委托代理理论、内部控制理论和全面管理理论。第三部分为城市商
业银行柜面操作风险案例剖析，以找出我国城市商业银行发生柜面操作风险事件的共
性原因。首先介绍了 W银行柜面操作风险管理现状及其问题表现。其次，通过对具
有代表性的 Z支行深入分析，指出了 W银行在柜面操作风险管理中的不足，得出当
前我国城市商业银行产生柜面操作风险的共性原因。第四部分为我国城市商业银行操
作风险预警评估体系构建及有效性验证。通过绘制剩余风险地图，识别出我国城市商
业银行运行实际的柜面业务操作过程中存在的高风险领域，并据此指导风险评价指标
体系的建立，有利于帮助我国城市商业银行构建起符合自身实际情况的柜面操作风险
评价指标体系，进而提高其自身柜面操作风险的管理水平，实现提升城市商业银行的
竞争力。首先通过识别和评估固有风险与控制活动，计量出剩余风险，绘制出剩余风
险地图，以实现对柜面操作风险的识别和评估。进而为强化操作风险预警体系，必须
建立柜面操作风险关键风险指标体系和加强柜面操作风险事件及损失数据的收集工
作。其次，为了验证操作风险预警体系对于提高柜面操作风险管理的有效性，将这一
工具具体应用于 Z支行管理实践。第五部分为政策建议。根据前几章研究发现的问题，
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我国城市商业银行柜面操作风险的管理研究
从构建柜面操作风险预警体系、加强内部控制、强化合规文化建设以及优化人员配置
等四个方面提出了相关政策建议。第六部分为研究结论与不足，对本文的主要研究成
果进行了总结及并对本文在研究过程中存在的不足进行了剖析。
通过本文的研究，得出的主要结论有：（1）我国城市商业银行发生柜面操作风险
事件的共性原因有：一是操作风险预警系统不科学，事前预警不及时；二是合规文化
建设有待提升；三是内控制度执行力不强；四是员工数量、素质与业务发展不匹配。
（2）剩余风险地图对于提高我国城市商业银行柜面操作风险管理水平具有积极的意
义。（3）必须高度重视关键风险指标体系构建和损失数据收集工作。
关键词：城市商业银行；柜面操作风险；风险管理；案例研究；剩余风险地图
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Abstract
Abstract
The operational efficiency and reputation of banks have hidden dangers due to the
existence ofoperational risks. Most of China's city commercial banks are reformed from
the original city credit cooperatives. Compared with the state-owned banks and listed
joint-stock banks, the management system of counter operation risk of China's city
commercial banks is not perfect. As a result, the counter operation risk of city commercial
banks has become a disaster area and a focus of supervision by the regulatory authorities.
In recent years, many operational risk events have sounded the alarm for W bank's
operational risk management. However, at present, the research on operational risk
management of City Commercial Bank is relatively few. Through the research of this
paper, we can further enrich and perfect the research on operational risk management of
City Commercial Bank. Therefore, this study has practical and theoretical significance.
Based on the current situation of counter operational risk management in city
commercial banks, this paper chooses typical w bank as the main research object, the
research data were obtained by collecting internal data, questionnaire and semi-structured
interview. After in-depth analysis, the common problems existing in the counter operation
of China's urban commercial banks were found out, then it discusses how to establish the
early-warning and evaluation system of counter operation risk in order to accurately
identify and evaluate counter operation risk, and take corresponding measures to reduce
the occurrence of operational risk events as far as possible to avoid bringing negative
influence to banks. The thesis is mainly divided into six parts. The second part is the
concept and related theory, mainly introduces the three management tools of counter
operation risk, as well as principal-agent theory, internal control theory and comprehensive
management theory, which lays a theoretical foundation for this study. The third part is the
case analysis of the counter operation risk of the city commercial banks, in order to find
out the common causes of the counter operation risk events of city commercial banks in
China. This paper first introduces the current situation and problems of W bank's counter
operation risk management. This paper points out that the operational risk of counter
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