兰州银行会计操作风险控制研究

LZUFE-KMS

作者	张璐
姓名汉语拼音	Zhang Lu
学号	2017000011472
培养单位	兰州财经大学
电话	18693066961
电子邮件	905478611@qq.com
入学年份	2017
学位类别	专业硕士
培养级别	硕士研究生
学科门类	管理学
一级学科名称	工商管理硕士(MBA)
学科代码	1251
授予学位	管理学硕士
第一导师姓名	许晓永
第一导师姓名汉语拼音	XU Xiaoyong
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	兰州银行会计操作风险控制研究
英文题名	Study on Bank of LanzhouAccounting
关键词	兰州银行会计操作风险风险控制
外文关键词	Bank of Lanzhou ; Accounting operation risk ; Risk control
摘要	近年来，会计操作风险给银行带来的巨大损失以及给社会金融经济造成的巨大影响，已经得到了银行监管机构的高度重视，会计操作贯穿商业银行收支、结算、核算的始终，一方面是保障商业银行有序经营的基础，另一方面也是当前商业银行风险管理中最为薄弱的一环。因此，作为商业银行风险控制方面的重点，对会计操作风险控制进行研究具有理论和实践双重意义。本文针对兰州银行目前存在的会计操作风险问题，通过了解兰州银行概况、风险控制组织体系和会计操作风险控制体系，详细分析兰州银行在风险控制方面的事前措施、事中措施以及事后措施，并且针对协同部门对会计操作风险控制的影响进行了研究。在调查研究过程中，通过查阅内部资料和现场调查，笔者发现，随着兰州银行不断发展，水平有所提高，但任然存在个别分支机构不遵循规章制度办理业务、关键环节重要岗位约束有所欠缺、会计操作风险管理懈怠等问题，集中表现在业务考核指标不佳和风险事件高发两个方面。原因主要有会计操作风险控制制度建设存在问题、内部流程控制缺失、系统设备配置不完善、会计人员素质不高等几个方面。根据存在的问题，经过实践检验和多方面理论分析，兰州银行可以从健全和完善控制体系、加强内控管理夯实会计基础、加大科技支持力度、提高会计人员整体素质四个主要方面切入。本文为兰州银行提高会计操作风险控制水平提供了一个实例，也可为其他商业银行进行会计操作风险控制提供参考。关键词：兰州银行会计操作风险风险控制
英文摘要	In recent years, the huge losses caused by accounting operation risks to banks and the huge impact on the social financial economy have been highly valued by banking supervisors. Accounting operations run through the revenue and expenditure, settlement, and accounting of commercial banks. The foundation for ensuring the orderly operation of commercial banks is also the weakest link in current commercial bank risk management. Therefore, as the focus of commercial bank risk control, research on accounting operational risk control has both theoretical and practical significance. This article takes the Bank of Lanzhou as the research object. Through understanding the general situation of the Bank of Lanzhou, the risk control organization system, and the accounting operational risk control system, it analyzes in detail the pre-measures, in-process measures, and after-the-art measures of the Bank of Lanzhou’s accounting operational risk control. This article also researches the impact of the collaborative department on accounting operational risk control. Through reading the internal information of the Bank of Lanzhou and on-site investigations, the author found that with the development of the Bank of Lanzhou, the overall risk control of accounting operations has improved, but there are still some branches that do not follow the rules and regulations to handle business. The lack of job constraints and slack accounting operation risk management mainly includes two aspects: poor business evaluation indicators and high incidence of risk events. Based on sorting out the existing problems of the Bank of Lanzhou’s accounting operation risk control, the article analyzes the existing problems of the Bank of Lanzhou’s accounting operation risk control and analyzes the reasons for the problems including there are problems in the construction of the accounting operation risk control system and lack of internal process control, the system equipment configuration is not perfect, and the quality of accounting personnel is not high.Base on the above research conclusions, and through practical testing and various theoretical analysis, the article puts forward corresponding proposals. The Bank of Lanzhou can improve the control system, strengthen internal control management, consolidate the accounting foundation, increase scientific and technological support, and improve the overall quality of accounting personnel, then improve the risk control of accounting operations. It is hoped that the suggestions put forward in this article can realize the steady development of the Bank of Lanzhou and provide other commercial banks with the reference value. Key words: Bank of Lanzhou;Accounting operation risk,;Risk control
学位类型	硕士
答辩日期	2020
学位授予地点	甘肃省兰州市
页数	47
研究方向	风险管理
论文总页数	47
插图总数	0
插表总数	0
参考文献总数	34
馆藏号	0004015
保密级别	公开
中图分类号	F203.9/795
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/30922
专题	兰州财经大学
作者单位	兰州财经大学-MBA中心
第一作者单位	MBA教育中心
推荐引用方式 GB/T 7714	张璐 . 兰州银行会计操作风险控制研究 [D]. 甘肃省兰州市. 兰州财经大学,2020.

条目包含的文件		下载所有文件
文件名称/大小	文献类型	版本类型	开放类型	使用许可
兰州银行会计操作风险控制研究.PDF（539KB）	学位论文		开放获取	CC BY-NC-SA	浏览下载