中国银行益阳分行操作风险管理研究
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摘要
随着对商业银行操作风险及其管理研究的不断深入,尤其是新巴塞尔协议确定了操作风险管理在商业银行风险管理中的重要位置后,操作风险的防范和管理工作已引起各国主要商业银行的高度重视。近年来,在我国银行业快速发展的过程中,各类案件频繁爆发,操作风险给国内银行业带来严重损失,操作风险管理的问题也十分突出,迫切需要加深研究和不断完善操作风险管理体系。同时,对于商业银行基层机构来说,操作风险也很突出且具有其特色。因此,针对基层行操作风险管理的研究意义非常重大。
本文以中国银行益阳分行为研究对象,通过分析该分行操作风险产生的原因,来达到完善该分行风险管理实践的目的。文章首先回顾了国内外学者对商业银行操作风险的研究成果,然后对该分行近三年来操作风险现状进行了深入的分析,指出其中存在的问题,并分析了操作风险产生的内外因。通过分析可以得出,当前该分行操作风险内部管理不完善是引发操作风险的主要原因,主要包括操作风险业务管理流程、操作风险管理工具、操作风险内控机制等。针对该分行操作风险形成的主要原因,本文立足于企业内部管理的角度,从风险形成内因的可控性着手,提出了提高操作风险管理水平的对策。本文认为该分行可借鉴国际大中型银行操作风险管理的经验,重点从三方面完善其操作风险的管理体系,包括操作风险管理流程再造、操作风险管理工具创新、操作风险经济资本管理体系的完善。
With the in-depth study of operational risk of commercial banks and the reinforcement in the importance of operational risk of commercial banking by Basel II , the major commercial banks has given high priority to operational risk. With rapid development of China's banking industry in recent years, frequently happened deregulation and fraud cases and operation issues made bank a great loss. For operational risk management problems is very prominent, deepen research is needed urgently. Meanwhile, the problems of operational risk management in grass-roots commercial banks are outstanding and characteristic. Therefore, operational risk management aiming at grass-roots commercial banks has assumed great significance.
In this paper, the author chose Bank of China Yiyang Branch as a sample for investigate on the reasons which made risk come into being and raised management measures for risk control. Firstly, it reviewed the commercial banking operational risk research results coming from domestic and overseas scholars and briefed risk’s connotations, classifications. Then, it raised the issues according to the analysis on past 3-year operation practices of Bank of China Yiyang Branch. The analysis includes internal and external causes generating operating risks. The author comes the conclusion that the main reason accounts for operational risk of Bank of China Yiyang Branch is the imperfect of internal management from aspects, i.e. management procedures, management instrument and internal control mechanism. This paper based on internal management perspective and the main aspects of reasons accounts for operational risk, proposed feasible solutions on operational risk management. Bank of China Yiyang Branch can draw lessons from operational risk management experiences from four overseas advanced banks .There are some feasible solutions on operational risk management, including operation procedure review, operational risk management tools innovation and economic capital management system reinforcement.
本文以中国银行益阳分行为研究对象,通过分析该分行操作风险产生的原因,来达到完善该分行风险管理实践的目的。文章首先回顾了国内外学者对商业银行操作风险的研究成果,然后对该分行近三年来操作风险现状进行了深入的分析,指出其中存在的问题,并分析了操作风险产生的内外因。通过分析可以得出,当前该分行操作风险内部管理不完善是引发操作风险的主要原因,主要包括操作风险业务管理流程、操作风险管理工具、操作风险内控机制等。针对该分行操作风险形成的主要原因,本文立足于企业内部管理的角度,从风险形成内因的可控性着手,提出了提高操作风险管理水平的对策。本文认为该分行可借鉴国际大中型银行操作风险管理的经验,重点从三方面完善其操作风险的管理体系,包括操作风险管理流程再造、操作风险管理工具创新、操作风险经济资本管理体系的完善。
With the in-depth study of operational risk of commercial banks and the reinforcement in the importance of operational risk of commercial banking by Basel II , the major commercial banks has given high priority to operational risk. With rapid development of China's banking industry in recent years, frequently happened deregulation and fraud cases and operation issues made bank a great loss. For operational risk management problems is very prominent, deepen research is needed urgently. Meanwhile, the problems of operational risk management in grass-roots commercial banks are outstanding and characteristic. Therefore, operational risk management aiming at grass-roots commercial banks has assumed great significance.
In this paper, the author chose Bank of China Yiyang Branch as a sample for investigate on the reasons which made risk come into being and raised management measures for risk control. Firstly, it reviewed the commercial banking operational risk research results coming from domestic and overseas scholars and briefed risk’s connotations, classifications. Then, it raised the issues according to the analysis on past 3-year operation practices of Bank of China Yiyang Branch. The analysis includes internal and external causes generating operating risks. The author comes the conclusion that the main reason accounts for operational risk of Bank of China Yiyang Branch is the imperfect of internal management from aspects, i.e. management procedures, management instrument and internal control mechanism. This paper based on internal management perspective and the main aspects of reasons accounts for operational risk, proposed feasible solutions on operational risk management. Bank of China Yiyang Branch can draw lessons from operational risk management experiences from four overseas advanced banks .There are some feasible solutions on operational risk management, including operation procedure review, operational risk management tools innovation and economic capital management system reinforcement.
引文
[1] Basel Committee on Banking Supervision. International convergence of capital measurement and capital standards:A revised framework[S/OL]. www. Bis. Org, 2004
[2] The New Basel Capital Accord.Basel Committee On Banking Supervision[Z]. 2003, 31(4):5-9
[3] Basel Committee on Banking Supervision. International convergence of capital measurement and capital standards: A revised framework comprehensive version [EB/OL]. http://www.bis.org/publ/bobsl28.pdf, 2006
[4] Michel Crouhy. Dan Galai and Robert Mark:Risk Management. Last Edition[Z], Mc-Graw-Hil, 2000, (5):396-399
[5] Mark Lawrence. The LDA—based Advanced Measurement for Operational risk Current and In Progress Practice [Z], RMG Conference. 2003, (3):6-12
[6] Philippe Jorion. The New Benchmark for Managing Financial Risk 2nd edition [M]. Mc—Graw-Hill, 2001, 18
[7] Duncan Wilson:Measuring the Risk in Value at Risk[J]. Financial Analysts Journal, 1995, (1):1283-1286
[8] John Jordan, Eric Rosengren and Reimer Kuhn. Using Loss Data to Quantify Operational Risk[R]. Working Paper of Federal Reserve Bank of Boston, 2002, (6): 1-24
[9] Federal Deposit Insurance Corporation.Supervisory Guidance on operational Risk Advanced Measurement Approaches for Regulatory Capital[EB/ OL], FDIC, http://www.fdic.gov/regulation/laws/public comments/basel operational risk.pdf, 2002, (7)
[10] Robert Hbner.金融机构操作风险新论[M].李雪莲,万志宏等译.天津:南开大学出版社, 2005, 235-242
[11] Mark Lawrence. The Advanced Measurement for Operational risk Current and In Progress Practice [Z]. RMG Conference, 2003, (3):6-12
[12] Junji Hiwatashi, Hiroshi Ashida. Advancing Operational Risk Management Using Japanese Banking Experiences [Z]. 2002, (11):33-36
[13] Silvan Ebnother, Paolo Vanini, Alexander MeNeil, Pierre, and Antolinez-Feh Operational Risk:A Practitioner's Virw[EB/OL], http://www.ssm.conl, 2002, (10)
[14] Jack L King. operational Risk:EVT Models [Z]. American Risk and Insurance Association, Inc, 2003, (3):2-5
[15]安俊,胡利琴.极值理论在商业银行操作风险度量中的应用[J].投资研究, 2008, (12):40-44
[16]曹黔然.国有商业银行操作风险防范的委托——代理视角研究[J].区域金融研究, 2009, (5):65-67
[17]厉吉斌.构建商业银行操作风险管理架构体系[J].上海金融, 2006, (5): 37-39
[18]董晓波,张同健.新巴塞尔协议下国有商业银行操作风险控制战略结构模型的经验分析[J].改革和战略, 2007, (12):76-78
[19]李春光,丁浩.商业银行操作风险管理分析[N].湖南财经高等专科学校学报, 2009, (6)
[20]郑新广,陈阳.商业银行操作风险模型比较研究[J].工业技术经济, 2009, (6): 138-141
[21]沈沛龙,谢红丽.商业银行操作风险度量方法比较[J].投资研究, 2005, (9): 40-44
[22]李志辉,范洪波.商业银行操作风险数据分析[J].国际金融研究, 2006, (12): 55-61
[23]盛军.我国商业银行操作风险事件的实证研究与国际比较[J].南方金融, 2008, (3): 20-23
[24]厉吉斌,厉朝艳,欧阳令南.我国商业银行操作风险形成机理的博弈分析[J].东华大学学报(自然科学版), 2008, (4):234-238
[25]卢安文,任玉珑,唐浩阳.基于贝叶斯推断的操作风险度量模型研究[J].系统工程学报, 2009, (6):286-293
[26]张红鹰.我国商业银行操作风险量化方法选择及实证分析[N].常熟理工学院学报(哲学社会科学), 2009, (5)
[27]陈晓慧,吴应宇.商业银行操作风险动态控制系统及其优化研究[J].投资研究, 2007, (10):45-48
[28]俞俐文.加强我国商业银行操作风险管理的探析[J].浙江金融, 2008, (4): 38-39
[29]谢晓雪.从损失数据看商业银行操作风险管理[J].投资研究, 2008, (12): 27-32
[30]李万里.对我国商业银行操作风险管理的思考[J].华北金融, 2009, (5): 42-44
[31]谢晓华,魏林.国内商业银行柜面业务操作风险控制的路径选择[J].卓越, 2009, (6):86-88
[32]陈广山,张同健,严明燕.论国有商业银行内部控制对操作风险控制的功能支持[J].改革与战略, 2009, (6):73-75
[33]董红,邱菀华,林直友.商业银行操作风险管理的实践与探讨[J].金融理论与实践, 2009, (5):51-54
[34]刘国英.商业银行消费信贷业务操作风险的防范[J].文史博览, 2009, (4): 60-61
[35]王先福,周胜开.从“新巴塞尔资本协议”看发展中国家的劣势[J].皖西学院学报, 2006, 22(6):51-53
[36]张吉光.操作风险七大挑战[J].银行家, 2006, (2):61-63
[37]张士霄,樊锰.我国商业银行操作风险存在问题与防范措施[J].集团经济研究, 2007, (17):22
[38]张新扬.我国商业银行的操作风险研究[D].苏州:苏州大学, 2004, 2-9
[39]中国银监会:中国银行业监督管理委员会关于加大防范操作风险工作力度的通知[Z], 2005-03-22
[40]刘晓星.银行操作风险度量方法比较研究[J].财经问题研究, 2006, (1): 25-28
[41]章彰.商业银行信用风险管理—兼论巴塞尔新资本协议[M].北京:中国人民大学版, 2002, 268-282
[42]彭建刚.商业银行管理学[M].北京:中国金融出版社, 2009, 272-184
[43]彭建刚.基于RAROC银行贷款定价的比较优势原理及数学证明[J].湖南大学学报, 2007, (12):81-84
[2] The New Basel Capital Accord.Basel Committee On Banking Supervision[Z]. 2003, 31(4):5-9
[3] Basel Committee on Banking Supervision. International convergence of capital measurement and capital standards: A revised framework comprehensive version [EB/OL]. http://www.bis.org/publ/bobsl28.pdf, 2006
[4] Michel Crouhy. Dan Galai and Robert Mark:Risk Management. Last Edition[Z], Mc-Graw-Hil, 2000, (5):396-399
[5] Mark Lawrence. The LDA—based Advanced Measurement for Operational risk Current and In Progress Practice [Z], RMG Conference. 2003, (3):6-12
[6] Philippe Jorion. The New Benchmark for Managing Financial Risk 2nd edition [M]. Mc—Graw-Hill, 2001, 18
[7] Duncan Wilson:Measuring the Risk in Value at Risk[J]. Financial Analysts Journal, 1995, (1):1283-1286
[8] John Jordan, Eric Rosengren and Reimer Kuhn. Using Loss Data to Quantify Operational Risk[R]. Working Paper of Federal Reserve Bank of Boston, 2002, (6): 1-24
[9] Federal Deposit Insurance Corporation.Supervisory Guidance on operational Risk Advanced Measurement Approaches for Regulatory Capital[EB/ OL], FDIC, http://www.fdic.gov/regulation/laws/public comments/basel operational risk.pdf, 2002, (7)
[10] Robert Hbner.金融机构操作风险新论[M].李雪莲,万志宏等译.天津:南开大学出版社, 2005, 235-242
[11] Mark Lawrence. The Advanced Measurement for Operational risk Current and In Progress Practice [Z]. RMG Conference, 2003, (3):6-12
[12] Junji Hiwatashi, Hiroshi Ashida. Advancing Operational Risk Management Using Japanese Banking Experiences [Z]. 2002, (11):33-36
[13] Silvan Ebnother, Paolo Vanini, Alexander MeNeil, Pierre, and Antolinez-Feh Operational Risk:A Practitioner's Virw[EB/OL], http://www.ssm.conl, 2002, (10)
[14] Jack L King. operational Risk:EVT Models [Z]. American Risk and Insurance Association, Inc, 2003, (3):2-5
[15]安俊,胡利琴.极值理论在商业银行操作风险度量中的应用[J].投资研究, 2008, (12):40-44
[16]曹黔然.国有商业银行操作风险防范的委托——代理视角研究[J].区域金融研究, 2009, (5):65-67
[17]厉吉斌.构建商业银行操作风险管理架构体系[J].上海金融, 2006, (5): 37-39
[18]董晓波,张同健.新巴塞尔协议下国有商业银行操作风险控制战略结构模型的经验分析[J].改革和战略, 2007, (12):76-78
[19]李春光,丁浩.商业银行操作风险管理分析[N].湖南财经高等专科学校学报, 2009, (6)
[20]郑新广,陈阳.商业银行操作风险模型比较研究[J].工业技术经济, 2009, (6): 138-141
[21]沈沛龙,谢红丽.商业银行操作风险度量方法比较[J].投资研究, 2005, (9): 40-44
[22]李志辉,范洪波.商业银行操作风险数据分析[J].国际金融研究, 2006, (12): 55-61
[23]盛军.我国商业银行操作风险事件的实证研究与国际比较[J].南方金融, 2008, (3): 20-23
[24]厉吉斌,厉朝艳,欧阳令南.我国商业银行操作风险形成机理的博弈分析[J].东华大学学报(自然科学版), 2008, (4):234-238
[25]卢安文,任玉珑,唐浩阳.基于贝叶斯推断的操作风险度量模型研究[J].系统工程学报, 2009, (6):286-293
[26]张红鹰.我国商业银行操作风险量化方法选择及实证分析[N].常熟理工学院学报(哲学社会科学), 2009, (5)
[27]陈晓慧,吴应宇.商业银行操作风险动态控制系统及其优化研究[J].投资研究, 2007, (10):45-48
[28]俞俐文.加强我国商业银行操作风险管理的探析[J].浙江金融, 2008, (4): 38-39
[29]谢晓雪.从损失数据看商业银行操作风险管理[J].投资研究, 2008, (12): 27-32
[30]李万里.对我国商业银行操作风险管理的思考[J].华北金融, 2009, (5): 42-44
[31]谢晓华,魏林.国内商业银行柜面业务操作风险控制的路径选择[J].卓越, 2009, (6):86-88
[32]陈广山,张同健,严明燕.论国有商业银行内部控制对操作风险控制的功能支持[J].改革与战略, 2009, (6):73-75
[33]董红,邱菀华,林直友.商业银行操作风险管理的实践与探讨[J].金融理论与实践, 2009, (5):51-54
[34]刘国英.商业银行消费信贷业务操作风险的防范[J].文史博览, 2009, (4): 60-61
[35]王先福,周胜开.从“新巴塞尔资本协议”看发展中国家的劣势[J].皖西学院学报, 2006, 22(6):51-53
[36]张吉光.操作风险七大挑战[J].银行家, 2006, (2):61-63
[37]张士霄,樊锰.我国商业银行操作风险存在问题与防范措施[J].集团经济研究, 2007, (17):22
[38]张新扬.我国商业银行的操作风险研究[D].苏州:苏州大学, 2004, 2-9
[39]中国银监会:中国银行业监督管理委员会关于加大防范操作风险工作力度的通知[Z], 2005-03-22
[40]刘晓星.银行操作风险度量方法比较研究[J].财经问题研究, 2006, (1): 25-28
[41]章彰.商业银行信用风险管理—兼论巴塞尔新资本协议[M].北京:中国人民大学版, 2002, 268-282
[42]彭建刚.商业银行管理学[M].北京:中国金融出版社, 2009, 272-184
[43]彭建刚.基于RAROC银行贷款定价的比较优势原理及数学证明[J].湖南大学学报, 2007, (12):81-84