河北经贸大学毕业论文
内部控制视角下我国商业银行个人理财业务操作风险
防范及对策探析
专业名称： 金融学 班 级： 新闻3班 学生姓名： 万丁丁 指导教师： 王小江 完成时间： 2012年5月
河北经贸大学毕业论文
摘要
随着全球金融行业的不断发展，金融全球化程度持续增强，我国商业银行金融创新热情高涨，同时我国经济持续平稳发展，居民收入不断增加，为消费者提供个性化金融服务的个人理财业务成为当前商业银行金融业务发展的重点。由于金融管理制度上的缺陷，金融市场发达程度和金融法律上的不完善等方面因素的约束，我国商业银行个人理财业务面临着许多风险，而操作风险是商业银行理财业务风险管理的重点。近些年来的重大金融案件为银行造成了巨额损失，影响了社会和谐。而在个人理财的操作风险的防范和控制中，内部控制的作用举足轻重。因此，基于内部控制的视角充分解决我国商业银行个人理财操作风险问题，对我国金融安全和金融体制改革有重要的现实意义。
论文主要采用理论联系实际的方法，充分利用国内外相关文献获取相关方面最新的理论，运用比较分析法分析了国内外商业银行个人理财业务操作风险管理的不同和差距，并结合我国实际，运用归纳总结法提出我国商业银行在内部控制视角下个人理财业务操作风险的防范和应采取的对策。
论文在分析国内外文献基础上，分析了我国商业银行个人理财业务操作风险的发展现状和特点，同时讨论了内部控制视角下个人理财业务操作风险出现的成因。在此基础上结合我国国情，提出了完善内控体系的建设，加强外部环境的建设等对策，以提高我国商业银行个人理财业务操作风险管理水平。
关键词 商业银行；内部控制；个人理财；操作风险；对策
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河北经贸大学毕业论文
Abstract
With the promotion of the global financial industry,the degree of financial globalization has continued to improve,China’s commercial banking has great enthusiasm in financial innovation.At the same time,China’s economic development is sustained and stable,the increase of China’s income per person,the current commercial banks’ financial business development focus is to provide consumers with personalized financial services personal financal business.Due to the restrictions such as the financial management system,development of financial market and the legal system of the finance,etc,the development of personal financal business will meet a lot of risks,the operational risk is commerical bank financing business risk management of the key.In recent years,major financial cases resulted in huge losses for banks and affect social harmony.Internal control plays an important role in the prevention and control of personal financial management of operational risk. Therefore, based on the perspective of internal control to solve the full of commercial Banks' personal financial management operation risk problem of our country's financial security and the reform of the financial system has important practical significance. This paper mainly uses the method of linking theory with practice,make full use of the related documents for relevant aspects of the latest theory,the use of the comparative analysis of the differences and gaps of the personal financal business operational risk management of domestic and foreign commercial banks, and with the reality of our country, summarizes the method using the proposed in commercial Banks internal control, from the perspective of the personal financial management business operation risk prevention and some countermeasures that should be adopted.
Based on analyzing the literature at home and abroad, the paper analyzed the business bank of our country of the personal financial management business operation risk the development situation and characteristics, and then discusses the internal control, from the perspective
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河北经贸大学毕业论文
of the personal financial management business risks appear the causes of the operation. Based on this combined with actual situation in China, and put forward the perfect the internal control system, strengthen external environment construction countermeasures, such as, in order to improve our country commercial bank of the personal financial management business operation risk management level.
Key words commercial banks；personal financing；internal control；
operational risk；countermeasure
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河北经贸大学毕业论文
目录
绪论 ............................................................................................................. 1 一、个人理财业务操作风险的一般理论................................................... 1
（一）商业银行个人理财业务概述 ................................................... 1
1.个人理财的概念和目标 ............................................................. 1 2.个人理财业务的分类 ................................................................. 2 （二）商业银行操作风险概述 ........................................................... 2 二、我国商业银行个人理财业务操作风险的特征 ................................... 3
（一）我国商业银行个人理财业务操作风险现状分析 .................... 3 （二）我国商业银行个人理财业务操作风险特点 ............................ 4
1.内生性 ........................................................................................ 4 2.人为性 ........................................................................................ 4 3.周期性 ........................................................................................ 4 （三）操作风险与内部控制之间的关系 ............................................ 5 三、内部控制视角下的个人理财业务操作风险成因 ............................... 5
（一）内部控制文化缺乏认同 ........................................................... 5 （二）内部控制体系不完善 ............................................................... 6 （三）内部审计部门监督作用有待提升 ............................................ 6 四、内部控制视角下个人理财业务操作风险的防范对策 ....................... 7
（一）完善内部控制体系 ................................................................... 7
1.营造良好的内控文化氛围 ......................................................... 7 2.建立系统的内部控制制度 ......................................................... 8 3.完善个人理财业务操作风险的控制措施 ................................. 8 4.加强内部审计监管 ..................................................................... 9 5.健全个人理财操作风险内部控制的组织结构 .......................... 9 6.加强银行内部信息沟通 ........................................................... 10 7.建立科学的管理激励制度 ...................................................... 10 （二）加强外部环境建设 ................................................................. 11
1.加强金融监管 ........................................................................... 11 2.完善银行操作风险管理法律法规............................................ 11
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