目 录
1 引 论 1
1.1 选题背景及意义 1
1.1.1 选题背景 1
1.1.2 选题意义 3
1.2 国内外研究现状 3
1.2.1 国外研究现状 3
1.2.2 国内研究现状 4
1.2.3 研究综述 5
1.3 研究思路及方法 5
1.3.1 研究思路 5
1.3.2 研究方法 6
1.4 本文的创新及不足 7
1.4.1 主要创新点 7
1.4.2 不足之处 7
2 商业银行操作风险管理理论基础8
2.1 操作风险的相关理论 8
2.1.1 操作风险的定义 8
2.1.2 操作风险产生的原因 8
2.1.3 操作风险的分类 8
2.2 操作风险的计量方法 11
2.2.1 基本指标法 11
2.2.2 标准法 11
2.2.3 高级计量法 12
2.3 操作风险对声誉风险的影响 13
3 AB 银行江西分行操作风险管理体系现状 14
3.1 AB 银行江西分行简介 14
3.2 AB 银行江西分行操作风险状况 14
3.2.1 操作风险限额指标 14
3.2.2 操作风险损失事件 15
3.2.3 重大操作风险损失事件 21
3.3 AB 银行江西分行操作风险管理体系 21
3.3.1 基本原则 21II
3.3.2 组织架构 21
3.3.3 主要流程 22
3.3.4 管理内容 24
3.3.5 管理机制 25
3.3.6 体系构建 26
4 AB 银行江西分行操作风险管理体系存在的问题及成因分析 27
4.1 AB 银行江西分行操作风险管理体系存在的问题 27
4.1.1 操作风险管理组织体系不够完善 27
4.1.2 操作风险管理流程存在缺陷 28
4.1.3 操作风险管理基础薄弱 28
4.1.4 缺少统一独立的操作风险管理部门 29
4.1.5 激励约束机制不完善 30
4.1.6 操作风险关键指标未根据本行实际情况适时更新30
4.2 AB 银行江西分行操作风险管理体系问题的成因分析30
4.2.1 操作风险管理体系陈旧落后 30
4.2.2 操作风险管理数据库建设进展缓慢 31
4.2.3 没有全面形成操作风险管理理念和文化31
4.2.4 内部管理架构设置的不合理 32
4.2.5 绩效考核侧重点偏移 32
4.2.6 缺少专业的操作风险管理人才且技术水平相对落后32
5 AB 银行江西分行操作风险关键指标的建立与改进 33
5.1 操作风险监测指标的不足与改进 33
5.1.1 操作风险监测指标的含义 33
5.1.2 KRI 的构建过程 33
5.1.3 操作风险监测指标存在的不足 34
5.1.4 操作风险监测指标的改进 34
5.2 操作风险与控制自我评估指标的不足与建立 39
5.2.1 自我评估指标收集 39
5.2.2 操作风险与控制自我评估指标存在的不足39
5.2.3 评估指标的建立 39
6 AB 银行江西分行优化操作风险管理体系的措施 44
6.1 健全操作风险管控制度 44
6.1.1 加强内部控制制度建设 44
6.1.2 建立监管机制保证内控制度的执行 44III
6.2 创建操作风险损失事件数据库 45
6.2.1 成立专业化的机构并建立操作风险损失数据库45
6.2.2 建立开放型数据库平台 45
6.2.3 加快损失数据库的建设进度 45
6.3 改善操作风险管理流程 46
6.3.1 加强业务流程管理 46
6.3.2 充分利用操作风险管理工具 46
6.3.3 建立独立统一的操作风险管理部门 46
6.4 建立操作风险评价与控制指标体系 47
6.4.1 实行严格的奖惩机制 47
6.4.2 建立操作风险内控评价制度 47
6.5 建立适合本欧亿·体育（中国）有限公司务发展及经济形势的操作风险关键指标 47
6.6 应用关键风险指标进行预警 48
7 结 论 49
参考文献50
附表 1：重大操作风险事件标准参照 53
附表 2：操作风险监测指标报告表（ORM-KRI1.3 版本）56
致 谢 63IV
Table of Contents
1 Introduction 1
1.1 Background and Significance1
1.1.1 Background 1
1.1.2 The significance of the topic 3
1.2 Domestic and Foreign research status 3
1.2.1 Foreign Research Status3
1.2.2 Research state in China4
1.2.3 Summary of Study 5
1.3 Research ideas and Methods 5
1.3.1 Research Ideas 5
1.3.2 Methods 6
1.4 Innovation and Paper shortage 7
1.4.1 The main innovation 7
1.4.2 Shortcomings 7
2 Commercial Banks Operational Risk Management Theory 8
2.1 The theory of operational risk 8
2.1.1 The definition of operational risk 8
2.1.2 The risk of operational reasons8
2.1.3 Classification of operational risk 8
2.2 Operational risk measurement methods 11
2.2.1 Basic Indicator Approach 11
2.2.2 Standards Act 11
2.2.3 AMA 12
2.3 Operational risk of reputational risk 13
3 AB Bank Jiangxi Branch operational risk management system 14
3.1 AB Bank Jiangxi Branch Introduction 14
3.2 AB Bank Jiangxi Branch Operational risk 14
3.2.1 Operation risk limit indicators 14
3.2.2 Operational risk loss events15
3.2.3 Significant operational risk loss events 21
3.3 AB Bank Jiangxi Branch operational risk management system 21
3.3.1 Basic Principles21V
3.3.2 Organization 21
3.3.3 The main flow 22
3.3.4 Content Management 24
3.3.5 Management System25
3.3.6 System 26
4 AB Bank Jiangxi Branch operational risk management system Problems and
Causes 27
4.1 AB Bank Jiangxi Branch operational risk management system Problems 27
4.1.1 Operational risk management organization system is not perfect27
4.1.2 Operational risk management process flawed 28
4.1.3 Operational risk management foundation is weak 28
4.1.4 Lack of uniform independent operational risk management department
29
4.1.5 Incentive mechanism is imperfect 30
4.1.6 Operational risk key indicators are not updated timely according to the
actual situation of the Bank30
4.2 AB Bank Jiangxi Branch operational risk management system analysis of the
problem 30
4.2.1 Operational risk management system obsolete 30
4.2.2 Operational Risk Management Database slow progress31
4.2.3 Does not form a comprehensive operational risk management
philosophy and culture 31
4.2.4 Unreasonable internal management structure set up 32
4.2.5 Performance appraisal focus offset 32
4.2.6 Lack of professional operational risk management personnel and
technical level is relatively backward 32
5 The establishment and improvement of AB Bank branch in Jiangxi key
indicators of operational risk 33
5.1 Shortcomings and Improvements in operational risk monitoring indicators 33
5.1.1 Operational risk monitoring indicators33
5.1.2 KRI build process 33
5.1.3 Operational Risk indicators for monitoring the deficiencies34
5.1.4 Improved monitoring indicators of operational risk 34
5.2 Insufficient and The establishment of operational risk and controlVI
self-assessment indicators 39
5.2.1 For self-evaluation collected 39
5.2.2 Operational Risk and control self-assessment indicators existing
problems39
5.2.3 Establish evaluation index 39
6 AB Bank Jiangxi Branch optimization measures operational risk management
system 44
6.1 Sound operational risk control systems 44
6.1.1 To strengthen the internal control system44
6.1.2 The establishment of a regulatory mechanism to ensure the
implementation of the internal control system44
6.2 Creating operational risk loss event database 45
6.2.1 The establishment of specialized agencies and The establishment of
operational risk loss database 45
6.2.2 Establish an open database platform 45
6.2.3 Speeding up the construction progress of the loss database 45
6.3 To improve operational risk management process46
6.3.1 Strengthening Business Process Management 46
6.3.2 Take full advantage of the operational risk management tools 46
6.3.3 Establish an independent unified operational risk management
department 46
6.4 Establishing Operational Risk Assessment and Control Index System47
6.4.1 Strict reward and Punishment mechanism47
6.4.2 Establish internal operational risk assessment system 47
6.5 Establishment of key indicators for the Bank's operational risk business
development and the economic situation 47
6.6 Application of key risk indicators for early warning 48
7 Conclusions 49
References 50
Table 1: Standard reference material operational risk event 53
Table 2: Operational Risk Monitoring Indicators Table (ORM-KRI1.3 version) 56
Acknowledgements 631
摘 要
操作风险是一个古老而又年轻的风险类别，在银欧亿·体育（中国）有限公司的兴起之初早已存在

随着操作风险事件的不断发生才越来越得到人们的重视，特别是随着《巴塞尔新
资本协议》的出台，操作风险正式被视为与信用风险、市场风险并列的三大风险
之一

银欧亿·体育（中国）有限公司作为一个高风险高盈利的欧亿·体育（中国）有限公司，其中的商业银行能否得到良好的生存
发展，取决于是否能够对运行过程中出现的各种风险进行有效的管理和防控。市
场风险与信用风险在商业银行风险管理体系中早已被重视，其管理手法与防控手
段也已日臻成熟，但对于操作风险的掌控就显得不那么游刃有余。虽然操作风险
是伴随着银欧亿·体育（中国）有限公司诞生的，