摘要
金融科技的飞速发展和同业竞争的日趋激烈深刻影响着商业银行的发展，也给商业
银行的柜面业务发展带来巨大冲击。不过，由于柜面服务是银行面向客户的主要窗口之
一，处在业务办理最前端，能够及时了解客户需求和和业务发展现状，因此柜面业务在
银行经营中依然有不可替代的重要作用。不过从目前银保监会的统计数据中可以看出，
商业银行内部由于柜面操作风险而造成的经济损失案件越来越多，柜面操作风险开始变
成影响商业银行日常运营的关键因素。所以为了实现稳定运营，怎样有效控制柜面操作
风险成为各商业银行亟需解决的问题。
LK农村商业银行始终坚持“根系三农，普惠一方”的经营定位，在日趋激烈的竞
争环境中取得快速发展，但是随着业务的丰富和发展，其面临的风险也更加多样，基层
网点因业务操作不规范而引起的操作风险事件时有发生，充分暴露了 LK农村商业银行
在柜面业务操作风险管理方面存在的缺陷和不足。为更好服务于 LK农村商业银行的发
展需要，本文以 LK农村商业银行柜面操作风险的研究为例，先对 LK农村商业银行的
发展作了简单回顾，然后介绍行内面临的主要操作风险并对典型案例进行分析，之后对
本行的柜面操作风险管理架构、柜面操作风险管理流程、柜面操作风险管理制度等现状
详细分析。经过分析发现 LK农村商业银行的柜面操作风险管理过程中在上述方面存在
的问题，找到产生的问题原因主要是对制度的重要性认识不足、操作风险管理文化建设
滞后、人员管理培训不够、缺少专职监督管理机构、信息技术与风险防控结合不到位。
最后本着解决问题，服务实际的观念，从健全风险防范管理制度、加强风险管理文化及
流程建设、加强柜面从业人员教育培训、建立专职管理机构、利用信息科技强化风险防
控等方面有针对性地提出具体的问题解决方案，确保问题的有效解决。
关键词：农村商业银行；柜面业务；操作风险管理
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ABSTRACT
The rapid development and increasingly fierce competition within the financial technology
industry have profoundly affected the development of commercial banks, especially to their counter
business. As one of the important windows towards customers, counter business is at the forefront of
banking business. It enables banks to understand the needs of customers and the current situation in time,
making it indispensable and irreplaceable in the operation. Therefore, it is necessary to control operation
risks effectively during the process. Statistics of China Banking and Insurance Regulatory Commission
(CBIRC) revealed that cases of losses caused by operational risks are increasing in commercial banks,
reflecting the fact that counter operation risks have become an important factor affecting their daily
operation. Thus, improving management to reduce the occurrence of counter operation risk has become a
significant subject to be delved into.
LK Rural Commercial Bank has always adhered to its mission: “rooted in rural areas and benefit
the people” and has achieved rapid development from fierce competition. However, the risks faced by LK
Rural Commercial Bank are also increasing alongside its continuous expansion of business. Counter
operation risks caused by misbehaviors occurred from time to time in bank outlets, exposing the problems
in its counter operation risk management. In order to better serve the development needs of LK Rural
Commercial Bank, this article takes the research of LK Rural Commercial Bank's counter operation risk as
an example. First, it briefly reviews the development of LK Rural Commercial Bank, and then analyzes the
bank's counter operation risk management. A detailed analysis of the status quo of the structure, the counter
operation risk management process, and the counter operation risk management system. After analysis, it
was found that there were problems in the above-mentioned aspects in the counter operation risk
management process of LK Rural Commercial Bank. The main reasons for the problems were the
insufficient understanding of the importance of the counter operation risk system, the lagging operation of
the operation risk management culture, and the counter Operator management training is not in place,
full-time supervision and management institutions are lacking, and the combination of information
technology and risk prevention and control is not in place. Finally, in line with the concept of
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