摘要
随着商业银行会计业务由分散处理模式向集中处理模式的变迁,与集中处理模式共生的系统风险、规模化处理风险、前端风险控制弱化风险等操作风险类型渐露端倪。同时,渐进式改革必然面临的内控制度建设落后于业务发展等过程性风险,也不容忽视。商业银行操作风险管理者应当针对操作风险的不同类型,采取合理配置风险控制资源、风险点分层级管理、创新风险控制手段、完善风险控制制度、操作风险标准化管理等风险控制措施,构建与会计业务处理模式演进相适应的风险管理体系,提升风险防范的效率和效果,保证银行各项业务安全高效运行。
With the transition of accounting treatment in commercial banks from decentralized treatment model to central- ized treatment model, the symbiotic risks with centralized treatment model, such as systematic risk, the risk resulted from large-scale treatment and weakened front-end risk control ability, are gradually emerging. At the same time, as evolutionary reform is bound to face the risk that the internal control system lags behind the development of business, we have to attach importance to the risks linked to the reform process. Commercial bank's management should adopt feasible risk precaution measures aiming to different operational risks, which include rationally allocating risk control resources, making hierarchical management on key risk points, innovating risk control approaches, improving the risk control system and carrying out stan- dardized operational risk management. By establishing a risk management system that match the reform process of accounting treatment model, commercial banks can significantly advance the efficiency and effect of risk precaution and ensure busi- ness's healthy and efficient operation.
出处
《金融论坛》
CSSCI
北大核心
2009年第6期69-73,共5页
Finance Forum
关键词
商业银行
制度变迁
会计业务处理
操作风险
集中处理模式
commercial bank
institutional transition
accounting treatment
operational risk
centralized treatment model