摘 要上世纪90年代以来，全球经济一体化进程加快、政府部门对金融行业的管制逐渐放宽、金融领域不断发展创新，银行的业务规模不断扩大、其业务更加多元化，银行产品日益翻新，操作风险对银行业的危害就愈发显现。一段时间以来，世界各地的许多银行都经历过由操作风险引起的风险事件，损失的金额和影响的程度是巨大的。与此同时，中国的金融机构风险管理方法都相对落后，管理经验不足，理论不够先进，发现危机和应对危机的应急处理机制均相对低下。操作风险管理能力与国际上优秀的商业银行相比较，仍存在着较大的差距，对操作风险管理和内部控制的认识和手段上仍存在不足。本文对商业银行的风险类型进行了系统的介绍，对操作风险的定义、分类、表现形式进行阐析，系统地总结和归纳了银行风险管理和内部控制的相关理论。随后对工商银行Z 分行操作风险管理现状进行介绍，从工商银行Z 分行现行操作风险控制体系，各项考核指标着手，分析了存在的问题。根据存在问题从内部控制角度提出解决对策，同时尝试构建业务运营操作风险监控体系，希望能提出更为有效的控制操作风险的对策和建议，完善中国工商银行以至中国商业银行业的操作风险控制制度。 ABSTRACT Since the 1990s, the process of global economic integration has accelerated, the government's control over the financial industry has gradually relaxed, the financial sector has continued to develop and innovate, the scale of banking operations has continued to expand, business has become increasingly diversified, and banking products have been increasingly refurbished, operational risks. The harm to the banking industry is even more apparent. For a time, many banks around the world have experienced risk events due to operational risks, the amount and impact of the loss is enormous. At the same time, China's risk management methods for financial institutions are relatively backward, management experience is insufficient, the theory is not advanced enough, and the emergency response mechanisms for finding crisis and responding to the crisis are relatively low. The operational...
