银行业是一个高风险的行业,对风险的防范、管理和化解是银行业发展的永恒主题。目前商业银行所面临的风险大体可以概括为市场风险、信用风险和操作风险,比较而言前两者很早就引起了金融机构的重视并已有了较为成熟和完整的风险管理框架。操作风险尽管出现较早,但长期以来一直没有得到银行业和监管当局的关注。二十世纪九十年代以来,国内外银行业相继发生了一系列重大的操作风险事件,给商业银行带来了巨大的资金损失和社会形象的负面影响,操作风险因此逐渐得到了银行业、监管当局及学者的广泛关注和高度重视,加强商业银行的操作风险管理从而成为当前迫切需要研究的课题。 商业银行操作风险存在于商业银行经营活动的始终,而会计工作又贯穿...Banking industry is a highly risky business, the prevention, management and elimination of risk is the eternal theme of the development of the banking industry. At present, the risk faced by commercial banks could be summarized as market risk, credit risk and operational risk generally. By comparison, the financial institutions attached importance to the former two risks very early and have establ...学位:会计硕士院系专业:管理学院会计系_会计硕士(MPACC)学号:X200615702