摘 要
基層商業(yè)銀行是構成商業(yè)銀行的基本單位，為數(shù)眾多，具有從業(yè)人員復雜、
區(qū)域和業(yè)務范圍廣、風險環(huán)節(jié)多等特點;近年來基層商業(yè)銀行一系列由于操作風
險所導致的案件震驚金融界，這對基層商業(yè)銀行內部控制、操作風險管理提出了
嚴峻的挑戰(zhàn)。
本文結合近年來國內外有關商業(yè)銀行內部控制管理的最新做法，以某基層商
業(yè)銀行為研究對象，利用全面質量管理理論和方法深入剖析當前我國基層商業(yè)銀
行內部操作風險控制現(xiàn)狀，重點對基層商業(yè)銀行內部操作風險的控制進行研究，
找出我國現(xiàn)階段基層商業(yè)銀行內部操作風險控制方面存在的問題，分析產生這些
問題的各種因素，找出主要因素，針對影響內部操作風險控制的主要因素制訂措
施;按照全面質量管理的基本要求，提出基層商業(yè)銀行內部操作風險控制必須從
建立內控體系著手，以創(chuàng)建充滿活力的組織，通過建立預警機制和自我完善機制
達到內部控制能力的不斷提高，進一步完善我國商業(yè)銀行內控機制，提高商業(yè)銀
行內控管理水平。
關鍵詞:商業(yè)銀行操作風險內部控制全面質量管理
1緒論·?！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁ?br>1.1研究背景和意義·····································
1.2相關研究現(xiàn)狀···········································
1.3研究思路和方法·····································
1.4論文結構··············································
2全面質量管理理論與商業(yè)銀行內部控制·················
2.1全面質量管理理論·····································
2.2全面質量管理和商業(yè)銀行的內部控制··············
3商業(yè)銀行的內控體系·········································
3.1銀行內部會計控制···································
3.2銀行內部管理控制·············。······················
3.3內部稽核二，’···············································
4ZGYHDT支行操作性風險分析·································
4.1ZGYHDT支行概況·········································
4.2ZGYHDT支行操作性問題采集和分析···············
4.3內部操作性問題分類····································
4.4存在問題的原因分析····································
4，5ZGYHDT支行操作性問題分析結果歸納·········
5ZGYHDT支行內部操作性風險控制···························
5.2
ZGYHDT支行內控體系建設應遵循的原則
ZGYHDT支行操作性問題內部控制的重點
5.3完善ZGYHDT支行內部控制的對策和工作措施······
5.4維持良好的內控工作狀態(tài)······························
5.5落實責任制，不斷完善提高···························
結論······································································
致謝······································································
參考文獻····································?！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁ?br>