本文關(guān)鍵詞： 商業(yè)銀行 反舞弊 策略　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：在國內(nèi)外商業(yè)銀行反舞弊壓力不斷增大的背景下,各商業(yè)銀行、監(jiān)管部門不斷探索反舞弊的最佳實(shí)踐,防范舞弊事件的發(fā)生。就我國銀行業(yè)而言,近年來內(nèi)控制度逐步完善,執(zhí)行力不斷增強(qiáng),監(jiān)管力度日趨加大,專項(xiàng)治理活動(dòng)持續(xù)開展,商業(yè)銀行反舞弊的成效得到持續(xù)提升,但舞弊案件進(jìn)一步反彈的壓力仍然存在,反舞弊的形勢(shì)依然嚴(yán)峻。 本文主要運(yùn)用案例研究法和文獻(xiàn)研究法,以案例分析為主要研究手段,在深入分析舞弊動(dòng)因理論的基礎(chǔ)上,借鑒商業(yè)銀行反舞弊實(shí)踐的得失,研究如何進(jìn)一步完善商業(yè)銀行反舞弊方案。本文結(jié)合舞弊相關(guān)定義,指出舞弊包括人們能夠設(shè)想的所有通過不當(dāng)手段以牟取利益的行為；歸納了舞弊行為的共同特征,包括具有預(yù)謀性、欺騙性、以獲取利益為目的等特征；并按不同的分類標(biāo)準(zhǔn)對(duì)舞弊行為進(jìn)行了分類；列舉了主要的舞弊動(dòng)因理論及內(nèi)部控制理論,并對(duì)舞弊動(dòng)因三角理論、風(fēng)險(xiǎn)管理框架理論進(jìn)行了詳細(xì)闡述。 本文以國內(nèi)商業(yè)銀行為分析對(duì)象,在研究舞弊動(dòng)因理論及內(nèi)部控制理論的基礎(chǔ)上,分析了國內(nèi)商業(yè)銀行反舞弊工作的現(xiàn)狀,認(rèn)為國內(nèi)商業(yè)銀行抓住機(jī)遇深化改革,密切關(guān)注監(jiān)管變化趨勢(shì),建立并進(jìn)一步完善了責(zé)任明確、有效制衡、協(xié)調(diào)運(yùn)行的公司治理結(jié)構(gòu),并通過內(nèi)部控制與操作風(fēng)險(xiǎn)管理尤其是內(nèi)部審計(jì)的建設(shè),較好的發(fā)揮了反舞弊查防體系在預(yù)防舞弊、揭露和糾查舞弊的作用,同時(shí)指出國內(nèi)商業(yè)銀行反舞弊工作在人員能力、數(shù)據(jù)分析、工作規(guī)范等方面尚存在欠缺。結(jié)合國內(nèi)外商業(yè)銀行發(fā)生的典型舞弊案例,運(yùn)用舞弊動(dòng)因三角理論分析了舞弊事件發(fā)生的動(dòng)因,闡述了國內(nèi)外商業(yè)銀行反舞弊工作的經(jīng)驗(yàn)及做法。最后從反舞弊整體策略、方式、技術(shù)的角度提出了國內(nèi)商業(yè)銀行反舞弊策略選擇,并建議從內(nèi)部審計(jì)的自我優(yōu)化、相關(guān)體系的支持與幫助、必要的外部支持等方面保障反舞弊工作的有效開展。
[Abstract]:Under the background of increasing anti-fraud pressure of commercial banks at home and abroad, commercial banks and regulators are constantly exploring the best practice of anti-fraud to prevent the occurrence of fraud. As far as China's banking industry is concerned. In recent years, the internal control system has been gradually improved, the execution power has been strengthened, the supervision is increasingly strengthened, the special governance activities continue to be carried out, and the effectiveness of commercial banks' anti-fraud has been continuously improved. But fraud cases further rebound pressure still exists, anti-fraud situation is still grim. This article mainly uses the case study method and the literature research method, taking the case analysis as the main research means, in the thorough analysis fraud motive theory foundation, uses for the commercial bank anti-fraud practice gain and loss. This paper, based on the definition of fraud, points out that fraud includes all behaviors that people can imagine to gain benefits through improper means. Summarized the common characteristics of fraud, including premeditated, deceptive, to obtain benefits as the purpose of the characteristics; According to different classification standards, the fraud behavior is classified. The main theories of fraud motivation and internal control are listed, and the triangle theory of fraud motivation and the theory of risk management framework are expounded in detail. This paper takes domestic commercial banks as the analysis object, on the basis of studying the theory of fraud motivation and internal control, analyzes the current situation of anti-fraud work of domestic commercial banks. Domestic commercial banks seize the opportunity to deepen the reform, pay close attention to the changing trend of supervision, establish and further improve the clear responsibility, effective checks and balances, coordinated operation of corporate governance structure. And through internal control and operational risk management, especially the construction of internal audit, the anti-fraud detection and prevention system in the prevention of fraud, disclosure and investigation of fraud. At the same time points out that the domestic commercial bank anti-fraud work in personnel capacity, data analysis, work standards and other aspects are still lacking. Combined with domestic and foreign commercial banks typical cases of fraud. Using the theory of fraud driver triangle, this paper analyzes the causes of fraud, expounds the experience and practice of anti-fraud work of commercial banks at home and abroad. Finally, from the overall anti-fraud strategy, the way. From the point of view of technology, this paper puts forward the choice of anti-fraud strategy for domestic commercial banks, and proposes to ensure the effective implementation of anti-fraud work from the aspects of self-optimization of internal audit, support and help of relevant systems, and necessary external support.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.33

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