本文選題：商業(yè)銀行內(nèi)部控制　切入點(diǎn)：中國(guó)農(nóng)業(yè)銀行股份有限公司黑龍江省分行　出處：《哈爾濱工業(yè)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：2008年6月由財(cái)政部、證監(jiān)會(huì)、審計(jì)署、銀監(jiān)會(huì)、保監(jiān)會(huì)聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》，另外，銀監(jiān)會(huì)發(fā)布的《商業(yè)銀行內(nèi)部控制指引》，財(cái)政部發(fā)布的《企業(yè)新會(huì)計(jì)準(zhǔn)則》，包括《新巴塞爾協(xié)議》也都對(duì)商業(yè)銀行內(nèi)部控制提出要求�！镀髽I(yè)內(nèi)部控制基本規(guī)范》2009年7月起首先在上市公司施行，它明確要求公司應(yīng)當(dāng)對(duì)內(nèi)部控制的有效性進(jìn)行自我評(píng)價(jià)。所以，農(nóng)業(yè)銀行開展對(duì)分支機(jī)構(gòu)的內(nèi)部控制評(píng)價(jià)的研究，既順應(yīng)了《基本規(guī)范》的實(shí)施要求，也是加強(qiáng)內(nèi)部控制，提高經(jīng)營(yíng)管理水平和風(fēng)險(xiǎn)管控能力，促進(jìn)可持續(xù)發(fā)展，確保業(yè)務(wù)穩(wěn)健運(yùn)行的一項(xiàng)重要措。 第一章介紹了銀行業(yè)在內(nèi)部控制領(lǐng)域的相關(guān)理論，闡明了對(duì)中國(guó)農(nóng)業(yè)銀行股份有限公司黑龍江省分行內(nèi)部控制模式進(jìn)行研究目的和意義；第二章對(duì)銀行內(nèi)部控制的產(chǎn)生和發(fā)展的過(guò)程和國(guó)內(nèi)銀行業(yè)內(nèi)部控制現(xiàn)狀作出分析，重點(diǎn)對(duì)黑龍江省農(nóng)業(yè)銀行內(nèi)部控制模式的現(xiàn)狀進(jìn)行分析總結(jié)，從而找出現(xiàn)行模式中存在的局限性。第三章總結(jié)、回顧了國(guó)內(nèi)外銀行業(yè)內(nèi)部控制的成功典范和經(jīng)驗(yàn)，這對(duì)指導(dǎo)黑龍江省農(nóng)業(yè)銀行內(nèi)部控制建設(shè)具有很大的參考價(jià)值。第四章理論聯(lián)系實(shí)際，對(duì)黑龍江省農(nóng)業(yè)銀行內(nèi)部控制現(xiàn)行模式進(jìn)行改進(jìn)，，建議將現(xiàn)行的階段性結(jié)構(gòu)模式過(guò)渡到整體框架模式，并對(duì)改進(jìn)后的模式的評(píng)價(jià)方法給出實(shí)例模板。第五章闡述了對(duì)黑龍江省農(nóng)行內(nèi)部控制模式建設(shè)研究做得出的兩點(diǎn)結(jié)論，希望能夠?yàn)楹邶埥∞r(nóng)業(yè)銀行內(nèi)部控制建設(shè)提供一定的借鑒意義。
[Abstract]:In June 2008, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, the Banking Regulatory Commission and the Insurance Regulatory Commission jointly issued the basic Standards for Internal Control of Enterprises. In addition, The guidelines on Internal Control of Commercial Banks issued by the CBRC and the New Accounting Standards for Enterprises issued by the Ministry of Finance, including the Basel New Accord, also require the internal control of commercial banks. The first to be implemented in a listed company as of July, It explicitly requires the company to conduct self-evaluation on the effectiveness of internal control. Therefore, the Agricultural Bank of China has carried out the research on the evaluation of internal control of branches, which conforms to the requirements of the implementation of the basic norms, and also strengthens the internal control. To improve the management and risk management ability, promote sustainable development, and ensure the operation of a business is an important measure. The first chapter introduces the relevant theories of banking in the field of internal control, and expounds the purpose and significance of the research on the internal control model of Heilongjiang Branch of Agricultural Bank of China Co., Ltd. The second chapter analyzes the process of the emergence and development of the internal control of the bank and the present situation of the internal control of the domestic banking industry, focusing on the analysis and summary of the current situation of the internal control mode of the Agricultural Bank of Heilongjiang Province. The third chapter summarizes the successful examples and experiences of domestic and foreign banking internal control. This has great reference value for guiding the construction of internal control of Heilongjiang Agricultural Bank. Chapter 4th combines theory with practice and improves the current mode of internal control of Heilongjiang Agricultural Bank. It is suggested that the current stage structure mode should be transferred to the whole frame model, and the example template should be given for the evaluation method of the improved model. Chapter 5th expounds the two conclusions of the study on the construction of the internal control mode of the Agricultural Bank of Heilongjiang Province. The author hopes to provide some reference for the construction of internal control of Heilongjiang Agricultural Bank.
【學(xué)位授予單位】：哈爾濱工業(yè)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;F830.42

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