【摘要】：在經(jīng)濟(jì)一體化、金融全球化的大背景下，我國(guó)商業(yè)銀行必須要面對(duì)更加激烈的內(nèi)外部竟?fàn)幒透訌?fù)雜的風(fēng)險(xiǎn)環(huán)境，良好的內(nèi)部控制無(wú)疑是提升商業(yè)銀行管理水平、保障其經(jīng)營(yíng)目標(biāo)實(shí)現(xiàn)以及維護(hù)國(guó)家金融穩(wěn)定的重要手段。這些年通過(guò)金融監(jiān)管當(dāng)局不遺余力的推動(dòng)和商業(yè)銀行自身努力，從總體上看我國(guó)整個(gè)商業(yè)銀行體系已經(jīng)建立了較為完善高效的內(nèi)部控制系統(tǒng)。但是我國(guó)商業(yè)銀行內(nèi)部控制系統(tǒng)在完善過(guò)程中也存在一些問(wèn)題。 本文在對(duì)前人關(guān)于內(nèi)部控制理論和實(shí)踐研究成果的梳理與分析的基礎(chǔ)上，運(yùn)用系統(tǒng)理論將內(nèi)部控制系統(tǒng)的特性歸納為“適應(yīng)性”、“自組織性”和“層次性”。通過(guò)對(duì)構(gòu)成內(nèi)部控制系統(tǒng)五要素對(duì)內(nèi)部控制目標(biāo)影響程度和影響方式不同的分析，將“內(nèi)部控制環(huán)境”和“內(nèi)部控制措施”劃歸為直接影響內(nèi)部控制目標(biāo)實(shí)現(xiàn)的要素，并以此作為商業(yè)銀行內(nèi)部控制系統(tǒng)分析的切入點(diǎn)。 基于以上假設(shè)，結(jié)合近年來(lái)M銀行內(nèi)部控制失效案例，運(yùn)用“瑞士奶酪模型”對(duì)“內(nèi)部控制環(huán)境”和“內(nèi)部控制措施”對(duì)商業(yè)銀行內(nèi)部控制系統(tǒng)的“適應(yīng)性”、“自組織性”、“層次性”產(chǎn)生影響的作用機(jī)理運(yùn)用系統(tǒng)理論進(jìn)行分析，，找出商業(yè)銀行內(nèi)部控制系統(tǒng)失效的原因，并給出改進(jìn)和完善的建議。
[Abstract]:Under the background of economic integration and financial globalization, Chinese commercial banks must face more fierce internal and external competition and more complex risk environment. Good internal control is undoubtedly to improve the management level of commercial banks. To ensure the realization of its business objectives and maintain the country's financial stability an important means. Through the promotion of financial supervision authorities and the efforts of commercial banks themselves, the whole commercial bank system in China has established a relatively perfect and efficient internal control system. However, there are some problems in the process of perfecting the internal control system of commercial banks in our country. On the basis of combing and analyzing the previous researches on internal control theory and practice, this paper concludes the characteristics of internal control system as "adaptability", "self-organization" and "hierarchy" by using system theory. Through the analysis of the influence degree and influence mode of the five elements of the internal control system on the internal control target, the "internal control environment" and the "internal control measure" are classified as the elements that directly affect the realization of the internal control goal. And take this as the commercial bank internal control system analysis entry point. Based on the above assumptions, combined with the internal control failure cases of M Bank in recent years, the "Swiss Cheese Model" is applied to the "adaptability" and "self-organization" of the "internal control environment" and "internal control measures" to the internal control system of commercial banks. The effect mechanism of "hierarchy" is analyzed by system theory to find out the causes of failure of internal control system of commercial banks, and give some suggestions for improvement and perfection.
【學(xué)位授予單位】：云南師范大學(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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