發(fā)布時間：2018-08-29 09:35

【摘要】：商業(yè)銀行在我國金融體系中占據(jù)著極其重要的地位，有效降低其運行中的風(fēng)險水平有利于我國銀行體系的安全發(fā)展。其運行風(fēng)險的降低不僅需要外部的監(jiān)督與管理更需要其自身建立起有效的內(nèi)部控制機制。然而，隨著商業(yè)銀行的快速發(fā)展，各種風(fēng)險也隨之而來。2012年爆發(fā)的煙臺銀行4億多元票據(jù)案使得該行一系列違規(guī)案件浮出水面，再一次說明我國商業(yè)銀行內(nèi)部控制是存在著嚴重的漏洞的。面對這頻繁發(fā)生的商業(yè)銀行案件，銀監(jiān)會主席尚福林也在會議中強調(diào)商業(yè)銀行要建立健全內(nèi)部控制機制，嚴守風(fēng)險底線。盡管我國商業(yè)銀行在快速發(fā)展的同時也建立了相應(yīng)的內(nèi)部控制機制，但金融風(fēng)險仍然處于高發(fā)的態(tài)勢。在眾多原因之中內(nèi)部控制制度的制定與實施不能滿足控制金融風(fēng)險的需要無疑成為了最根本的原因。 本文主要擬采取文獻研究法、規(guī)范研究與實地調(diào)研相結(jié)合案例分析法三種方法對商業(yè)銀行內(nèi)部控制進行研究與分析，選取煙臺銀行作為研究對象，采用案例分析的形式，首先，對煙臺銀行及四個與內(nèi)控漏洞相關(guān)的四個案例進行簡單地介紹與描述；其次，對煙臺銀行的案例進行深入地剖析，在分析過程中首先闡述能夠有效分析本案例文的內(nèi)部控制整體框架，，以作為分析研究案例的依據(jù)和基礎(chǔ)，進而提出該行內(nèi)部控制方面存在的問題并有效分析產(chǎn)生問題的原因；最后，針對該行內(nèi)部控制存在問題的原因提出案例的結(jié)論及建議。 不斷加深拓寬對我國商業(yè)銀行內(nèi)部控制的理論研究，從我國所面臨的的實際情況出發(fā)，并借鑒國際內(nèi)部控制的先進理論，不斷完善并健全我國商業(yè)銀行的內(nèi)部控制機制以有效提高我國商業(yè)銀行風(fēng)險管理水平，這對我國商業(yè)銀行的健康長遠發(fā)展是非常迫切，非常重要的。
[Abstract]:Commercial banks play an extremely important role in China's financial system, and it is beneficial to the safe development of our banking system to effectively reduce the risk level in their operation. The reduction of operational risk requires not only external supervision and management, but also the establishment of an effective internal control mechanism. However, with the rapid development of commercial banks, all kinds of risks have followed. The 400 million yuan bill case of Yantai Bank in 2012 brought to the surface a series of illegal cases at the bank. Once again, there are serious loopholes in the internal control of commercial banks in China. In the face of this frequent commercial bank cases, Banking Regulatory Commission Chairman Shang Fulin also stressed in the meeting that commercial banks should establish and improve internal control mechanisms and strictly observe the risk bottom line. Although commercial banks in our country have established the corresponding internal control mechanism at the same time, the financial risk is still in the situation of high incidence. Among the many reasons, the establishment and implementation of internal control system can not meet the need of controlling financial risk. This paper mainly adopts the literature research method, the normative research and the field investigation unifies the case analysis method to carry on the research and the analysis to the commercial bank internal control, selects Yantai bank as the research object, adopts the case analysis form, first, This paper briefly introduces and describes the Yantai Bank and four cases related to the internal control loophole. Secondly, the case of Yantai Bank is deeply analyzed. In the process of analysis, the whole frame of internal control which can effectively analyze the case text is expounded, which is the basis and foundation of the case analysis, and then the problems existing in the internal control of the bank are put forward and the causes of the problems are analyzed effectively. Finally, the conclusions and suggestions of the case are put forward for the problems in internal control of the bank. Deepening and broadening the theoretical research on the internal control of commercial banks in our country, proceeding from the actual situation faced by our country, and drawing lessons from the advanced theories of international internal control, It is very urgent and important for the healthy and long-term development of Chinese commercial banks to continuously improve and perfect the internal control mechanism of our country's commercial banks in order to effectively improve the risk management level of our country's commercial banks.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F832.33

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本文編號：2210808