【摘要】：進(jìn)入2013年，由美國(guó)次貸危機(jī)所帶來(lái)的金融危機(jī)的影響到現(xiàn)在還沒(méi)有完全消退，21世紀(jì)世界經(jīng)濟(jì)要保持穩(wěn)定發(fā)展，必然要求一個(gè)穩(wěn)定的金融系統(tǒng)。特別對(duì)中國(guó)而言，銀行在金融系統(tǒng)乃至國(guó)民經(jīng)濟(jì)中的地位是支配性的，所以提升銀行內(nèi)部控制能力是中國(guó)監(jiān)管當(dāng)局以及各銀行機(jī)構(gòu)都亟需面對(duì)的重大課題。中國(guó)進(jìn)出口銀行成立于1994年，是直屬國(guó)務(wù)院領(lǐng)導(dǎo)的、政府全資擁有的國(guó)家政策性銀行，中國(guó)進(jìn)出口銀行湖南省分行是該行的一家經(jīng)營(yíng)性分行。不同于其他銀行的省級(jí)分行，湖南省行沒(méi)有下設(shè)市縣級(jí)別的分支機(jī)構(gòu)，業(yè)務(wù)營(yíng)銷、辦理都集中在省分行一級(jí)，因此該行面臨的操作風(fēng)險(xiǎn)、信用風(fēng)險(xiǎn)更加集中。伴隨著該行業(yè)務(wù)的迅速發(fā)展，一些矛盾和問(wèn)題也逐漸暴露出來(lái)，特別是分行經(jīng)營(yíng)中面臨的信用風(fēng)險(xiǎn)、市場(chǎng)風(fēng)險(xiǎn)以及操作風(fēng)險(xiǎn)。面對(duì)新形勢(shì)新任務(wù)，，如何提升該行的內(nèi)部控制水平，有效防控相關(guān)風(fēng)險(xiǎn)是一項(xiàng)迫切且重要的任務(wù)。 在此背景下，本文主要論述了中國(guó)進(jìn)出口銀行湖南省分行內(nèi)部控制防控策略及其實(shí)施保障。文章先對(duì)銀行內(nèi)部控制理論發(fā)展以及重要的理論基礎(chǔ)進(jìn)行綜述，在此基礎(chǔ)上，分析了中國(guó)進(jìn)出口銀行湖南省分行內(nèi)部控制存在的問(wèn)題及其原因，通過(guò)統(tǒng)計(jì)數(shù)據(jù)，確定風(fēng)險(xiǎn)事件的分布情況及頻率。接著參照內(nèi)部控制五要素，結(jié)合典型案例分析，提出了該行針對(duì)操作風(fēng)險(xiǎn)、信用風(fēng)險(xiǎn)的防控方法以及防控策略。最后就上述策略的全面實(shí)施，提出了相關(guān)保障措施。 本文主要有兩方面的意義。一是促進(jìn)進(jìn)出口銀行湖南省分行的穩(wěn)健經(jīng)營(yíng)。銀行業(yè)作為中國(guó)金融業(yè)的主體會(huì)造成中國(guó)金融體系的動(dòng)蕩，嚴(yán)重情況下會(huì)影響國(guó)家安全和社會(huì)穩(wěn)定。因此建設(shè)和完善有效地內(nèi)部控制機(jī)制識(shí)別、評(píng)估風(fēng)險(xiǎn)，采取適當(dāng)?shù)姆婪逗涂刂拼胧┍苊忏y行經(jīng)營(yíng)危機(jī)以及金融體系安全，保障國(guó)民經(jīng)濟(jì)的持續(xù)發(fā)展有著較強(qiáng)的現(xiàn)實(shí)意義。二是提升進(jìn)出口銀行湖南省分行的管理水平，促進(jìn)其更好地應(yīng)對(duì)國(guó)際金融競(jìng)爭(zhēng)。進(jìn)出口銀行定位于國(guó)際合作銀行，主要責(zé)任是推動(dòng)中國(guó)進(jìn)出口貿(mào)易和國(guó)際經(jīng)濟(jì)合作，在金融競(jìng)爭(zhēng)日趨激烈的背景下，其必然要迎接經(jīng)濟(jì)全球化和金融開放的挑戰(zhàn)。外資銀行市場(chǎng)競(jìng)爭(zhēng)經(jīng)驗(yàn)豐富、風(fēng)險(xiǎn)控制意識(shí)和措施手段高，擁有了較為豐富的內(nèi)部控制和風(fēng)險(xiǎn)管理經(jīng)驗(yàn)。因此完善內(nèi)部控制，對(duì)于進(jìn)出口銀行國(guó)際化發(fā)展，積極應(yīng)對(duì)金融全球化以及推進(jìn)中國(guó)金融改革開放具有重要的意義。
[Abstract]:In 2013, the impact of the financial crisis caused by the subprime mortgage crisis in the United States has not completely subsided. In order to maintain a stable development of the world economy in the 21st century, a stable financial system must be required. Especially for China, the status of banks in the financial system and even in the national economy is dominant, so to improve the internal control capacity of banks is an important issue that the Chinese regulatory authorities and banking institutions urgently need to face. The Export-Import Bank of China was established in 1994 under the direct leadership of the State Council and is a state policy bank wholly owned by the government. The Hunan Branch of the Import and Export Bank of China is an operating branch of the bank. Different from the provincial branches of other banks, Hunan Province Bank does not set up branches at the city and county level, so the operation risk and credit risk of the bank are even more concentrated because the business marketing and management are concentrated at the provincial branch level. With the rapid development of the bank's business, some contradictions and problems are gradually exposed, especially the credit risk, market risk and operational risk faced by the branch management. Facing the new situation and new task, it is an urgent and important task how to improve the internal control level of the bank and how to effectively prevent and control the related risks. In this context, this paper mainly discusses the internal control strategy and its implementation guarantee of the Hunan Branch of Exim Bank of China. This paper first summarizes the development of the theory of bank internal control and its important theoretical basis, then analyzes the problems and causes of internal control in the branch of China Export-Import Bank of Hunan Province, and through the statistical data, the paper analyzes the problems and causes of the internal control in Hunan Branch of Export-Import Bank of China. Determine the distribution and frequency of risk events. Then, referring to the five elements of internal control, combined with the analysis of typical cases, the paper puts forward the prevention and control methods and strategies for operational risk, credit risk and prevention and control. Finally, put forward the relevant safeguard measures to the implementation of the above strategy in an all-round way. This paper has two main meanings. First, to promote the sound operation of the branch of the Import and Export Bank of Hunan Province. Banking, as the main body of China's financial industry, will cause turbulence in China's financial system, and will seriously affect national security and social stability. Therefore, it is of great practical significance to construct and perfect the effective internal control mechanism identification, evaluate the risk, take appropriate prevention and control measures to avoid the banking crisis and the security of the financial system, and ensure the sustainable development of the national economy. Second, improve the management level of Exim Bank Hunan Branch, promote it to deal with international financial competition better. The import and export bank is located in the international cooperation bank, the main responsibility is to promote China's import and export trade and international economic cooperation. Under the background of the increasingly fierce financial competition, it must meet the challenge of economic globalization and financial opening. Foreign banks have rich experience in market competition, high awareness of risk control and measures, and rich experience in internal control and risk management. Therefore, it is of great significance to perfect internal control for the international development of Export-Import Bank, to actively respond to financial globalization and to promote China's financial reform and opening up.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.31

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