本文關鍵詞： 全面風險管理 內部控制 主營業(yè)務　出處：《吉林財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著經(jīng)濟的發(fā)展,銀行業(yè)內外部形勢異常嚴峻,國內外金融市場都彌漫著焦慮不安甚至恐慌的情緒。全球股票市場大幅下跌,匯率市場劇烈波動,新興市場貨幣也大幅走弱。從國內情況來看,我國進入了經(jīng)濟周期,并且預期會持續(xù)很長一段時間。由于我國經(jīng)濟處于速度換擋、結構調整、動力轉換的關鍵節(jié)點,經(jīng)濟下行的壓力依然很大,銀行業(yè)進入了“利潤增速放緩,不良資產(chǎn)陡升”的階段。近年來,我國商業(yè)銀行頻繁發(fā)生風險案件,居高不下的涉案金額以及層出不窮的作案手段,足以看出商業(yè)銀行在經(jīng)營管理上仍存在許多漏洞,銀行對于風險管理及內部控制的重視還遠遠不夠。內部控制是商業(yè)銀行在經(jīng)營過程中的一種自我約束,是其為完成經(jīng)營目標,對人員及各業(yè)務活動進行風險控制以及相互制約的措施和程序。銀行作為具有極高風險的行業(yè),其經(jīng)營的各項業(yè)務因特點不同,所產(chǎn)生的風險也各不相同。為了保證商業(yè)銀行能夠穩(wěn)定的發(fā)展,必須建立起一套與其自身匹配的、有側重點的內部控制管理體系。內部控制的強化不僅能夠提高商業(yè)銀行對風險的防范能力,而且對營造一個穩(wěn)定發(fā)展的經(jīng)營環(huán)境有很大幫助�，F(xiàn)階段除了需要加強外部監(jiān)管,更需要加快內部控制體系的轉型,從全面風險管理的角度使其能夠適應各類業(yè)務的發(fā)展需要,防范各類風險的發(fā)生。本文的研究首先根據(jù)相關文獻闡述了商業(yè)銀行風險管理與內部控制的相關理論,并引入了全面風險管理的概念,提出全面風險管理與內部控制的關系。進而介紹了Z銀行省級分行的內部控制管理模式以及內部控制現(xiàn)狀,根據(jù)其經(jīng)營的不同業(yè)務,按照個人金融業(yè)務、貸款業(yè)務、電子銀行業(yè)務、國際業(yè)務、會計結算業(yè)務這五大主營業(yè)務提出了在風險管理中存在的主要問題。在此基礎上,通過文獻研究、案例分析等方法,結合審計學、貨幣金融學以及管理學理論對Z銀行省級分行內部控制存在的問題進行剖析,從而針對不同業(yè)務提出相關完善風險管控的措施,并在全面風險管理的基礎上提出完善Z銀行省級分行內部控制建設的相關建議,如優(yōu)化內部控制體系、完善風險識別及評估機制、建立有效信息交流及反饋機制等。
[Abstract]:With the development of the economy, the internal and external situation of the banking industry is extremely severe. The financial markets both at home and abroad are filled with anxiety and even panic. The global stock market has fallen sharply, and the exchange rate market has fluctuated sharply. Emerging market currencies have also weakened substantially. From the domestic point of view, our country has entered an economic cycle and is expected to continue for a very long time. Because our economy is at the key point of speed shift, structural adjustment, and power transformation, The downward pressure on the economy is still very high. The banking industry has entered the stage of "slow growth in profits and sharp rise in non-performing assets." in recent years, China's commercial banks have had frequent risk cases, high amounts of money involved and endless means of committing crimes. It can be seen that there are still many loopholes in the management of commercial banks, and the attention of banks to risk management and internal control is far from enough. Measures and procedures for risk control and mutual restraint of personnel and various business activities. As an industry with very high risk, banks operate different types of business because of their characteristics. In order to ensure the stable development of commercial banks, it is necessary to set up a set of matching ones. The strengthening of internal control can not only improve the ability of commercial banks to guard against risks, but also greatly help to create a stable and developing business environment. At this stage, in addition to the need to strengthen external supervision, It is even more necessary to accelerate the transformation of the internal control system so that it can be adapted to the development needs of various types of business from the perspective of comprehensive risk management. Firstly, according to the relevant literature, this paper expounds the relevant theories of risk management and internal control of commercial banks, and introduces the concept of comprehensive risk management. This paper puts forward the relationship between overall risk management and internal control, and then introduces the internal control management mode of Z bank provincial branch and the present situation of internal control. According to its different business, according to the personal financial business, the loan business, The five major businesses of electronic banking, international business and accounting settlement have put forward the main problems in risk management. On this basis, through literature research, case analysis and other methods, combined with audit, Monetary finance and management theory analyze the problems existing in the internal control of the provincial branch of Z bank, so as to put forward the relevant measures to perfect the risk control for different business. On the basis of the overall risk management, the paper puts forward some suggestions to improve the internal control construction of Z bank provincial branch, such as optimizing the internal control system, perfecting the risk identification and evaluation mechanism, establishing effective information exchange and feedback mechanism, and so on.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F830.42;F832.33

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