本文關(guān)鍵詞： 全面風(fēng)險(xiǎn)管理 內(nèi)部控制 主營(yíng)業(yè)務(wù)　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)的發(fā)展,銀行業(yè)內(nèi)外部形勢(shì)異常嚴(yán)峻,國(guó)內(nèi)外金融市場(chǎng)都彌漫著焦慮不安甚至恐慌的情緒。全球股票市場(chǎng)大幅下跌,匯率市場(chǎng)劇烈波動(dòng),新興市場(chǎng)貨幣也大幅走弱。從國(guó)內(nèi)情況來(lái)看,我國(guó)進(jìn)入了經(jīng)濟(jì)周期,并且預(yù)期會(huì)持續(xù)很長(zhǎng)一段時(shí)間。由于我國(guó)經(jīng)濟(jì)處于速度換擋、結(jié)構(gòu)調(diào)整、動(dòng)力轉(zhuǎn)換的關(guān)鍵節(jié)點(diǎn),經(jīng)濟(jì)下行的壓力依然很大,銀行業(yè)進(jìn)入了“利潤(rùn)增速放緩,不良資產(chǎn)陡升”的階段。近年來(lái),我國(guó)商業(yè)銀行頻繁發(fā)生風(fēng)險(xiǎn)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(yíng)管理上仍存在許多漏洞,銀行對(duì)于風(fēng)險(xiǎn)管理及內(nèi)部控制的重視還遠(yuǎn)遠(yuǎn)不夠。內(nèi)部控制是商業(yè)銀行在經(jīng)營(yíng)過(guò)程中的一種自我約束,是其為完成經(jīng)營(yíng)目標(biāo),對(duì)人員及各業(yè)務(wù)活動(dòng)進(jìn)行風(fēng)險(xiǎn)控制以及相互制約的措施和程序。銀行作為具有極高風(fēng)險(xiǎn)的行業(yè),其經(jīng)營(yíng)的各項(xiàng)業(yè)務(wù)因特點(diǎn)不同,所產(chǎn)生的風(fēng)險(xiǎn)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(cè)重點(diǎn)的內(nèi)部控制管理體系。內(nèi)部控制的強(qiáng)化不僅能夠提高商業(yè)銀行對(duì)風(fēng)險(xiǎn)的防范能力,而且對(duì)營(yíng)造一個(gè)穩(wěn)定發(fā)展的經(jīng)營(yíng)環(huán)境有很大幫助�，F(xiàn)階段除了需要加強(qiáng)外部監(jiān)管,更需要加快內(nèi)部控制體系的轉(zhuǎn)型,從全面風(fēng)險(xiǎn)管理的角度使其能夠適應(yīng)各類業(yè)務(wù)的發(fā)展需要,防范各類風(fēng)險(xiǎn)的發(fā)生。本文的研究首先根據(jù)相關(guān)文獻(xiàn)闡述了商業(yè)銀行風(fēng)險(xiǎn)管理與內(nèi)部控制的相關(guān)理論,并引入了全面風(fēng)險(xiǎn)管理的概念,提出全面風(fēng)險(xiǎn)管理與內(nèi)部控制的關(guān)系。進(jìn)而介紹了Z銀行省級(jí)分行的內(nèi)部控制管理模式以及內(nèi)部控制現(xiàn)狀,根據(jù)其經(jīng)營(yíng)的不同業(yè)務(wù),按照個(gè)人金融業(yè)務(wù)、貸款業(yè)務(wù)、電子銀行業(yè)務(wù)、國(guó)際業(yè)務(wù)、會(huì)計(jì)結(jié)算業(yè)務(wù)這五大主營(yíng)業(yè)務(wù)提出了在風(fēng)險(xiǎn)管理中存在的主要問(wèn)題。在此基礎(chǔ)上,通過(guò)文獻(xiàn)研究、案例分析等方法,結(jié)合審計(jì)學(xué)、貨幣金融學(xué)以及管理學(xué)理論對(duì)Z銀行省級(jí)分行內(nèi)部控制存在的問(wèn)題進(jìn)行剖析,從而針對(duì)不同業(yè)務(wù)提出相關(guān)完善風(fēng)險(xiǎn)管控的措施,并在全面風(fēng)險(xiǎn)管理的基礎(chǔ)上提出完善Z銀行省級(jí)分行內(nèi)部控制建設(shè)的相關(guān)建議,如優(yōu)化內(nèi)部控制體系、完善風(fēng)險(xiǎn)識(shí)別及評(píng)估機(jī)制、建立有效信息交流及反饋機(jī)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(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F830.42;F832.33

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