本文關(guān)鍵詞：以風(fēng)險(xiǎn)管理為核心的商業(yè)銀行內(nèi)控體系問(wèn)題研究　出處：《湘潭大學(xué)》2012年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：中國(guó)在加入世貿(mào)組織之后，企業(yè)間的競(jìng)爭(zhēng)日趨激烈，而作為國(guó)民經(jīng)濟(jì)主體的銀行業(yè)更是將這種競(jìng)爭(zhēng)演變的徹底。商業(yè)銀行不僅需要應(yīng)對(duì)強(qiáng)勢(shì)的競(jìng)爭(zhēng)對(duì)手，更需要面對(duì)的是一直伴隨商業(yè)銀行日常經(jīng)營(yíng)的風(fēng)險(xiǎn)問(wèn)題。商業(yè)銀行如何規(guī)避風(fēng)險(xiǎn)促使其內(nèi)部控制體系的建立，從內(nèi)部風(fēng)險(xiǎn)到外部風(fēng)險(xiǎn)都需要有一系列的措施和方法。因而，建立有效的內(nèi)部控制體系能夠讓商業(yè)銀行在激烈的競(jìng)爭(zhēng)和復(fù)雜多變的風(fēng)險(xiǎn)中處于先進(jìn)之列。 由于商業(yè)銀行的經(jīng)營(yíng)環(huán)境非常復(fù)雜，無(wú)時(shí)無(wú)刻都在應(yīng)對(duì)著各種風(fēng)險(xiǎn)，所以各家商業(yè)銀行不單是致力于建立完善有效的內(nèi)部控制體系來(lái)應(yīng)對(duì)風(fēng)險(xiǎn)，同時(shí)還設(shè)有專(zhuān)門(mén)的風(fēng)險(xiǎn)管理部門(mén)來(lái)處理這個(gè)問(wèn)題。鑒于這種情況，為了更加有效的做到風(fēng)險(xiǎn)的控制，我們應(yīng)當(dāng)將內(nèi)部控制和風(fēng)險(xiǎn)管理結(jié)合起來(lái)，，這樣不僅有利于資源的有效配置而且能夠使內(nèi)部控制體系更加完整。 本文分為五部分論述。第一部分說(shuō)明了研究?jī)?nèi)部控制體系的現(xiàn)實(shí)意義以及建立以風(fēng)險(xiǎn)管理為核心的商業(yè)銀行內(nèi)控體系的迫切情況，將國(guó)內(nèi)外關(guān)于內(nèi)部控制的研究成果進(jìn)行了總結(jié)和評(píng)述，說(shuō)明了本文采用的研究方法和寫(xiě)作思路，并清楚的認(rèn)識(shí)到本文的創(chuàng)新和不足之處。第二部分主要敘述了內(nèi)部控制的基本概念、對(duì)內(nèi)部控制理論的發(fā)展進(jìn)行了梳理；針對(duì)商業(yè)銀行面臨的風(fēng)險(xiǎn)進(jìn)行了分析，同樣也對(duì)商業(yè)銀行的風(fēng)險(xiǎn)管理理論的發(fā)展進(jìn)行了回顧。通過(guò)對(duì)兩個(gè)理論的簡(jiǎn)短介紹為本文的研究打下理論基礎(chǔ)。第三部分是本文的理論分析，通過(guò)對(duì)我國(guó)商業(yè)銀行內(nèi)部控制理論的詳細(xì)闡述，說(shuō)明內(nèi)部控制理論是內(nèi)控體系建設(shè)的一個(gè)理論依據(jù)。同時(shí)，在分析風(fēng)險(xiǎn)管理理論的過(guò)程中，提出兩個(gè)理論的相互作用對(duì)于內(nèi)控體系的建設(shè)起到了很好的促進(jìn)，而這些將推動(dòng)著以風(fēng)險(xiǎn)管理為核心的內(nèi)控體系構(gòu)建逐漸走向成熟。為下文模式的搭建做好了理論分析。第四部分是以風(fēng)險(xiǎn)管理為核心的商業(yè)銀行內(nèi)控體系的構(gòu)建，通過(guò)以上部分中對(duì)以風(fēng)險(xiǎn)管理為核心的內(nèi)控體系的由來(lái)的介紹，對(duì)風(fēng)險(xiǎn)管理和內(nèi)控體系的關(guān)系做出了分析，在本部分說(shuō)明以風(fēng)險(xiǎn)管理為核心的內(nèi)控體系模式設(shè)計(jì)的思路，包括構(gòu)建方法和構(gòu)建步驟。第五部分是本文的構(gòu)建成果，提出多層次商業(yè)銀行內(nèi)部控制體系的構(gòu)建。最后指出文章研究的局限性以及本文在之后可以深入研究的方面。
[Abstract]:In Chinese joined WTO, the increasingly fierce competition between enterprises, and as the subject of national economy, the banking sector is the competition completely. Commercial banks not only need to cope with the strong competition, need to face is always accompanied by risks of commercial bank daily camp. How to avoid the risk to establish its internal control the system of commercial banks, from the internal risk and external risks needs to have a series of measures and methods. Therefore, establishing an effective internal control system to allow commercial banks in the advanced ranks in the fierce competition and complex risks.
The commercial bank's business environment is very complex, in a variety of risk should be at every hour and moment, so the commercial banks are not only committed to establish a perfect internal control system is effective to deal with the risks, but also has a special risk management department to deal with this problem. In view of this situation, in order to do risk control more effective, we should the internal control and risk management together, which is beneficial to the effective allocation of resources and make the internal control system more complete.
This paper is divided into five parts. The first part illustrates the urgent situation of practical significance to study the internal control system and the establishment of risk management as the core of the internal control system of commercial banks, the domestic and foreign research results of internal control are summarized and reviewed, this paper illustrates the research methods and writing ideas, and clearly to realize the innovation and shortage of this article. The second part mainly describes the basic concepts of internal control and the development of the internal control theory is reviewed; the risk faced by commercial banks is analyzed, the same is also on the development of the theory of risk management of commercial banks are reviewed. Through a brief introduction to the two theories lay the theoretical foundation for this study. The third part is the theoretical analysis of this paper, based on the detailed theory of internal control of China's commercial banks, internal control System theory is a theoretical basis for the construction of the internal control system. At the same time, in the process of analysis of risk management theory, the interaction of the two theories for the construction of the internal control system plays a very good promotion, which will promote the risk management as the core of the internal control system construction to gradually mature. The theoretical analysis to build the models below. The fourth part is the construction of risk management as the core of the internal control system of commercial banks, the origin of risk management as the core of the internal control system of the above part of the introduction, on the relationship between risk management and internal control system to make the analysis, in this part of the design of internal control system in risk model management is the core of ideas, including the construction method and construction steps. The fifth part is the results of the construction of the internal control system, proposed to build multi-level commercial banks. Finally, the paper points out that The limitations of chapter study and the further research in this paper.

【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F830.42;F832.33

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