本文關鍵詞： 商業(yè)銀行 內(nèi)部控制 公司治理 股權結構　出處：《天津財經(jīng)大學》2012年碩士論文　論文類型：學位論文

【摘要】：銀行業(yè)在國民經(jīng)濟發(fā)展中起到重要的融資中介作用,銀行業(yè)的發(fā)展與人民生活穩(wěn)定息息相關,高風險高負債的商業(yè)銀行經(jīng)營特殊性決定了商業(yè)銀行需要面對很大的經(jīng)營管理風險。隨我國商業(yè)銀行股份制改革和經(jīng)濟全球化趨勢,我國商業(yè)銀行公司治理機構和內(nèi)部控制制度將承受更嚴厲的考驗。為提高應對風險的能力和抵御國外銀行的激烈競爭,完善公司治理結構,加強內(nèi)部控制,防范經(jīng)營風險,提高自身核心競爭力,成為現(xiàn)在我國商業(yè)銀行經(jīng)營管理的主要任務。近年來,我國商業(yè)銀行接連發(fā)生的一系列違法違規(guī)案件,大多與操作風險有關,迫使各監(jiān)管機構和商業(yè)銀行內(nèi)部所有者經(jīng)營者更加關注操作風險控制。 文章從公司治理與內(nèi)部控制的基礎理論著手,研究公司治理和內(nèi)部控制的發(fā)展過程,公司治理的結構特征和內(nèi)部控制有效性衡量標準,以揭示二者之間的相關性。并從商業(yè)銀行公司治理的角度,分析我國商業(yè)銀行內(nèi)部控制管理方面存在的問題,找出其解決的辦法,從而提高內(nèi)部控制有效性,提升我國商業(yè)銀行的國際競爭力和可持續(xù)發(fā)展力。 文章采用我國商業(yè)銀行公司治理對內(nèi)部控制影響的實證研究,從董事會監(jiān)事會特征、股權結構特征等方面分析其與內(nèi)部控制之間的聯(lián)系,比較四大國有銀行與非四大股份制銀行的內(nèi)部控制評價情況,指出我國商業(yè)銀行公司治理缺乏控制機制、內(nèi)部控制制度流于形式的現(xiàn)狀,并提出將控制機制和激勵機制引入我國商業(yè)銀行的監(jiān)督管理環(huán)節(jié)的改進建議,試圖通過優(yōu)化股權結構和加強董事會獨立性和效率等方式,建立更加良好的公司治理環(huán)境,最終達到完善內(nèi)部控制制度的目標。
[Abstract]:The banking industry plays an important role as a financing intermediary in the development of the national economy. The development of the banking industry is closely related to the stability of people's lives. The particularity of commercial banks with high risk and high debt determines that commercial banks have to face a great risk of operation and management. With the trend of joint-stock system reform and economic globalization of commercial banks in China, In order to improve the ability to deal with risks and resist the fierce competition of foreign banks, we should perfect the corporate governance structure, strengthen internal control and guard against operational risks. Improving our core competitiveness has become the main task of the commercial banks in our country. In recent years, a series of illegal and illegal cases have occurred in China's commercial banks, most of which are related to operational risks. Forcing regulators and commercial bank owners and operators to pay more attention to operational risk control. Based on the basic theory of corporate governance and internal control, this paper studies the development process of corporate governance and internal control, the structural characteristics of corporate governance and the measurement standard of effectiveness of internal control. In order to reveal the correlation between the two, and from the perspective of corporate governance of commercial banks, this paper analyzes the problems existing in the internal control management of commercial banks in China, and finds out the solutions to the problems, so as to improve the effectiveness of internal control. Enhance the international competitiveness and sustainable development of Chinese commercial banks. Based on the empirical study of the influence of corporate governance on internal control in China's commercial banks, this paper analyzes the relationship between corporate governance and internal control from the characteristics of board of directors and ownership structure. By comparing the internal control evaluation between the four state-owned banks and the non-four major joint-stock banks, the paper points out that the corporate governance of commercial banks in China lacks of control mechanism, and the internal control system is a mere formality. The paper also puts forward some suggestions on how to introduce the control mechanism and incentive mechanism into the supervision and management of Chinese commercial banks, and tries to establish a better corporate governance environment by optimizing the ownership structure and strengthening the independence and efficiency of the board of directors. Finally, to achieve the goal of perfecting the internal control system.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42

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