本文選題：商業(yè)銀行　切入點(diǎn)：內(nèi)部控制　出處：《浙江大學(xué)》2012年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：我國(guó)商業(yè)銀行作為金融體系的中流砥柱,其經(jīng)營(yíng)狀況與整個(gè)金融體系的穩(wěn)定息息相關(guān),單個(gè)銀行內(nèi)部控制體系的不完善而形成的經(jīng)營(yíng)風(fēng)險(xiǎn)有可能波及至整個(gè)金融體系,造成不可估量的損失。因此,從我國(guó)商業(yè)銀行實(shí)際出發(fā),設(shè)計(jì)完善且有效銀行內(nèi)部控制體系,提高銀行內(nèi)部控制水平以防范風(fēng)險(xiǎn),顯得尤為必要和迫切。 本文以建設(shè)銀行L支行為研究對(duì)象,在充分研究國(guó)內(nèi)外內(nèi)部控制相關(guān)理論以及系統(tǒng)論、控制論、信息論等方法論原理的基礎(chǔ)上,首先對(duì)L支行內(nèi)部控制現(xiàn)狀進(jìn)行評(píng)價(jià)研究,分析其內(nèi)部控制存在的問(wèn)題及成因,指出L支行建立完善有效的內(nèi)部控制系統(tǒng)是其必然選擇；然后,確立了L支行內(nèi)部控制系統(tǒng)設(shè)計(jì)的總體目標(biāo)與設(shè)計(jì)原則,結(jié)合相關(guān)理論與L支行實(shí)際進(jìn)行內(nèi)部控制系統(tǒng)設(shè)計(jì),提出L支行內(nèi)部控制系統(tǒng)的總體設(shè)計(jì)方案,即建立一個(gè)以?xún)?nèi)部控制環(huán)境為基礎(chǔ),以風(fēng)險(xiǎn)管理為導(dǎo)向,以經(jīng)營(yíng)業(yè)務(wù)品種為主要控制對(duì)象,以管理信息系統(tǒng)為依托,內(nèi)部監(jiān)督檢查與外部稽核相協(xié)調(diào)的動(dòng)態(tài)內(nèi)部控制系統(tǒng)。在此基礎(chǔ)上,進(jìn)行L支行內(nèi)部控制系統(tǒng)各子系統(tǒng)的設(shè)計(jì),包括控制環(huán)境子系統(tǒng)、風(fēng)險(xiǎn)評(píng)估子系統(tǒng)、控制活動(dòng)子系統(tǒng)、信息與交流子系統(tǒng)、監(jiān)督子系統(tǒng)等五個(gè)方面。最后對(duì)新的控制系統(tǒng)進(jìn)行了評(píng)價(jià),突出其科學(xué)性和合理性。 本文的研究成果對(duì)于建立完善的內(nèi)部控制系統(tǒng)是商業(yè)銀行有效防范風(fēng)險(xiǎn),提高核心競(jìng)爭(zhēng)力具有指導(dǎo)作用,同時(shí)也有利于確保銀行穩(wěn)健運(yùn)行。同時(shí)本文在國(guó)有商業(yè)銀行二級(jí)分行內(nèi)部控制系統(tǒng)設(shè)計(jì)方面進(jìn)行了初步的研究探索,希望能夠?qū)λ袃?nèi)部控制系統(tǒng)建設(shè)提供有益的借鑒。
[Abstract]:As the mainstay of the financial system, commercial banks of our country are closely related to the stability of the whole financial system, and the operational risks caused by the imperfection of the internal control system of a single bank may spread to the whole financial system. Therefore, it is necessary and urgent to design a perfect and effective bank internal control system and improve the level of bank internal control to prevent risks. Based on the research object of L branch behavior of China Construction Bank and the relevant theories of internal control at home and abroad as well as the principles of system theory, cybernetics, information theory and so on, the present situation of L branch internal control is evaluated and studied in this paper. This paper analyzes the problems and causes of its internal control, points out that it is inevitable for L Branch to establish a perfect and effective internal control system, and then establishes the overall goal and design principle of the design of L branch internal control system. Combining the relevant theory with the practice of L branch, the paper puts forward the overall design scheme of the internal control system of L branch, that is, to establish an internal control environment based on risk management. The dynamic internal control system, which is based on the management information system and the internal supervision and inspection and external audit, is designed for the internal control system of L branch, based on the operation variety as the main control object, the management information system as the basis, the internal supervision and inspection coordinated with the external audit, and the design of each subsystem of the L branch internal control system. It includes five aspects: control environment subsystem, risk assessment subsystem, control activity subsystem, information and communication subsystem, supervision subsystem and so on. Finally, the new control system is evaluated to highlight its scientific nature and rationality. The research results of this paper can guide the establishment of a perfect internal control system for commercial banks to effectively guard against risks and improve their core competitiveness. At the same time, it also helps to ensure the steady operation of the bank. At the same time, this paper makes a preliminary study on the design of internal control system in the secondary branch of state-owned commercial banks, hoping to provide useful reference for the construction of internal control system of other banks.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F832.33

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