本文選題：中小銀行　切入點(diǎn)：內(nèi)部控制環(huán)境　出處：《中國海洋大學(xué)》2012年碩士論文

【摘要】：近年來國際上美國中小銀行掀起“倒閉潮”，而國內(nèi)方面貴陽市商業(yè)銀行、北京農(nóng)商行又相繼爆出了違規(guī)違紀(jì)案件，引發(fā)了人們對(duì)于中小銀行的內(nèi)部控制和風(fēng)險(xiǎn)管理的關(guān)注。內(nèi)部控制環(huán)境是內(nèi)部控制系統(tǒng)發(fā)揮作用的重要基礎(chǔ)，內(nèi)部控制失效的關(guān)鍵原因在于內(nèi)部控制環(huán)境存在問題，尤其是中小銀行在大型國有銀行、外資銀行的雙重壓力下，迫切需要加強(qiáng)對(duì)其內(nèi)部控制環(huán)境的深入研究。 本文對(duì)中小銀行內(nèi)部控制環(huán)境進(jìn)行了概念界定，并著重分析了我國中小銀行內(nèi)部控制環(huán)境的基本現(xiàn)狀，中小銀行發(fā)展環(huán)境持續(xù)惡化和違規(guī)違紀(jì)案件頻發(fā)客觀上要求中小銀行加快完善內(nèi)部控制環(huán)境的進(jìn)程。并且從廣義的角度，分析構(gòu)建了中小銀行內(nèi)部控制環(huán)境因素框架，其中外部環(huán)境因素包括宏觀經(jīng)濟(jì)與中小銀行的運(yùn)行、中小銀行與中小企業(yè)的互動(dòng)發(fā)展、金融監(jiān)管政策和監(jiān)管力度以及中小銀行的信息化和技術(shù)革新；內(nèi)部環(huán)境因素包括中小銀行的多元化產(chǎn)權(quán)制度以及組織結(jié)構(gòu)、管理層治理與權(quán)責(zé)分配以及員工的勝任能力等，并且分析了中小銀行特有的內(nèi)部環(huán)境因素，包括以資本充足率為代表的資產(chǎn)質(zhì)量和以不良貸款率為代表的信用風(fēng)險(xiǎn)。并據(jù)此提出完善中小銀行內(nèi)部控制環(huán)境需要“內(nèi)外兼修”，，提出在外部環(huán)境方面要加強(qiáng)金融生態(tài)環(huán)境的建設(shè)、推動(dòng)中小銀行“對(duì)口”中小企業(yè)的互動(dòng)發(fā)展、實(shí)行針對(duì)中小銀行的差別監(jiān)管政策、加快中小銀行的信息技術(shù)革命，構(gòu)建外部環(huán)境的應(yīng)對(duì)機(jī)制；而內(nèi)部環(huán)境方面，要“苦練內(nèi)功”，通過產(chǎn)權(quán)多元化，董事會(huì)、監(jiān)事會(huì)、審計(jì)委員會(huì)等公司治理結(jié)構(gòu)和組織架構(gòu)的完善推動(dòng)內(nèi)部控制環(huán)境的改善，強(qiáng)調(diào)培育良好的內(nèi)部控制文化，發(fā)揮內(nèi)部審計(jì)的職能，從內(nèi)部環(huán)境和外部環(huán)境兩個(gè)方面入手推動(dòng)中小銀行的內(nèi)部控制環(huán)境建設(shè)，進(jìn)而完善中小銀行的內(nèi)部控制和風(fēng)險(xiǎn)管理。最后基于規(guī)范分析的結(jié)果，以齊魯銀行票證偽造案作為案例，對(duì)其所暴露的內(nèi)部控制環(huán)境缺陷進(jìn)行分析，并據(jù)此提出改善齊魯銀行內(nèi)部控制環(huán)境的政策建議，完善齊魯銀行內(nèi)部控制環(huán)境建設(shè)。
[Abstract]:In recent years, American small and medium banks have started a "wave of bankruptcy" in the world, while the domestic Guiyang Commercial Bank and the Beijing Agricultural and Commercial Bank have one after another broken rules and regulations, which has aroused people's attention to the internal control and risk management of small and medium-sized banks.The internal control environment is the important basis for the internal control system to play its role. The key reason for the failure of the internal control system lies in the existence of problems in the internal control environment, especially under the pressure of the large state-owned banks and foreign banks.It is urgent to strengthen the in-depth study of its internal control environment.This paper defines the concept of internal control environment of small and medium-sized banks, and analyzes the basic situation of the internal control environment of small and medium-sized banks in China.The continuous deterioration of the development environment and frequent cases of violation of rules and regulations in small and medium-sized banks objectively require them to speed up the process of perfecting the internal control environment.And from a broad perspective, this paper analyzes and constructs the framework of internal control environmental factors of small and medium-sized banks, in which external environmental factors include macro-economy and the operation of small and medium-sized banks, and the interactive development between small and medium-sized banks and small and medium-sized enterprises.Financial supervision policy and supervision strength, information and technological innovation of small and medium-sized banks, internal environmental factors include diversified property rights system and organizational structure of small and medium-sized banks, management governance and distribution of powers and responsibilities, competency of employees, etc.It also analyzes the specific internal environmental factors of the small and medium-sized banks, including the capital adequacy ratio represented by the asset quality and the non-performing loan ratio as the representative of credit risk.On the basis of this, the author puts forward that the improvement of the internal control environment of small and medium-sized banks should be "both inside and outside", and that the construction of financial ecological environment should be strengthened in order to promote the interactive development of small and medium-sized enterprises in small and medium-sized banks.To implement the differential supervision policy for small and medium-sized banks, speed up the information technology revolution of small and medium-sized banks, and build a coping mechanism for the external environment; and in the internal environment, we should "practice our internal work" through the diversification of property rights, the board of directors, and the board of supervisors.The improvement of corporate governance structure and organizational structure, such as the Audit Committee, promotes the improvement of the internal control environment, emphasizes the cultivation of a good culture of internal control, and gives play to the function of internal audit.From the two aspects of internal environment and external environment, the construction of internal control environment of small and medium-sized banks is promoted, and the internal control and risk management of small and medium-sized banks are improved.Finally, based on the results of normative analysis, taking Qilu Bank ticket forgery case as a case, this paper analyzes the internal control environment defects exposed by Qilu Bank, and puts forward some policy recommendations to improve the internal control environment of Qilu Bank.Improve Qilu Bank's internal control environment.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F830.42

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