本文選題：商業(yè)銀行 + 內(nèi)部控制�。� 參考：《南開大學(xué)》2012年博士論文

【摘要】：本研究的背景是基于商業(yè)銀行這一以風險為經(jīng)營對象和獲利手段的特殊類型的企業(yè)，在金融危機過程中承擔了巨大的壓力，一方面從銀行內(nèi)部來講，很多重大風險確實沒有得到系統(tǒng)、有效地治理，以致于象雷曼兄弟銀行這樣的老牌金融機構(gòu)陷入絕境；另一方面，從外部監(jiān)管環(huán)境看，商業(yè)銀行必須按照Basel體系的要求來開展風險管理，而對美國乃至全世界的風險管理及內(nèi)控產(chǎn)生重大影響的COSO風險管理及內(nèi)控框架體系也在這場金融危機中暴露出了其理論缺陷，正處在修訂過程之中。與此同時，，財政部、銀監(jiān)會等五部委則發(fā)布了基于COSO體系的《內(nèi)控基本規(guī)范》及其配套指引，實施對象涵蓋了商業(yè)銀行。因此，中國商業(yè)銀行面臨外部監(jiān)管的雙重要求，Basel與COSO體系并行實施的壓力和成本巨大，亟需迫切解決如何將兩大體系融合的問題。 基于對相關(guān)概念和文獻的分析，本文首先分析了現(xiàn)行的COSO框架，詳細討論了現(xiàn)有的COSO框架與內(nèi)部控制及風險管理的關(guān)系，指出現(xiàn)有的COSO框架對于商業(yè)銀行建立內(nèi)部控制體系存在的不足之處。接著，本文探討了如何對COSO框架進行完善以適應(yīng)商業(yè)銀行內(nèi)部控制的需要。在中國銀行業(yè)受Basel體系影響越來越深的現(xiàn)實情況下，本文將完善后的COSO框架與Basel體系結(jié)合起來，探討商業(yè)銀行如何建立起有效的內(nèi)部控制體系。 本研究目的是探討如何建立起一個將BASEL體系要求與《內(nèi)控基本規(guī)范》及其配套指引的要求相融合的商業(yè)銀行內(nèi)部控制體系。研究內(nèi)容涉及到對內(nèi)控基本概念的探討：機會和風險、風險管理和內(nèi)部控制、管理控制和風險控制；以及幾個關(guān)系的把握：機會管理和風險管理的關(guān)系、公司治理與內(nèi)部控制的關(guān)系；COSO體系與巴塞爾體系的比較；研究指出了COSO體系目前所存在的問題，提出了廣義和狹義的企業(yè)全面風險管理框架和內(nèi)部控制，明確了企業(yè)風險管理和內(nèi)部控制與企業(yè)治理、企業(yè)管理及其不足之間的關(guān)系，并針對COSO體系存在的不足提出了修改建議；然后分析了商業(yè)銀行的性質(zhì)及業(yè)務(wù)特點以及這些性質(zhì)和特點對于商業(yè)銀行內(nèi)部控制的影響，并根據(jù)修訂后的COSO體系，提出了商業(yè)銀行并行實施COSO與Basel體系時應(yīng)把握的內(nèi)部控制的原則，以及對中國商業(yè)銀行內(nèi)部控制體系進行修改的建議。 最后采用案例分析，針對建設(shè)銀行的分行層面的具體業(yè)務(wù)流程，應(yīng)用COSO內(nèi)部控制整體框架和風險管理整體框架進行分析和評價，從而驗證了并行實施的可行性。 采用的研究方法包括文獻回顧、比較分析和案例分析。 本研究的創(chuàng)新點主要有： 1．提出了商業(yè)銀行并行實施Basel和COSO體系的協(xié)調(diào)原則：應(yīng)立足于Basel體系，以COSO理念為指導(dǎo)和補充。而且強調(diào)了在操作風險管理方面以及在二級分行及以下層次推廣COSO體系的重要性。 2．建立了新的企業(yè)風險管理框架體系，提出了控制的不足/不當與風險之間的區(qū)別和聯(lián)系，進而厘清了企業(yè)風險管理及內(nèi)部控制與企業(yè)治理、管理之間的關(guān)系，明確了內(nèi)部控制應(yīng)包含對于運營層面的風險控制和管理控制不足或不當?shù)墓芾�，以及成本效益原則適用于管理控制而非風險控制。 3．提出了COSO與Basel體系融合首先需要解決對于商業(yè)銀行風險的性質(zhì)定位的問題，進而實現(xiàn)風險種類的對接，在此基礎(chǔ)上實現(xiàn)對兩個體系的對接。
[Abstract]:The background of this study is based on the commercial banks, a special type of enterprise, which is a risk management object and profit means. In the course of the financial crisis, there is a great pressure. On the one hand, from the bank, many major risks do not have been systematically and effectively managed, so that the old finance like Lehman brotherhood bank On the other hand, from the external regulatory environment, the commercial banks must carry out risk management according to the requirements of the Basel system, and the COSO risk management and internal control framework which have a significant impact on the risk management and internal control of the United States and the world also exposed their theoretical defects in this financial crisis. At the same time, the five ministries, such as the Ministry of Finance and the China Banking Regulatory Commission, have issued the basic norms of internal control and its supporting guidelines based on the COSO system. The implementation object covers commercial banks. Therefore, China's commercial banks face the dual requirements of external supervision and the pressure and cost of the parallel implementation of the Basel and COSO systems are very urgent and urgently needed to be solved. How to integrate the two major systems.
Based on the analysis of related concepts and literature, this paper first analyzes the current COSO framework, and discusses the relationship between the existing COSO framework and the internal control and risk management in detail, and points out the shortcomings of the existing COSO framework for the establishment of the internal control system for commercial banks. In order to meet the needs of the internal control of commercial banks, under the reality that the Chinese banking industry is more and more deeply affected by the Basel system, this paper combines the perfect COSO framework and the Basel system to explore how the commercial banks establish an effective internal control system.
The purpose of this study is to explore how to establish a commercial bank internal control system that integrates the requirements of the BASEL system and the basic norms of internal control and its supporting guidelines. The content of the research involves the discussion of the basic concepts of internal control: opportunities and risks, risk management and internal control, management control and risk control; and several Relationship: the relationship between opportunity management and risk management, the relationship between corporate governance and internal control; the comparison of the COSO system with the Basel system; the research points out the existing problems in the COSO system, and puts forward a comprehensive and narrow enterprise comprehensive risk management framework and internal control, and defines the risk management and internal control of the enterprise. With the relationship between corporate governance, enterprise management and its shortcomings, and in the light of the shortcomings of the COSO system, this paper puts forward some suggestions for modification, and then analyzes the nature and business characteristics of commercial banks, and the influence of these properties and characteristics on the internal control of commercial banks, and puts forward the parallel implementation of CO in commercial banks according to the revised COSO system. The principles of internal control that should be grasped in the SO and Basel system, as well as suggestions for modifying the internal control system of China's commercial banks.
In the end, the case analysis is used to analyze and evaluate the overall framework of COSO internal control and the overall framework of risk management for the specific business process of the bank's branch level, thus verifying the feasibility of the parallel implementation.
The research methods adopted include literature review, comparative analysis and case analysis.
The main innovations of this study are as follows:
1. the coordination principles of commercial banks' parallel implementation of Basel and COSO systems are proposed: the Basel system should be based on the COSO concept as the guidance and supplement, and the importance of promoting the COSO system in operational risk management and at the level of two level branches and below is emphasized.
2. set up a new enterprise risk management framework system, put forward the difference and connection between the lack of control and the risk, and then clarified the relationship between the enterprise risk management and the internal control, the management and the management. It is clear that the internal control should include the lack of risk control and management control at the operational level. Management and cost-benefit principles apply to management control rather than risk control.
3. the integration of COSO and Basel system needs to solve the problem of the nature of the risk of commercial banks, and then realize the docking of the types of risk, and on this basis, the docking of the two systems is realized.
【學(xué)位授予單位】：南開大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2012
【分類號】：F832.33

【參考文獻】

相關(guān)期刊論文 前10條

1 尹毅飛;對我國商業(yè)銀行操作風險管理的思考[J];財貿(mào)經(jīng)濟;2005年07期

2 易會滿;;商業(yè)銀行構(gòu)建操作風險防范體系的階段性目標[J];金融論壇;2006年07期

3 方洪全,曾勇;銀行電子業(yè)務(wù)運行的風險分析及控制對策研究[J];系統(tǒng)工程;2004年03期

4 楊雋萍;沈靜;于曉宇;馬曉輝;;中國商業(yè)銀行操作風險研究文獻綜述與模型選擇[J];工業(yè)技術(shù)經(jīng)濟;2006年02期

5 李淼;王振杰;;國有商業(yè)銀行公司治理與內(nèi)部控制研究[J];工業(yè)技術(shù)經(jīng)濟;2008年11期

6 萬杰,苗文龍;國內(nèi)外商業(yè)銀行操作風險現(xiàn)狀比較及成因分析[J];國際金融研究;2005年07期

7 羅猛;羅平;;新資本協(xié)議實施對我國商業(yè)銀行公司治理的啟示[J];國際金融研究;2007年07期

8 羅志方;略論會計大集中后銀行核算體系的新風險[J];南方金融;2005年06期

9 周瑋;王卉;;Basel與COSO風險管理理念差異研究[J];經(jīng)濟理論與經(jīng)濟管理;2008年11期

10 李廣強;商業(yè)銀行扁平化改革后如何加強會計管理[J];經(jīng)濟論壇;2004年13期

相關(guān)博士學(xué)位論文 前3條

1 葉立新;巴塞爾新協(xié)議下我國商業(yè)銀行資本監(jiān)管研究[D];南京理工大學(xué);2006年

2 許新霞;新興委托代理下的侵占與治理[D];武漢大學(xué);2007年

3 李紅梅;中國商業(yè)銀行整體風險管理研究[D];遼寧大學(xué);2010年

本文編號：2039601