A銀行成都分行內(nèi)部控制體系研究
發(fā)布時(shí)間：2018-10-07 20:32
【摘要】：全球經(jīng)濟(jì)自二十世紀(jì)以來(lái)聯(lián)系越來(lái)越緊密,經(jīng)濟(jì)全球化和一體化的進(jìn)程伴隨著各種新技術(shù)的開(kāi)發(fā)和應(yīng)用變得越來(lái)越快。同時(shí),全球經(jīng)濟(jì)的快速發(fā)展要求作為經(jīng)濟(jì)核心領(lǐng)域的金融業(yè),也需要不斷進(jìn)行創(chuàng)新,大力加強(qiáng)金融自由化和業(yè)務(wù)多樣化方面的發(fā)展,更好地給予經(jīng)濟(jì)發(fā)展以支持。正因?yàn)槿绱?在良好的外部環(huán)境和內(nèi)部動(dòng)力的雙重作用下,金融業(yè)在二十世紀(jì)后期以來(lái)得到了迅速的發(fā)展,在國(guó)際經(jīng)濟(jì)發(fā)展中扮演著難以替代的角色。 隨著全球經(jīng)濟(jì)向全球化和一體化發(fā)展,銀行業(yè)發(fā)展的自由化和多元化日趨明顯,尤其是在我國(guó)加入wTO以后,銀行業(yè)的競(jìng)爭(zhēng)日益增大,銀行業(yè)作為最早對(duì)外開(kāi)放的版塊,更為強(qiáng)烈地迎接著各方面的挑戰(zhàn)。在應(yīng)對(duì)外部競(jìng)爭(zhēng)的同時(shí),必須要先苦練內(nèi)功,積極主動(dòng)的完善內(nèi)部控制體系,提高經(jīng)營(yíng)管理水平,才能在競(jìng)爭(zhēng)中立于不敗之地,獲得持續(xù)穩(wěn)定地發(fā)展,從而為我國(guó)經(jīng)濟(jì)發(fā)展發(fā)揮更大的作用。 基于當(dāng)前的國(guó)際國(guó)內(nèi)形勢(shì),筆者就A銀行成都分行的內(nèi)部控制制度,以國(guó)內(nèi)外對(duì)銀行業(yè)內(nèi)部控制研究成果為基礎(chǔ),對(duì)A銀行成都分行的內(nèi)部控制系統(tǒng)進(jìn)行了研究,通過(guò)三種分析方法,包括規(guī)范分析,歸納和比較分析進(jìn)行分析總結(jié),發(fā)現(xiàn)其自身的不足并提出一些針對(duì)性強(qiáng)的構(gòu)想。 本文共分六章。 第一章介紹了研究的背景、意義、目的、創(chuàng)新和貢獻(xiàn),并指出本文的研究方法和主要內(nèi)容。 第二章介紹了國(guó)內(nèi)外關(guān)于商業(yè)銀行內(nèi)部控制的主要觀點(diǎn)。本章在第一節(jié)解釋了內(nèi)部控制的定義,選擇了幾個(gè)在國(guó)外比較權(quán)威的組織或團(tuán)體,介紹了他們對(duì)內(nèi)部控制定義的解釋,同時(shí)上市的外國(guó)機(jī)構(gòu)和團(tuán)體的內(nèi)部控制的意義有重大影響的內(nèi)部控制的定義,并給出了我國(guó)在《商業(yè)銀行內(nèi)部控制指引》中對(duì)內(nèi)部控制的解釋。 第三章是評(píng)論國(guó)內(nèi)和國(guó)外商業(yè)銀行內(nèi)部控制的研究理論。國(guó)外對(duì)內(nèi)部控制的研究基本分為五個(gè)階段,本章第三節(jié)對(duì)這五個(gè)階段進(jìn)行了逐一介紹,列舉了每一階段具有代表性的國(guó)外權(quán)威組織和團(tuán)體的理論成果。而我國(guó)內(nèi)部控制研究主要經(jīng)歷了三個(gè)階段,本文借用政府和理論學(xué)者的觀點(diǎn)對(duì)這三個(gè)階段進(jìn)行了闡述。 第四章結(jié)合國(guó)內(nèi)部分其他商業(yè)銀行內(nèi)部控制情況,對(duì)A銀行成都分行內(nèi)部控制的現(xiàn)狀進(jìn)行了對(duì)比介紹�；仡櫫薃銀行成都分行的發(fā)展歷史,從五個(gè)方面分析了該行內(nèi)部控制的現(xiàn)狀：內(nèi)控環(huán)境、風(fēng)險(xiǎn)區(qū)分與評(píng)價(jià)、內(nèi)部控制措施、監(jiān)督評(píng)估與修正、交流信息與反饋。然后針對(duì)A銀行成都分行內(nèi)部控制制度的現(xiàn)狀,分析了A銀行成都分行內(nèi)部控制體系中還隱藏的問(wèn)題,從五個(gè)方面進(jìn)行了解釋。同時(shí)通過(guò)一個(gè)具體的案例分析了A銀行成都分行的內(nèi)部控制現(xiàn)狀。 第五章是本文的主要內(nèi)容,提出了對(duì)完善A銀行成都分行內(nèi)部控制體系的構(gòu)想。通過(guò)完善內(nèi)部控制環(huán)境、完善內(nèi)部控制制度、建立科學(xué)的信息系統(tǒng)、完善內(nèi)部控制評(píng)價(jià)體系等措施全方位地對(duì)A銀行成都分行內(nèi)部控制體系進(jìn)行優(yōu)化。 第六章是本文的結(jié)論。本章總結(jié)了本文研究的主要成果,說(shuō)明了本文的創(chuàng)新部分和不足點(diǎn)。本文的貢獻(xiàn)主要有以下幾點(diǎn)：(1)A銀行成都分行應(yīng)加大員工的風(fēng)險(xiǎn)意識(shí)、將內(nèi)部控制精神溶入日常的生活中；(2)提出加強(qiáng)新業(yè)務(wù)的配套制度建設(shè),避免新風(fēng)險(xiǎn)點(diǎn)隨著業(yè)務(wù)的不斷開(kāi)展而層出不窮地涌現(xiàn)；(3)內(nèi)部控制的執(zhí)行力是內(nèi)控體系發(fā)揮作用的關(guān)鍵,要加強(qiáng)執(zhí)行力的發(fā)揮；(4)本文除了普通的理論研究之外,還提供了一件A銀行成都分行發(fā)生的案例,介紹了案件始末,并從中分析A銀行成都分行內(nèi)部控制體系中還隱藏的不足,從案例中分析情況、了解原因、找到漏洞,進(jìn)而得出結(jié)論,使結(jié)論更加飽滿(mǎn),更具研究意義。
[Abstract]:The global economy has become more and more interconnected since the twentieth century, and the process of economic globalization and integration has become more common with the development and application of new technologies. At the same time, the rapid development of global economy requires continuous innovation to strengthen the development of financial liberalization and business diversification in order to support the economic development. Because of this, under the dual role of good external environment and internal power, the financial industry has developed rapidly since the late twentieth century, playing an irreplaceable role in the international economic development. With the development of global economy to globalization and integration, the liberalization and diversification of banking industry are becoming more and more obvious, especially after China's accession to WTO, the competition of banking industry is increasing, and banking industry as the earliest opening to the outside world, more strongly welcomes all aspects In order to play a bigger role in the economic development of our country, we must try hard to improve the internal control system and improve the management level. Based on the current international domestic situation, the author makes a study on the internal control system of A-Bank Chengdu Branch based on the internal control system of A-Bank Chengdu Branch, and studies the internal control system of A-Bank Chengdu Branch. Through the analysis of normative analysis, induction and comparative analysis, the author finds out the deficiency of itself and puts forward some suggestions. a strong idea. Chapter one introduces the background, significance, purpose, innovation and contribution of the research. The research methods and main contents of the text are introduced in the second chapter. The main point of view of internal control of commercial banks. In the first section, this chapter explains the definition of internal control, selects several organizations or groups which are authoritative organizations abroad, introduces their interpretation of the definition of internal control, and the internal control of foreign institutions and groups listed at the same time. The definition of the internal control of significant influence is defined, and the internal control of our country is given. Control Guidelines> Explanation of internal controls. Chapter 3 is Review Country The research theory of internal control of domestic and foreign commercial banks is divided into five stages, and the third section of this chapter introduces the five stages one by one, and enumerates each stage with generation. The study of internal control in China has gone through three stages, and this paper uses government and theory. On the basis of the internal control of some other commercial banks, A The present situation of internal control of Bank Chengdu Branch is introduced. The development history of Bank A Bank Chengdu Branch is reviewed. The status of internal control in this bank is analyzed from five aspects: internal control environment, risk distinguishing and evaluation, internal control. Control measures, supervision and evaluation, correction, exchange of information and feedback. Then, according to the status of the internal control system of Chengdu Branch of A Bank, the internal control of Chengdu Branch of Bank A is analyzed. The problem of hidden problems in the system is explained in five aspects. The case analyses the status quo of internal control in Chengdu Branch of Bank A. The fifth chapter is the main content of this paper. By improving the internal control environment, perfecting the internal control system, establishing the scientific information system, perfecting the internal control evaluation system and so on. Apply omni-directional to bank A The internal control system of each branch is optimized. Chapter 6 is the conclusion of this paper. The main achievements of this thesis are summarized, and the innovation part and shortage point of this paper are described. The contributions of this paper are as follows: (1) Chengdu Branch of A Bank should increase the awareness of staff's consciousness, integrate the internal control spirit into the daily life, and (2) put forward the supporting system to strengthen the new business. (3) The execution of internal control is the key to the internal control system to play a role; (4) In addition to the general theory research, It also provides a case in Chengdu Branch of A Bank, introduces the end of the case, analyzes the defects hidden in the internal control system of Chengdu Branch of Bank A, analyzes the situation from the case, and knows the reason.
【學(xué)位授予單位】：西南財(cái)經(jīng)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
[Abstract]:The global economy has become more and more interconnected since the twentieth century, and the process of economic globalization and integration has become more common with the development and application of new technologies. At the same time, the rapid development of global economy requires continuous innovation to strengthen the development of financial liberalization and business diversification in order to support the economic development. Because of this, under the dual role of good external environment and internal power, the financial industry has developed rapidly since the late twentieth century, playing an irreplaceable role in the international economic development. With the development of global economy to globalization and integration, the liberalization and diversification of banking industry are becoming more and more obvious, especially after China's accession to WTO, the competition of banking industry is increasing, and banking industry as the earliest opening to the outside world, more strongly welcomes all aspects In order to play a bigger role in the economic development of our country, we must try hard to improve the internal control system and improve the management level. Based on the current international domestic situation, the author makes a study on the internal control system of A-Bank Chengdu Branch based on the internal control system of A-Bank Chengdu Branch, and studies the internal control system of A-Bank Chengdu Branch. Through the analysis of normative analysis, induction and comparative analysis, the author finds out the deficiency of itself and puts forward some suggestions. a strong idea. Chapter one introduces the background, significance, purpose, innovation and contribution of the research. The research methods and main contents of the text are introduced in the second chapter. The main point of view of internal control of commercial banks. In the first section, this chapter explains the definition of internal control, selects several organizations or groups which are authoritative organizations abroad, introduces their interpretation of the definition of internal control, and the internal control of foreign institutions and groups listed at the same time. The definition of the internal control of significant influence is defined, and the internal control of our country is given. Control Guidelines> Explanation of internal controls. Chapter 3 is Review Country The research theory of internal control of domestic and foreign commercial banks is divided into five stages, and the third section of this chapter introduces the five stages one by one, and enumerates each stage with generation. The study of internal control in China has gone through three stages, and this paper uses government and theory. On the basis of the internal control of some other commercial banks, A The present situation of internal control of Bank Chengdu Branch is introduced. The development history of Bank A Bank Chengdu Branch is reviewed. The status of internal control in this bank is analyzed from five aspects: internal control environment, risk distinguishing and evaluation, internal control. Control measures, supervision and evaluation, correction, exchange of information and feedback. Then, according to the status of the internal control system of Chengdu Branch of A Bank, the internal control of Chengdu Branch of Bank A is analyzed. The problem of hidden problems in the system is explained in five aspects. The case analyses the status quo of internal control in Chengdu Branch of Bank A. The fifth chapter is the main content of this paper. By improving the internal control environment, perfecting the internal control system, establishing the scientific information system, perfecting the internal control evaluation system and so on. Apply omni-directional to bank A The internal control system of each branch is optimized. Chapter 6 is the conclusion of this paper. The main achievements of this thesis are summarized, and the innovation part and shortage point of this paper are described. The contributions of this paper are as follows: (1) Chengdu Branch of A Bank should increase the awareness of staff's consciousness, integrate the internal control spirit into the daily life, and (2) put forward the supporting system to strengthen the new business. (3) The execution of internal control is the key to the internal control system to play a role; (4) In addition to the general theory research, It also provides a case in Chengdu Branch of A Bank, introduces the end of the case, analyzes the defects hidden in the internal control system of Chengdu Branch of Bank A, analyzes the situation from the case, and knows the reason.
【學(xué)位授予單位】：西南財(cái)經(jīng)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
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 張淑萍;雷雨;;我國(guó)內(nèi)部控制理論研究述評(píng)[J];安康學(xué)院學(xué)報(bào);2010年03期
2 宋怡萱;張翮;;COSO企業(yè)風(fēng)險(xiǎn)管理整體框架解析[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2006年03期
3 鄒瑋;;內(nèi)部審計(jì)對(duì)內(nèi)部控制有效性評(píng)價(jià)的博弈分析[J];財(cái)會(huì)通訊;2011年16期
4 孟林;任志宏;;內(nèi)部控制評(píng)價(jià)量化模型探析——基于公司治理的視角[J];東北財(cái)經(jīng)大學(xué)學(xué)報(bào);2007年06期
5 何鳳平;吳軍;;上市公司內(nèi)部控制的評(píng)價(jià)與信息披露[J];東北農(nóng)業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2005年03期
6 陳自力,李尊衛(wèi);離差最大化法在商業(yè)銀行內(nèi)部控制評(píng)價(jià)中的應(yīng)用[J];重慶大學(xué)學(xué)報(bào)(自然科學(xué)版);2005年10期
7 韓靜怡;;論我國(guó)商業(yè)銀行內(nèi)部控制現(xiàn)狀及對(duì)策[J];環(huán)渤海經(jīng)濟(jì)w，
本文編號(hào)：2255576
本文鏈接：http://sikaile.net/guanlilunwen/huobilw/2255576.html
最近更新
教材專(zhuān)著
