中國人民銀行長沙中心支行內(nèi)部控制評價(jià)改進(jìn)研究
發(fā)布時(shí)間：2019-05-20 09:04
【摘要】：銀行內(nèi)部控制實(shí)務(wù)中，內(nèi)部控制評價(jià)是極其重要的一環(huán)。2006年《人民銀行分支行內(nèi)部控制指引》的發(fā)布實(shí)施，有力推動(dòng)了中國人民銀行內(nèi)部分支機(jī)構(gòu)控制機(jī)制建設(shè)工作。但是從現(xiàn)實(shí)來看，大部分分支行還沒有制定內(nèi)控評價(jià)考核辦法，也沒有開展這項(xiàng)工作。 中國人民銀行長沙中心支行（以下簡稱“長沙中支”）在2010年制定了《湖南省人民銀行系統(tǒng)業(yè)務(wù)風(fēng)險(xiǎn)控制流程》（第一冊），該操作指南貼近業(yè)務(wù)、服務(wù)操作，將每項(xiàng)業(yè)務(wù)制作流程圖并詳細(xì)說明，對各項(xiàng)業(yè)務(wù)風(fēng)險(xiǎn)點(diǎn)進(jìn)行提示，并制定了防范措施。但是對于內(nèi)部控制評價(jià)來說還存在諸多問題，主要表現(xiàn)為重視硬控制、忽視軟控制。評價(jià)內(nèi)容極不完整，表現(xiàn)為內(nèi)部控制環(huán)境評價(jià)的缺失與內(nèi)部控制監(jiān)督評價(jià)的不足。因此，改進(jìn)并完善長沙中支的內(nèi)部控制評價(jià)工作意義重大。 為有針對性地對長沙中支內(nèi)部控制評價(jià)進(jìn)行改進(jìn)，首先分析了長沙中支內(nèi)部控制評價(jià)的現(xiàn)狀，介紹長沙中支基本概況、內(nèi)部控制建設(shè)的發(fā)展情況、內(nèi)部控制評價(jià)開展情況，分析其存在的主要問題；其次，設(shè)計(jì)長沙中支內(nèi)部控制評價(jià)的改進(jìn)方案。針對人民銀行內(nèi)部控制的特征，結(jié)合人民銀行內(nèi)部控制評價(jià)存在的主要問題，對長沙中支內(nèi)部控制環(huán)境評價(jià)與內(nèi)部控制監(jiān)督評價(jià)等兩個(gè)要素，從評價(jià)內(nèi)容、評價(jià)目標(biāo)、關(guān)鍵點(diǎn)與評價(jià)方法等多個(gè)方面進(jìn)行優(yōu)化設(shè)計(jì)；最后，，構(gòu)思了長沙中支內(nèi)部控制評價(jià)改進(jìn)方案的實(shí)施保障與預(yù)期效果，結(jié)合內(nèi)部控制評價(jià)的主要影響因素，從組織保障、人力資源保障、激勵(lì)約束機(jī)制、信息系統(tǒng)等方面提出內(nèi)部控制評價(jià)的實(shí)施保障，并分析其預(yù)期效果。
[Abstract]:In the practice of bank internal control, the evaluation of internal control is an extremely important link. The issuance and implementation of the guidelines on Internal Control of the Branch of the people's Bank of China in 2006 has effectively promoted the construction of the control mechanism of the internal branch of the people's Bank of China. However, from a realistic point of view, most branches have not yet formulated internal control evaluation and assessment methods, and have not carried out this work. In 2010, the Changsha Central Branch of the people's Bank of China (hereinafter referred to as "Changsha Central Branch") formulated the Business risk Control process of the people's Bank of Hunan Province (Volume 1). The operation guide is close to the business and the service operation. The flow chart of each business is made and explained in detail, and the risk points of each business are prompted, and the preventive measures are worked out. However, there are still many problems in the evaluation of internal control, which are mainly manifested in paying attention to hard control and neglecting soft control. The evaluation content is very incomplete, which is manifested in the lack of internal control environment evaluation and the deficiency of internal control supervision and evaluation. Therefore, it is of great significance to improve and perfect the internal control evaluation of Changsha Central Branch. In order to improve the internal control evaluation of Changsha Middle Branch, this paper first analyzes the present situation of Changsha Central Branch Internal Control Evaluation, and introduces the basic situation of Changsha Middle Branch, the development of internal control construction and the development of internal control evaluation. The main problems existing in it are analyzed. Secondly, the improvement scheme of internal control evaluation of Changsha Middle Branch is designed. According to the characteristics of the internal control of the people's Bank of China, combined with the main problems existing in the evaluation of the internal control of the people's Bank of China, this paper makes an assessment of the internal control environment and the supervision and evaluation of the internal control of the central branch of Changsha from the aspects of the evaluation content and the evaluation objectives. The key points and evaluation methods are optimized in many aspects. Finally, the implementation guarantee and expected effect of the improvement scheme of internal control evaluation of Changsha Middle Branch are conceived, combined with the main influencing factors of internal control evaluation, from organizational security, human resource security, incentive and restraint mechanism. The implementation guarantee of internal control evaluation is put forward in information system and its expected effect is analyzed.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.31
本文編號：2481526
[Abstract]:In the practice of bank internal control, the evaluation of internal control is an extremely important link. The issuance and implementation of the guidelines on Internal Control of the Branch of the people's Bank of China in 2006 has effectively promoted the construction of the control mechanism of the internal branch of the people's Bank of China. However, from a realistic point of view, most branches have not yet formulated internal control evaluation and assessment methods, and have not carried out this work. In 2010, the Changsha Central Branch of the people's Bank of China (hereinafter referred to as "Changsha Central Branch") formulated the Business risk Control process of the people's Bank of Hunan Province (Volume 1). The operation guide is close to the business and the service operation. The flow chart of each business is made and explained in detail, and the risk points of each business are prompted, and the preventive measures are worked out. However, there are still many problems in the evaluation of internal control, which are mainly manifested in paying attention to hard control and neglecting soft control. The evaluation content is very incomplete, which is manifested in the lack of internal control environment evaluation and the deficiency of internal control supervision and evaluation. Therefore, it is of great significance to improve and perfect the internal control evaluation of Changsha Central Branch. In order to improve the internal control evaluation of Changsha Middle Branch, this paper first analyzes the present situation of Changsha Central Branch Internal Control Evaluation, and introduces the basic situation of Changsha Middle Branch, the development of internal control construction and the development of internal control evaluation. The main problems existing in it are analyzed. Secondly, the improvement scheme of internal control evaluation of Changsha Middle Branch is designed. According to the characteristics of the internal control of the people's Bank of China, combined with the main problems existing in the evaluation of the internal control of the people's Bank of China, this paper makes an assessment of the internal control environment and the supervision and evaluation of the internal control of the central branch of Changsha from the aspects of the evaluation content and the evaluation objectives. The key points and evaluation methods are optimized in many aspects. Finally, the implementation guarantee and expected effect of the improvement scheme of internal control evaluation of Changsha Middle Branch are conceived, combined with the main influencing factors of internal control evaluation, from organizational security, human resource security, incentive and restraint mechanism. The implementation guarantee of internal control evaluation is put forward in information system and its expected effect is analyzed.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.31
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