發(fā)布時間：2018-01-04 18:16

  本文關鍵詞：中國銀行股份有限公司風險管理與內(nèi)部控制研究　出處：《吉林財經(jīng)大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 中國銀行 風險管理 內(nèi)部控制

【摘要】：中國經(jīng)濟正處于重要的轉型時期，金融市場的發(fā)展仍不健全，特別是一次又一次局部或全球性金融危機的重創(chuàng)，表明了商業(yè)銀行是一個極高風險的行業(yè)，它的興衰成敗不僅關系自身的發(fā)展，更關系到整個現(xiàn)代經(jīng)濟生活和社會生活的方方面面。與國際同業(yè)相比，我國商業(yè)銀行所面臨的風險具有更多的不確定性，，同時，這也意味著我國銀行業(yè)的風險治理更加具有挑戰(zhàn)性，從1988年7月，巴塞爾銀行監(jiān)管委員會推出了《巴塞爾協(xié)議》，第一次建立了一套完整的國際通用的資本充足率標準，到2010年12月16日，巴塞爾委員會發(fā)布了《第三版巴塞爾協(xié)議》的最終版本，從1997年中國人民銀行出臺了《加強金融機構內(nèi)部控制指導原則》到2004年12月底中國銀行業(yè)監(jiān)督管理委員會頒布了《商業(yè)銀行內(nèi)部控制評價試行辦法》，我們不難發(fā)現(xiàn)，中國銀行業(yè)正緊跟世界的步伐不斷探索風險管理的新思路，大力推進內(nèi)部控制的大變革，十幾年間，以中國銀行股份有限公司為代表的國有商業(yè)銀行審慎地面對國際國內(nèi)復雜的金融市場形勢，充分借鑒國際大銀行的發(fā)展經(jīng)驗，提出了關于銀行風險管理和內(nèi)部控制的理論創(chuàng)新，在風險分類和控制原則方面都有了進一步的細化。本文主要采用規(guī)范研究法，結合所學的審計學理論、管理學理論和貨幣銀行學理論，通過大量的搜集和整理國內(nèi)外相關文獻，并結合中國銀行股份有限公司的經(jīng)營現(xiàn)狀對銀行風險管理和內(nèi)部控制的依存關系做進一步闡釋，提出商業(yè)銀行風險管理對內(nèi)部控制在組織結構安排、崗位職責設置和主營業(yè)務流程方面的幾點要求，同時，通過內(nèi)部自身約束、內(nèi)外協(xié)力監(jiān)控、技術支持與量化分析的討論，進一步演繹了內(nèi)部控制與銀行風險管理整體機制的再造，最后得出研究結論，提出我國商業(yè)銀行風險管理戰(zhàn)略和內(nèi)部控制建設的相關建議，如強化金融法制、提高組織效率、建設監(jiān)管文化等。以求對我國銀行業(yè)的健康發(fā)展提供更為豐富的理論支撐，最終為提升我國商業(yè)銀行的綜合競爭能力提供一些借鑒。
[Abstract]:China's economy is in an important period of transition, the development of financial markets is still not sound, especially after another local or global financial crisis, indicating that commercial banks are a high-risk industry. Its success or failure is not only related to its own development, but also related to all aspects of modern economic life and social life. Compared with international banks, the risks faced by commercial banks in China are more uncertain. At the same time, this also means that China's banking risk management is more challenging, from July 1988, the Basel Committee on Banking Supervision launched the Basel Accord. For the first time, a complete set of international capital adequacy standards was established, and in December 16th 2010, the Basel Committee released the final version of the third edition of the Basel Accord. From 1997 the people's Bank of China issued the guiding principles of strengthening Internal Control of Financial institutions to the end of December 2004 the China Banking Regulatory Commission promulgated the trial Office of Evaluation of Internal Control of Commercial Banks. Law. It is not difficult to find that the Chinese banking industry is following the pace of the world to explore new ideas of risk management, vigorously promote the internal control of the major changes, more than ten years. The state-owned commercial banks, represented by Bank of China Co., Ltd., carefully face the complicated financial market situation at home and abroad, and draw lessons from the development experience of big international banks. Put forward about the bank risk management and internal control of the theoretical innovation, in the risk classification and control principles have been further refined. This paper mainly uses the normative research method, combined with the audit theory. Management theory and monetary banking theory, through a large number of collection and collation of relevant literature at home and abroad. Combined with the management of Bank of China Co., Ltd. to further explain the relationship between bank risk management and internal control, put forward the commercial bank risk management to the internal control in the organizational structure arrangement. Position responsibilities and main business process requirements, at the same time, through internal constraints, internal and external cooperation monitoring, technical support and quantitative analysis of the discussion. Further deduces the internal control and the bank risk management overall mechanism reengineering, finally draws the research conclusion, proposed our country commercial bank risk management strategy and the internal control construction related suggestion, such as strengthens the finance legal system. In order to provide more abundant theoretical support for the healthy development of China's banking industry and finally provide some reference for improving the comprehensive competitiveness of commercial banks in our country, it is necessary to improve the efficiency of organization and the construction of regulatory culture.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.33;F830.42

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