本文關(guān)鍵詞： 國有商業(yè)銀行 內(nèi)部控制 風(fēng)險管理　出處：《山東農(nóng)業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，銀行業(yè)內(nèi)部控制研究受到了國內(nèi)外金融界前所未有的關(guān)注與討論。這在很大程度上歸因于20世紀(jì)90年代以來幾家國際金融機構(gòu)倒閉造成的重大損失和產(chǎn)生的連鎖反應(yīng)。如果銀行能夠維持有效的內(nèi)部控制制度，這些損失應(yīng)該是可以避免的。內(nèi)部控制可以預(yù)防或預(yù)先發(fā)現(xiàn)這些問題，從而避免或減少銀行機構(gòu)所遭受的損失。我國商業(yè)銀行特別是國有商業(yè)銀行在最近幾年也先后曝光一些大案要案。它們的共同特點是背后無一例外地隱藏著內(nèi)部控制環(huán)節(jié)薄弱甚至無效的縮影，內(nèi)控薄弱的外在表現(xiàn)就是風(fēng)險的加大甚至損失的發(fā)生。因此，欲將銀行風(fēng)險控制在預(yù)期范圍之內(nèi)，銀行機構(gòu)必須先解決自身存在的問題，完善內(nèi)部控制機制與制度，否則將產(chǎn)生后患無窮的連鎖反應(yīng)。 本文基于風(fēng)險管理視角探討新形勢下如何建立一套行之有效的內(nèi)部控制體制，在降低風(fēng)險的同時最大限度地增加銀行收益。在回顧商業(yè)銀行內(nèi)部控制相關(guān)理論發(fā)展過程的基礎(chǔ)上，按照COSO《內(nèi)部控制——整體框架》、巴塞爾委員會《商業(yè)銀行內(nèi)部控制原則》的要求，從宏觀上分析COSO五要素下我國國有商業(yè)銀行內(nèi)部控制存在的主要問題以及導(dǎo)致這些問題背后的深層次的原因，分析了目前我國國有商業(yè)銀行風(fēng)險管理的現(xiàn)狀。運用相關(guān)數(shù)據(jù)估計了商業(yè)銀行面臨風(fēng)險的大小，，風(fēng)險的背后就是內(nèi)控的失效。最后得出本文的研究結(jié)論，防范風(fēng)險重于化解風(fēng)險，防范風(fēng)險的關(guān)鍵在于完善內(nèi)部控制體系，而內(nèi)控的生命了在于執(zhí)行，并提出完善國有商業(yè)銀行內(nèi)部控制的對策建議。
[Abstract]:In recent years, The research on the internal control of banking has received unprecedented attention and discussion in the financial circles both at home and abroad. This is largely attributable to the heavy losses and chains caused by the collapse of several international financial institutions since 1990s. If banks can maintain an effective internal control system, These losses should be avoidable. Internal controls can prevent or detect these problems in advance, In order to avoid or reduce the losses suffered by banking institutions. China's commercial banks, especially state-owned commercial banks in recent years have also exposed a number of major cases. A microcosm of weak or even ineffective controls, The external manifestation of weak internal control is the increase of risk and even the occurrence of loss. Therefore, in order to control the bank risk within the expected scope, the banking institutions must first solve their own problems and improve the internal control mechanism and system. Otherwise, there will be endless chain effects. Based on the perspective of risk management, this paper discusses how to establish an effective internal control system in the new situation. On the basis of reviewing the development process of commercial bank internal control theory, In accordance with the requirements of the COSO "Internal Control-overall Framework", the Basel Committee's "principles of Internal Control of Commercial Banks", This paper analyzes the main problems in the internal control of state-owned commercial banks in China under the five elements of COSO and the deep reasons behind these problems. This paper analyzes the present situation of risk management of state-owned commercial banks in China, estimates the magnitude of risks faced by commercial banks by using relevant data, and the failure of internal control is behind the risks. Finally, the conclusion of this paper is drawn. The key to guard against risks lies in perfecting the internal control system, and the life of internal control lies in the execution, and the countermeasures and suggestions for perfecting the internal control of state-owned commercial banks are put forward.
【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42

【參考文獻】

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本文編號：1545370