本文選題：城市商業(yè)銀行 + 內(nèi)部控制　； 參考：《遼寧大學(xué)》2014年碩士論文

【摘要】：城市商業(yè)銀行是我國(guó)銀行業(yè)的一個(gè)重要組成部分,它是在20世紀(jì)80年代成立的城市信用社基礎(chǔ)上發(fā)展產(chǎn)生的。城市商業(yè)銀行的業(yè)務(wù)主要定位于“服務(wù)城市居民,為市民提供便利的金融服務(wù)；服務(wù)中小企業(yè),為其提供金融支持；服務(wù)當(dāng)?shù)亟?jīng)濟(jì),為地方經(jīng)濟(jì)發(fā)展鋪路搭橋”。所以說,在金融業(yè)日漸自由化和多樣化的今天,保持我國(guó)城市商業(yè)銀行正常且穩(wěn)定的經(jīng)營(yíng)和發(fā)展顯得尤為重要。 但是,近年來隨著我國(guó)銀行業(yè)的高速發(fā)展,不斷加劇的同業(yè)競(jìng)爭(zhēng)壓力和銀行業(yè)務(wù)的持續(xù)創(chuàng)新迫使追求做強(qiáng)做大的城市商業(yè)銀行面臨更為復(fù)雜的挑戰(zhàn)。這致使很多城商行受到利益的驅(qū)使,走上了盲目擴(kuò)張的道路,只注重業(yè)務(wù)發(fā)展而忽略對(duì)其內(nèi)部控制水平的管理,很容易誘發(fā)各種擴(kuò)張病。一旦其風(fēng)險(xiǎn)防控能力無法與其規(guī)模的擴(kuò)張程度相匹配,就會(huì)導(dǎo)致潛在風(fēng)險(xiǎn)的加劇。在這種情況下,就很容易給不法分子鉆銀行內(nèi)控缺失空子進(jìn)而作案的機(jī)會(huì),類似案件近幾年頻繁發(fā)生。例如貴陽(yáng)商業(yè)銀行騙貸案、渤海銀行騙貸案以及齊魯銀行騙貸案,導(dǎo)致案件爆發(fā)的因素相對(duì)復(fù)雜,但內(nèi)控工作不嚴(yán)謹(jǐn)是致使這些案件發(fā)生的主要因素。有效的內(nèi)部控制是城市商業(yè)銀行安全穩(wěn)步經(jīng)營(yíng)的前提,抓好內(nèi)控管理是銀行得以持續(xù)經(jīng)營(yíng)、持續(xù)盈利的核心所在。我們必須加強(qiáng)對(duì)城市商業(yè)銀行內(nèi)部控制能力的完善與提高,以此面對(duì)來自銀行內(nèi)部外部的各種風(fēng)險(xiǎn),有效控制可能趨于擴(kuò)大的各類風(fēng)險(xiǎn)。為保證城市商業(yè)銀行維持良好的運(yùn)營(yíng)狀態(tài),更好地為我國(guó)金融業(yè)服務(wù),深入分析和研究我國(guó)商業(yè)銀行的內(nèi)控問題就具有非常重要的意義。 本文以在2010年底被披露出來的齊魯銀行騙貸案為例,對(duì)該案件的發(fā)生過程進(jìn)行詳細(xì)介紹,針對(duì)由該案件暴露出來的齊魯銀行各種內(nèi)部控制問題展開分析與研究。本文共分為四個(gè)章節(jié),首先是緒論部分,主要包括論文的研究背景和研究意義、相關(guān)文獻(xiàn)綜述、研究思路和方法以及本文的創(chuàng)新之處。第一章是案例介紹部分,首先對(duì)齊魯銀行的概況進(jìn)行介紹；其次對(duì)齊魯銀行騙貸案的發(fā)生過程、處理過程進(jìn)行了詳細(xì)闡述；最后對(duì)該案件給齊魯銀行造成的影響以及對(duì)我國(guó)整個(gè)銀行業(yè)的啟示進(jìn)行分析。第二章主要是分析由齊魯銀行騙貸案揭示出來的銀行內(nèi)控問題。第三章是就我國(guó)城市商業(yè)銀行暴露出來的內(nèi)控問題提出幾點(diǎn)對(duì)策及建議。
[Abstract]:City commercial bank is an important part of China's banking industry, which was developed on the basis of city credit cooperative established in 1980's. The business of city commercial banks is mainly focused on "serving urban residents, providing convenient financial services for citizens, serving small and medium-sized enterprises, providing financial support for them, serving local economy and paving the way for local economic development". Therefore, in the financial industry gradually liberalization and diversification today, it is particularly important to maintain the normal and stable operation and development of urban commercial banks in China. However, with the rapid development of China's banking industry in recent years, the increasing pressure of interbank competition and the continuous innovation of banking business force the urban commercial banks to face more complex challenges. This causes many commercial banks to be driven by the interests of the blind expansion of the road, only pay attention to the development of business and ignore its internal control level of management, it is easy to induce a variety of expansion diseases. Once its risk prevention and control ability can not match its scale of expansion, it will lead to increased potential risk. In this case, it is easy to give the lawbreakers a chance to take advantage of internal controls and commit crimes, which have occurred frequently in recent years. For example, the cases of Guiyang Commercial Bank, Bohai Bank and Qilu Bank are relatively complicated, but the internal control is not strict. Effective internal control is the premise of safe and steady operation of city commercial banks. We must strengthen the perfection and improvement of the internal control ability of the city commercial banks in order to face all kinds of risks from the inside and outside of the banks and effectively control all kinds of risks which may tend to expand. In order to ensure the city commercial banks to maintain a good operating state and better serve the financial industry of our country, it is of great significance to deeply analyze and study the internal control problems of our country's commercial banks. Taking the Qilu bank loan fraud case disclosed in the end of 2010 as an example, this paper introduces the process of the case in detail, and analyzes and studies various internal control problems of Qilu Bank exposed by the case. This paper is divided into four chapters, the first part is the introduction, mainly including the research background and research significance, related literature review, research ideas and methods, as well as the innovation of this paper. The first chapter is the introduction of the case, firstly, the general situation of Qilu Bank; secondly, the occurrence process of Qilu Bank loan fraud, the process of handling it in detail. Finally, the impact of the case on Qilu Bank and the implications for the banking industry in China are analyzed. The second chapter mainly analyzes the bank internal control problems revealed by Qilu bank loan fraud case. The third chapter is to put forward some countermeasures and suggestions on the internal control problems exposed by the city commercial banks in our country.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.4

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