本文選題：商業(yè)銀行 + 內(nèi)部控制評(píng)價(jià)��； 參考：《青島理工大學(xué)》2014年碩士論文

【摘要】：商業(yè)銀行是我國(guó)金融業(yè)的主體,金融業(yè)的安全是我國(guó)經(jīng)濟(jì)穩(wěn)健運(yùn)行的條件,這對(duì)我國(guó)經(jīng)濟(jì)的穩(wěn)定和金融業(yè)的安全具有決定性作用。近年來(lái),我國(guó)商業(yè)銀行發(fā)展較為迅速,尤其是中小型城商銀行的快速擴(kuò)張,忽略了對(duì)風(fēng)險(xiǎn)控制和公司治理的與時(shí)俱進(jìn),造成金融要案頻發(fā),進(jìn)而影響了國(guó)民經(jīng)濟(jì)的穩(wěn)定發(fā)展。目前城市商業(yè)銀行的內(nèi)控系統(tǒng)還不夠健全,其制定的規(guī)章制度并沒(méi)有落實(shí)實(shí)施,同時(shí)出現(xiàn)了屢次違規(guī)、違紀(jì),甚至發(fā)生違法問(wèn)題�；诔鞘猩虡I(yè)銀行本身發(fā)展形勢(shì)的需要,城市商業(yè)銀行生存、發(fā)展的關(guān)鍵就是完善其內(nèi)部控制體系。 Y商業(yè)銀行和我國(guó)其他中小型城商銀行類似,具有規(guī)模較小、員工較少、實(shí)力偏弱的特點(diǎn)。本文以Y商業(yè)銀行作為研究對(duì)象,根據(jù)COSO委員會(huì)提出的內(nèi)部控制五要素,即內(nèi)部控制的控制環(huán)境、風(fēng)險(xiǎn)識(shí)別與評(píng)估、控制活動(dòng)、信息與溝通以及內(nèi)控的監(jiān)督,按照改行當(dāng)前的狀況,對(duì)其內(nèi)控體系存在的問(wèn)題進(jìn)行分析評(píng)價(jià),并對(duì)其內(nèi)控體系的重新構(gòu)建提出了要建立健全內(nèi)控組織機(jī)構(gòu)、明確權(quán)責(zé)分配,加強(qiáng)深化內(nèi)控意識(shí),全面構(gòu)建風(fēng)險(xiǎn)識(shí)別和評(píng)估體系,規(guī)范內(nèi)部控制活動(dòng),加強(qiáng)內(nèi)部信息與交流平臺(tái)的建設(shè),完善內(nèi)控評(píng)價(jià)體系,建立長(zhǎng)效的激勵(lì)約束機(jī)制等建議。 文章最后展現(xiàn)了對(duì)Y商業(yè)銀行內(nèi)控重構(gòu)實(shí)施的預(yù)期效果以及針對(duì)Y商業(yè)銀行的現(xiàn)實(shí)情況提出了由于在行內(nèi)較難建立內(nèi)控文化和行內(nèi)的管理與業(yè)務(wù)發(fā)展也較難協(xié)調(diào)等阻礙因素。
[Abstract]:The commercial bank is the main body of our financial industry, and the security of the financial industry is the condition for the steady operation of our economy, which plays a decisive role in the stability of our economy and the security of the financial industry. In recent years, China's commercial banks have developed rapidly, especially the rapid expansion of small and medium-sized city commercial banks, neglecting the development of risk control and corporate governance, resulting in frequent occurrence of important financial cases, thus affecting the stable development of the national economy. At present, the internal control system of city commercial banks is not perfect enough, its rules and regulations have not been implemented, at the same time, there have been repeated violations, violations of discipline, or even illegal problems. Based on the need of the development situation of the city commercial bank itself, the key to the development of the city commercial bank is to perfect its internal control system. Fewer employees, weak strength characteristics. This paper takes Y commercial bank as the research object, according to the five elements of internal control proposed by COSO Committee, namely, the control environment of internal control, risk identification and evaluation, control activities, information and communication, and supervision of internal control. According to the current situation of the reform, the problems existing in the internal control system are analyzed and evaluated, and the re-construction of the internal control system is put forward to establish and perfect the internal control organization, to make clear the distribution of power and responsibility, and to strengthen the consciousness of deepening the internal control. Some suggestions such as establishing risk identification and evaluation system, standardizing internal control activities, strengthening the construction of internal information and communication platform, perfecting internal control evaluation system, and establishing long-term incentive and restraint mechanism are proposed. Finally, the paper shows the expected effect of implementing the internal control reconfiguration of Y commercial bank and puts forward some obstacles for Y commercial bank because it is difficult to establish the internal control culture and the management and business development in the industry are difficult to coordinate.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

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