【摘要】：隨著世界經(jīng)濟(jì)逐步走向一體化，各國(guó)金融機(jī)構(gòu)得到了迅猛的發(fā)展，伴隨著商業(yè)銀行規(guī)模的擴(kuò)大和新的金融業(yè)務(wù)、產(chǎn)品的不斷推陳出新，隱藏的金融風(fēng)險(xiǎn)也日益加深。金融風(fēng)險(xiǎn)種類繁多，原因復(fù)雜，但是造成的損害巨大。世界范圍內(nèi)因金融風(fēng)險(xiǎn)而不斷倒閉的銀行一次又一次的給銀行業(yè)敲響了防范金融風(fēng)險(xiǎn)的警鐘，同時(shí)也催促著各國(guó)學(xué)者對(duì)金融風(fēng)險(xiǎn)進(jìn)行深入的研究和探討。自從COSO報(bào)告首次提出內(nèi)部控制的概念，各國(guó)商業(yè)銀行紛紛建立各自的商業(yè)銀行內(nèi)部控制體系和制度，以期能從內(nèi)部控制中防范金融風(fēng)險(xiǎn)。商業(yè)銀行內(nèi)部控制對(duì)金融風(fēng)險(xiǎn)產(chǎn)生怎樣的影響，究竟內(nèi)部控制哪些方面影響金融風(fēng)險(xiǎn)，成為擺在我們面前的重要課題。 本文在對(duì)國(guó)內(nèi)外相關(guān)理論研究進(jìn)行整理和歸納的基礎(chǔ)上，首先闡述了商業(yè)銀行內(nèi)部控制的內(nèi)涵和五大要素，，隨后參照相關(guān)標(biāo)準(zhǔn)構(gòu)建了一套商業(yè)銀行內(nèi)部控制質(zhì)量評(píng)價(jià)模型，以期對(duì)商業(yè)銀行內(nèi)部控制做出綜合評(píng)價(jià)。其次介紹了商業(yè)銀行金融風(fēng)險(xiǎn)的概念和表現(xiàn)，并從理論上討論了內(nèi)部控制質(zhì)量對(duì)金融風(fēng)險(xiǎn)主要表現(xiàn)的影響，并借鑒銀監(jiān)會(huì)的相關(guān)規(guī)定選取了一套指標(biāo)體系，構(gòu)建了商業(yè)銀行金融風(fēng)險(xiǎn)評(píng)價(jià)體系。再次選取了我國(guó)2012年上市的16家商業(yè)銀行作為樣本對(duì)商業(yè)銀行內(nèi)部控制與金融風(fēng)險(xiǎn)之間的關(guān)系進(jìn)行實(shí)證分析，并對(duì)實(shí)證分析結(jié)果進(jìn)行了分析。最后針對(duì)研究分析結(jié)果，提出完善商業(yè)銀行內(nèi)部控制制度和體系的對(duì)策建議。 本文深入研究我國(guó)商業(yè)銀行內(nèi)部控制與金融風(fēng)險(xiǎn)的相關(guān)性，為商業(yè)銀行內(nèi)部控制及金融風(fēng)險(xiǎn)提供理論支持，有利于我國(guó)商業(yè)銀行在激烈的全球化競(jìng)爭(zhēng)中提升金融風(fēng)險(xiǎn)管理能力。
[Abstract]:With the gradual integration of the world economy, financial institutions in various countries have developed rapidly. Along with the expansion of the scale of commercial banks and new financial services, products are constantly updated and hidden financial risks are increasingly deepened. The banking industry has been warned again and again to guard against financial risks by the banking industry, and at the same time urged scholars from all over the world to conduct in-depth research and Discussion on financial risks. In order to guard against financial risks from internal control, how does the internal control of commercial banks affect financial risks and what aspects of internal control affect financial risks have become an important issue before us.
On the basis of sorting out and summarizing the related theories at home and abroad, this paper firstly expounds the connotation and five key elements of commercial banks'internal control, and then constructs a set of commercial banks' internal control quality evaluation model with reference to relevant standards in order to make a comprehensive evaluation of commercial banks'internal control. Secondly, it introduces commercial banks' internal control. The concept and manifestation of financial risk are discussed theoretically, and the influence of internal control quality on the main performance of financial risk is discussed. A set of index system is selected by referring to the relevant regulations of the CBRC, and the financial risk evaluation system of commercial banks is constructed. Thirdly, 16 commercial banks listed in 2012 are selected as samples for commercial banks. This paper makes an empirical analysis of the relationship between internal control and financial risk, and analyzes the results of the empirical analysis. Finally, according to the results of the analysis, it puts forward countermeasures and suggestions to improve the internal control system and system of commercial banks.
This paper makes an in-depth study of the correlation between the internal control and financial risk of commercial banks in China, and provides theoretical support for the internal control and financial risk of commercial banks, which is conducive to improving the financial risk management ability of commercial banks in the fierce global competition.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F832.33

【引證文獻(xiàn)】

相關(guān)期刊論文 前3條

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相關(guān)碩士學(xué)位論文 前3條

1 劉飛;我國(guó)商業(yè)銀行內(nèi)部控制研究[D];山東財(cái)經(jīng)大學(xué);2016年

2 袁露丹;金融資源效率與經(jīng)濟(jì)系統(tǒng)風(fēng)險(xiǎn)適配性的統(tǒng)計(jì)測(cè)度[D];湖南大學(xué);2016年

3 吳曉艷;H縣農(nóng)村商業(yè)銀行內(nèi)部控制問題研究[D];湖南農(nóng)業(yè)大學(xué);2015年

本文編號(hào)：2175717