【摘要】：風(fēng)險管理是內(nèi)部控制的重要組成部分，也是制度執(zhí)行力長效機制建設(shè)的重要內(nèi)容。當(dāng)前基層央行內(nèi)控風(fēng)險管理存在信息化基礎(chǔ)較弱、數(shù)據(jù)處理方式落后、組織形式局限等不足，內(nèi)部控制和風(fēng)險管理呈現(xiàn)松散狀態(tài)，，內(nèi)控風(fēng)險管理的作用未得到有效發(fā)揮。將信息技術(shù)與內(nèi)控風(fēng)險管理相結(jié)合，實現(xiàn)內(nèi)控風(fēng)險管理信息化，不僅能改善內(nèi)控風(fēng)險管理環(huán)境基礎(chǔ)、豐富內(nèi)控風(fēng)險管理手段、提高內(nèi)控風(fēng)險管理質(zhì)量，而且能及時有效識別影響業(yè)務(wù)和管理活動的風(fēng)險因素，有針對性地調(diào)整風(fēng)險管理策略，做到“早發(fā)現(xiàn)、早預(yù)警、早控制”。因此，加強基層央行內(nèi)控風(fēng)險信息化建設(shè)具有重要的現(xiàn)實意義。 本文按照“理論分析—現(xiàn)狀剖析—體系構(gòu)建—應(yīng)對策略”的研究范式，在梳理內(nèi)控風(fēng)險、風(fēng)險管理與內(nèi)部審計內(nèi)在關(guān)系的基礎(chǔ)上，識別基層央行內(nèi)控風(fēng)險類型及其生成原因，分析基層央行內(nèi)控風(fēng)險管理面臨的困境，明確并詳細(xì)論述了內(nèi)控風(fēng)險管理信息化建設(shè)的總體思路、具體流程、基本框架和關(guān)鍵環(huán)節(jié)，指出了內(nèi)控風(fēng)險管理信息化建設(shè)的重點與難點，并提出了相關(guān)對策建議。本文的研究結(jié)論主要為：（1）基層央行面臨的內(nèi)控風(fēng)險主要是操作風(fēng)險、法律風(fēng)險和聲譽風(fēng)險，認(rèn)識不足、內(nèi)控制度執(zhí)行不力、內(nèi)控機制不健全、監(jiān)督檢查力度不夠、責(zé)任追究不嚴(yán)是內(nèi)控風(fēng)險生成的主要原因。（2）設(shè)計了包括數(shù)據(jù)采集與存儲、風(fēng)險識別與篩查、風(fēng)險評估與計量、風(fēng)險監(jiān)控與綜合管理的基層央行內(nèi)控風(fēng)險管理信息化流程。（3）構(gòu)建了包括基礎(chǔ)數(shù)據(jù)層、核心數(shù)據(jù)層、數(shù)據(jù)引擎層和用戶應(yīng)用層四個層次的基層央行內(nèi)控風(fēng)險管理信息系統(tǒng)的基本框架。（4）指出基層央行內(nèi)控風(fēng)險管理信息化建設(shè)的重點（有效數(shù)據(jù)采集和科學(xué)風(fēng)險評估）與難點（調(diào)整組織形式和系統(tǒng)整合與流程再造），從營造良好的內(nèi)控環(huán)境、健全內(nèi)控風(fēng)險管理機制、強化信息化建設(shè)、抓好人才隊伍建設(shè)四個方面提出推進(jìn)和完善基層央行內(nèi)控風(fēng)險管理信息化建設(shè)的對策建議。
[Abstract]:Risk management is not only an important part of internal control, but also an important content of long-term mechanism construction of system execution. At present, the internal control risk management of grass-roots central bank has some shortcomings, such as weak information foundation, backward data processing method, limited organization form, loose state of internal control and risk management, and the role of internal control risk management has not been effectively brought into play. The combination of information technology and internal control risk management can not only improve the environmental foundation of internal control risk management, enrich the means of internal control risk management, but also improve the quality of internal control risk management. Moreover, it can identify the risk factors that affect the business and management activities in time and effectively, adjust the risk management strategy pertinently, and achieve "early detection, early warning and early control". Therefore, it is of great practical significance to strengthen the information construction of internal control of the central bank at the grass-roots level. According to the research paradigm of "theoretical analysis, current situation analysis, system construction and coping strategy", this paper, on the basis of combing the internal control risk, risk management and internal audit, identifies the types of internal control risk and the reasons for the formation of internal control risk in grass-roots central banks. This paper analyzes the plight of the internal control risk management of grass-roots central banks, clarifies and discusses in detail the general idea, concrete process, basic framework and key links of the information construction of internal control risk management. This paper points out the key points and difficulties of the information construction of internal control risk management, and puts forward some relevant countermeasures and suggestions. The main conclusions of this paper are as follows: (1) the internal control risks faced by grass-roots central banks are mainly operational risks, legal risks and reputational risks, lack of understanding, weak implementation of internal control systems, imperfect internal control mechanisms, insufficient supervision and inspection. The main reason of risk generation is not strict accountability. (2) including data acquisition and storage, risk identification and screening, risk assessment and measurement, Risk monitoring and integrated management of the grass-roots central bank internal control risk management information process. (3) constructed including the basic data layer, core data layer, The basic framework of internal control risk management information system of grassroots central bank in four layers of data engine layer and user application layer. (4) pointing out the key points (effective data collection and scientific style) of the informatization construction of internal control risk management of grass-roots central bank. Risk assessment) and difficulties (adjustment of organizational form and system integration and process reengineering), The countermeasures and suggestions for promoting and perfecting the informatization construction of internal control risk management of grass-roots central banks are put forward from four aspects: creating a good internal control environment, perfecting the internal control risk management mechanism, strengthening the information construction, and doing a good job in the construction of qualified personnel.
【學(xué)位授予單位】：云南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.31

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 蘇陽;李浩銘;;關(guān)于人民銀行內(nèi)部控制建設(shè)的思考[J];廣西金融研究;2006年02期

2 中國人民銀行廣州分行課題組;牛曉閩;;人民銀行分支機構(gòu)內(nèi)控風(fēng)險點及防范對策研究[J];南方金融;2012年07期

3 石繼文;;基層央行內(nèi)部控制風(fēng)險的成因及對策[J];金融經(jīng)濟;2009年04期

4 孫曉;馬鵬飛;;人民銀行信息技術(shù)應(yīng)用的風(fēng)險管理研究——基于審計視角的分析[J];金融會計;2011年12期

5 季淳;;人民銀行內(nèi)部控制體系建設(shè)：背景、問題與對策[J];華北金融;2006年11期

6 中國人民銀行成都分行辦公室課題組;別凌;;我國中央銀行內(nèi)部控制評價研究[J];金融研究;2008年07期

7 裴曉鳳;;基層央行內(nèi)部控制淺析與優(yōu)化對策[J];金融經(jīng)濟;2010年06期

8 朱升;;基層央行內(nèi)控風(fēng)險的表現(xiàn)形式及防范對策[J];吉林金融研究;2008年10期

9 伍希嬋;;基于風(fēng)險管理視角的基層人民銀行內(nèi)部審計質(zhì)量控制研究[J];金融經(jīng)濟;2013年22期

10 張翠霞;;基于安徽省的基層央行信息化建設(shè)探討[J];金融科技時代;2013年12期

本文編號：2406717