發(fā)布時間：2017-12-30 17:42

  本文關(guān)鍵詞：農(nóng)行J支行內(nèi)部控制評價研究　出處：《沈陽工業(yè)大學》2017年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 商業(yè)銀行 內(nèi)部控制 內(nèi)部控制評價

【摘要】：商業(yè)銀行是我國金融體系發(fā)展的方向標,其能否穩(wěn)健運行影響著我國國民經(jīng)濟的健康發(fā)展。當前形勢下,國內(nèi)商業(yè)銀行的內(nèi)部控制水平發(fā)展態(tài)勢良好,商業(yè)銀行在發(fā)展其內(nèi)部控制的時候,也需要關(guān)注其內(nèi)部控制評價的狀況。根據(jù)具體的監(jiān)督結(jié)果和內(nèi)部控制體系中存在的漏洞,商業(yè)銀行內(nèi)部控制能夠得到完善,從而推動整個商業(yè)銀行穩(wěn)步發(fā)展。由此可見,內(nèi)部控制評價對商業(yè)銀行而言具有不可替代的作用,對其展開積極的研究是很有必要的。本文在考慮到國內(nèi)商業(yè)銀行內(nèi)部控制現(xiàn)狀的背景后,選取一家有代表性的國有大型銀行中國農(nóng)業(yè)銀行的轄屬J支行,通過參考相關(guān)的規(guī)范文件、閱讀大量的國內(nèi)外相關(guān)文獻研究內(nèi)容,結(jié)合實習、訪談等方法獲得農(nóng)行J支行內(nèi)部控制評價的一手資料,據(jù)此找出J支行內(nèi)部控制評價的漏洞和缺陷。然后根據(jù)現(xiàn)階段存在的問題,結(jié)合層次分析法,為J支行的內(nèi)部控制評價構(gòu)建較為全面、系統(tǒng)細致、適宜操作的評價指標體系。具體安排一級指標是內(nèi)部環(huán)境、風險評估、控制活動、信息與溝通、內(nèi)部監(jiān)督這五個方面,再根據(jù)目前農(nóng)行J支行內(nèi)部控制具體現(xiàn)狀細化成二十個二級指標、六十九個三級指標,對該行內(nèi)部控制評價情況進行深入剖析,并利用調(diào)查問卷的形式得出每一項具體指標在J支行目前的實施狀況,最后根據(jù)模糊綜合評價法計算得出農(nóng)行J支行的內(nèi)部控制評價的結(jié)果,分析評價結(jié)果并結(jié)合J支行內(nèi)部控制評價所存在的問題,對J支行內(nèi)部控制評價的標準、方式、流程、內(nèi)容等提出實際的優(yōu)化建議,為J支行內(nèi)部控制評價的優(yōu)化實施提供參考。最后總結(jié)歸納得出本文結(jié)論,指出其不足之處和對其進行展望,目的在于完善我國商業(yè)銀行的內(nèi)部整體效益,給銀行內(nèi)部控制評價體系中的缺陷提出一些建議,提升我國商業(yè)銀行的監(jiān)管能力和經(jīng)營水平。同時,本文也存在一些局限性,一些地方還需要有更細致更完善的深入研究。
[Abstract]:Commercial banks are the direction of the development of our financial system, its stable operation affects the healthy development of our national economy. Under the current situation, the level of internal control of domestic commercial banks is developing well. Commercial banks in the development of its internal control, but also need to pay attention to its internal control evaluation situation. According to the specific results of supervision and loopholes in the internal control system, commercial bank internal control can be improved. Thus promoting the steady development of the whole commercial bank. Thus, it can be seen that the evaluation of internal control plays an irreplaceable role for commercial banks. It is necessary to carry out active research on it. After considering the background of the internal control situation of domestic commercial banks, this paper selects a representative state-owned large bank, Agricultural Bank of China jurisdiction J branch. By referring to the relevant standard documents, reading a large number of domestic and foreign related literature research content, combined with practice, interviews and other methods to obtain agricultural bank J branch of internal control evaluation of first-hand data. Then according to the existing problems in the present stage, combined with the Analytic hierarchy process, the evaluation of internal control of J sub-branch is more comprehensive, systematic and meticulous. Appropriate operational evaluation index system. The specific arrangement of the first level of indicators is the internal environment, risk assessment, control activities, information and communication, internal oversight of these five aspects. Then according to the current agricultural bank J sub-bank internal control specific status refined into 20 secondary indicators, 69 third-level indicators, in-depth analysis of the evaluation of the internal control of the bank. And using the form of questionnaire to obtain each specific indicators in the implementation of the current status of J sub-bank, finally according to the fuzzy comprehensive evaluation method to calculate the agricultural bank J branch of the internal control evaluation results. Based on the analysis of the evaluation results and the problems existing in the evaluation of the internal control of the J branch, this paper puts forward practical optimization suggestions on the evaluation standards, methods, processes and contents of the internal control of the J branch. Finally, the conclusion of this paper is summarized, pointed out its shortcomings and prospects, in order to improve the overall internal benefits of commercial banks in China. Some suggestions are put forward to improve the supervision ability and management level of commercial banks in China. At the same time, there are some limitations in this paper. Some places still need more detailed and perfect research.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.33;F830.42

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本文編號：1355747