發(fā)布時間：2018-03-30 04:34

  本文選題：商業(yè)銀行　切入點：COSO框架　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)的發(fā)展,商業(yè)銀行作為金融體系中最強(qiáng)有力的支柱在現(xiàn)代經(jīng)濟(jì)活動中發(fā)揮了越來越大的作用,擔(dān)當(dāng)著支撐國民經(jīng)濟(jì)發(fā)展中的重要角色。但同時銀行由于以經(jīng)營貨幣為主要業(yè)務(wù),使得其承擔(dān)著比普通行業(yè)更大的風(fēng)險。商業(yè)銀行一旦發(fā)生危機(jī),不僅會影響到自身的發(fā)展,還會對一國的經(jīng)濟(jì)狀況產(chǎn)生沖擊。隨著我國經(jīng)濟(jì)的飛速發(fā)展和全球一體化進(jìn)程的不斷深入,商業(yè)銀行迎接挑戰(zhàn)的同時其內(nèi)部控制的缺陷也慢慢顯露出來,因此構(gòu)建規(guī)范的商業(yè)銀行內(nèi)控體系現(xiàn)已成為急需解決的問題。論文選取Z商業(yè)銀行內(nèi)部控制中存在的問題進(jìn)行研究、提出建議,這對其提高經(jīng)營效率、抵御市場風(fēng)險,在銀行業(yè)的競爭中取勝有重要意義。論文在對國內(nèi)外商業(yè)銀行內(nèi)部控制問題總結(jié)的基礎(chǔ)上,介紹了商業(yè)銀行內(nèi)部控制的相關(guān)理論,通過分析Z商業(yè)銀行目前內(nèi)部控制的情況,從內(nèi)部控制的基本要素內(nèi)部環(huán)境、風(fēng)險評估、控制活動、信息與溝通、內(nèi)部監(jiān)督五個方面,對Z商業(yè)銀行內(nèi)部控制存在的具體問題及原因進(jìn)行分析,發(fā)現(xiàn)內(nèi)部環(huán)境方面人力資源管理存在問題、風(fēng)險評估方面出現(xiàn)信貸資產(chǎn)質(zhì)量下滑、控制活動中對案件風(fēng)險防范不夠、信息方面溝通不暢、內(nèi)部監(jiān)控中監(jiān)督不到位。通過借鑒商業(yè)銀行內(nèi)部控制相關(guān)理論和制度,對Z商業(yè)銀行內(nèi)部控制體系提出完善人力資源管理制度、嚴(yán)格規(guī)范貸款風(fēng)險防范制度、建立完善的案件風(fēng)險防范體系、完善信息溝通體系、完善內(nèi)部審計檢查機(jī)制的建議以改善其缺陷的措施。通過對Z商業(yè)銀行進(jìn)行案例分析,以期以Z商業(yè)銀行這個點輻射整個商業(yè)銀行的內(nèi)部控制研究,進(jìn)而提高商業(yè)銀行的競爭力,促進(jìn)商業(yè)銀行市場穩(wěn)健發(fā)展。
[Abstract]:With the development of China's economy, commercial banks, as the most powerful pillar of the financial system, have played a more and more important role in modern economic activities. It plays an important role in supporting the development of the national economy. But at the same time, because the banks take the money as the main business, they take on more risks than the ordinary industries. Once the crisis occurs, the commercial banks will not only affect their own development. It will also have an impact on the economic situation of a country. With the rapid development of China's economy and the continuous deepening of the process of global integration, the defects in the internal control of commercial banks, while meeting the challenges, have gradually emerged. Therefore, it has become an urgent problem to construct a standardized internal control system of commercial banks. This paper selects the problems existing in the internal control of Z commercial banks to study, and puts forward some suggestions, which can improve the management efficiency and resist the market risks. It is important to win the competition in the banking industry. On the basis of summarizing the internal control problems of the domestic and foreign commercial banks, this paper introduces the relevant theories of the internal control of the commercial banks, and analyzes the current situation of the internal control of the Z commercial banks. From five aspects of internal environment, risk assessment, control activities, information and communication, and internal supervision of internal control, this paper analyzes the specific problems and causes of internal control in Z commercial bank. Found that the internal environment of human resources management problems, risk assessment of credit assets quality decline, control activities in case risk prevention is not enough, information communication is not smooth, Internal supervision is not in place. By referring to the relevant theories and systems of internal control in commercial banks, this paper puts forward a perfect human resource management system for Z commercial bank, and strictly standardizes the loan risk prevention system. Establish a perfect case risk prevention system, perfect the information communication system, perfect the suggestion of the internal audit inspection mechanism to improve the measure of its defect. The purpose of this paper is to radiate the research on the internal control of the whole commercial bank with the point of Z commercial bank, so as to improve the competitiveness of the commercial bank and promote the steady development of the commercial bank market.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

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