本文選題：商業(yè)銀行　切入點(diǎn)：內(nèi)部控制　出處：《西安理工大學(xué)》2017年碩士論文

【摘要】：隨著世界經(jīng)濟(jì)一體化的高速發(fā)展,金融業(yè)高收入的特征不斷吸引著大量的人力和物力投入其中,其地位越來(lái)越不容忽視。然而,該行業(yè)在發(fā)展的過(guò)程中各種風(fēng)險(xiǎn)問(wèn)題也越來(lái)越突出,商業(yè)銀行作為金融領(lǐng)域重要的組成部分,其經(jīng)營(yíng)風(fēng)險(xiǎn)問(wèn)題越來(lái)越受到重視。我國(guó)關(guān)于銀行業(yè)的內(nèi)控問(wèn)題的實(shí)質(zhì)性研究于西方國(guó)家相比起步較晚,中國(guó)建設(shè)銀行作為我國(guó)五大國(guó)有商業(yè)銀行之一,在內(nèi)控建設(shè)方面和國(guó)外先進(jìn)銀行相比還有不小的差距,因此為了幫助建行彌補(bǔ)內(nèi)控方面的不足,對(duì)其現(xiàn)有的內(nèi)控制度進(jìn)行科學(xué)合理的評(píng)價(jià),找出其存在的問(wèn)題,對(duì)其內(nèi)控現(xiàn)狀提出一些優(yōu)化建議是十分必要的。本文以建設(shè)銀行H分行做為研究對(duì)象,H分行屬于一個(gè)較為特殊的一級(jí)分行,其所在的H省是一個(gè)西北偏遠(yuǎn)省份,地廣人稀,以自治州、自治縣為主,H分行的內(nèi)控水平相較于其他地區(qū)銀行而言也較落后。筆者在撰寫(xiě)本篇論文之前,首先對(duì)H分行分別進(jìn)行了網(wǎng)絡(luò)和實(shí)地調(diào)研,對(duì)H分行有了一個(gè)初步的了解;其次對(duì)其進(jìn)行問(wèn)卷調(diào)查,通過(guò)與問(wèn)卷調(diào)查對(duì)象的直接訪談和問(wèn)卷的回收對(duì)H分行的內(nèi)控現(xiàn)狀有了更深層次的了解;再次運(yùn)用科學(xué)的分析方法對(duì)問(wèn)卷結(jié)果進(jìn)行分析、匯總,得出H分行內(nèi)控評(píng)價(jià)的總體水平和不足之處;最后根據(jù)評(píng)價(jià)結(jié)果提出對(duì)H分行內(nèi)控問(wèn)題的優(yōu)化建議。本文是分為六個(gè)章節(jié)展開(kāi)論述的。第一章是本文的緒論,主要介紹了本文的研究背景和意義,國(guó)內(nèi)外相關(guān)文獻(xiàn)綜述,本文的主要內(nèi)容,基本框架和研究方法:第二章是理論基礎(chǔ),從內(nèi)控概念的界定,到具體內(nèi)容的介紹都進(jìn)行了詳細(xì)的闡述;第三章至第五章是本文的核心部分,其中第三章對(duì)建設(shè)銀行H分行內(nèi)控問(wèn)題進(jìn)行了詳細(xì)的評(píng)價(jià),本章結(jié)合《企業(yè)內(nèi)部控制評(píng)價(jià)指引》,通過(guò)對(duì)多種評(píng)價(jià)方法的對(duì)比分析,結(jié)合H分行具體情況選擇了層次分析法和模糊綜合評(píng)價(jià)法,利用該方法構(gòu)建出一套具有適用性的H分行內(nèi)部控制評(píng)價(jià)指標(biāo)體系,將評(píng)價(jià)指標(biāo)進(jìn)行量化處理,使最終的評(píng)價(jià)結(jié)果更加直觀準(zhǔn)確的反映建設(shè)銀行H分行的內(nèi)控現(xiàn)狀。第四章在第三章的基礎(chǔ)上針對(duì)H分行內(nèi)控評(píng)價(jià)結(jié)果,對(duì)其內(nèi)控薄弱環(huán)節(jié)找出深層次的原因;第五章根據(jù)前兩章的研究基礎(chǔ),結(jié)合內(nèi)控優(yōu)化原則和目標(biāo),提出一些有利于提高H分行內(nèi)控質(zhì)量的優(yōu)化建議。
[Abstract]:With the rapid development of world economic integration, the characteristics of the financial industry high income continues to attract a lot of manpower and material resources involved, its position is more and more can not be ignored. However, the industry in the development process of risk problem has become increasingly prominent, commercial banks as an important part of the financial sector, the business risk problem more and more attention. Substantial research on internal control problems of banking industry in China in western countries compared to a late start, the Construction Bank of Chinese as China's five major state-owned commercial banks, in terms of internal control and advanced foreign banks there is still not a small gap, so in order to help the bank to make up for lack of internal control, evaluation the scientific and reasonable of the existing internal control system, find out the existing problems, the control of the status quo and put forward some suggestions for optimization is very necessary. This article takes the construction Bank H branch as the research object, H belongs to a special branch of a branch, the H province is a remote northwestern provinces, the Autonomous Prefecture, with much land and few people, Autonomous County, H branch of the internal control level compared to other parts of the banks is relatively backward. The author before writing this thesis first of all, to the H branch were the network and field research, have a preliminary understanding of the H branch; secondly on the questionnaire survey, through the direct recovery of interview and questionnaire and questionnaire investigation of the internal control status of H branch have a more deep understanding; again using the scientific method of the results of the questionnaire analysis, summary, the H branch of the internal control evaluation overall level and deficiencies; according to the evaluation results to propose optimization of H branch of the internal control problems. This paper is divided into six chapters. The first chapter is The introduction of this paper, mainly introduces the research background and significance, review of relevant literature at home and abroad, the main content of this article, the basic framework and research methods. The second chapter is the theoretical basis, from the definition of the concept of internal control, to the specific content of the paper in detail; the third chapter to the fifth chapter is the core part of this paper the third chapter of the H branch of China Construction Bank internal control problems in detail evaluation, combining the Evaluation Guide > < enterprise internal control, through the comparison of various evaluation methods of analysis, selection of AHP and fuzzy comprehensive evaluation method with the H branch of the specific circumstances, using this method to construct a set of evaluation index system the internal control of H branch is applicable, the evaluation index is quantified, the final evaluation results more accurately reflects the current situation of H branch of China Construction Bank internal control. In the fourth chapter third On the basis of chapter H's internal control evaluation results, we find out the deep reasons for its internal control weaknesses. In the fifth chapter, based on the previous two chapters, combined with the optimization principles and objectives of internal control, we propose some suggestions to improve the quality of H branch's internal control.

【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F830.42;F832.33

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