【摘要】：競(jìng)爭(zhēng)力是上市商業(yè)銀行最重要的生存與發(fā)展武器,而提高上市商業(yè)銀行競(jìng)爭(zhēng)力,就必須要從內(nèi)部控制五要素入手。對(duì)我國(guó)上市商業(yè)銀行而言,通過(guò)資源投入均等化來(lái)提高這五個(gè)要素的水平,達(dá)不到最理想的投入產(chǎn)出比,甚至?xí)霈F(xiàn)資源浪費(fèi)的情況。只有比較出這五個(gè)要素對(duì)上市商業(yè)銀行競(jìng)爭(zhēng)力影響水平的高低,提高起主要影響作用要素的資源投入比例,才能更高效率地提升我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力。因此,深入研究?jī)?nèi)部控制五要素與我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力的相關(guān)性,比較內(nèi)部控制五要素對(duì)我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力影響水平的高低,對(duì)幫助我國(guó)上市商業(yè)銀行找出一條快速、高效提升競(jìng)爭(zhēng)力的途徑具有重要意義。本文對(duì)二者相關(guān)性的研究主要做了如下工作:首先,對(duì)內(nèi)部控制五要素與我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力的相關(guān)性進(jìn)行了理論分析,并根據(jù)得出的結(jié)論提出了兩個(gè)假設(shè)。接著構(gòu)建了我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力評(píng)價(jià)指標(biāo)體系和內(nèi)部控制五要素評(píng)價(jià)指標(biāo)體系。隨后設(shè)計(jì)出我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力因子分析模型和內(nèi)部控制五要素與我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力相關(guān)性模型。然后運(yùn)用因子分析法對(duì)2013-2015年我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力進(jìn)行了計(jì)算。最后,為了比較出內(nèi)控五要素對(duì)競(jìng)爭(zhēng)力影響的大小,運(yùn)用描述性分析法、相關(guān)性分析法和多元線性回歸分析法對(duì)計(jì)算出的競(jìng)爭(zhēng)力得分和采集到的內(nèi)部控制五要素評(píng)價(jià)指標(biāo)數(shù)據(jù)進(jìn)行了分析,并根據(jù)分析結(jié)果得出了結(jié)論。再根據(jù)得出的結(jié)論提出了相關(guān)的對(duì)策與建議。本文在研究過(guò)程中,相繼得到了如下信息或結(jié)論:理論分析得出,內(nèi)控五要素對(duì)我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力都會(huì)產(chǎn)生正向影響,其中控制活動(dòng)的影響最大,控制環(huán)境的影響最小。描述性分析得出,2013-2015年我國(guó)各大上市商業(yè)銀行競(jìng)爭(zhēng)力水平總體上較為均衡,但是整體內(nèi)部控制水平差別較大。內(nèi)控五要素中,控制環(huán)境之間的差距最大,其他幾個(gè)要素的差距較小。相關(guān)性分析得出,2013-2015年整體內(nèi)部控制水平和內(nèi)控五要素水平與我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力顯著正相關(guān)。最后根據(jù)回歸分析的結(jié)果得出了最終結(jié)論:(1)整體內(nèi)部控制水平與我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力的正相關(guān)性很顯著。(2)控制活動(dòng)水平與我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力的正相關(guān)性最顯著,風(fēng)險(xiǎn)評(píng)估、信息與溝通、監(jiān)督水平與我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力的正相關(guān)性分別位列第二、第三、第四,但彼此間的差距不大,控制環(huán)境水平與我國(guó)上市商業(yè)銀行競(jìng)爭(zhēng)力的正相關(guān)性最弱。為了有效提高我國(guó)上市商業(yè)銀行的競(jìng)爭(zhēng)力,本文結(jié)尾提出了相關(guān)對(duì)策與建議:(1)將內(nèi)部控制建設(shè)的重點(diǎn)放到控制活動(dòng)建設(shè)上來(lái)。(2)適當(dāng)提高其他四個(gè)要素的運(yùn)行水平。
[Abstract]:Competitiveness is the most important weapon for survival and development of listed commercial banks. To improve the competitiveness of listed commercial banks, we must start with the five elements of internal control. For the listed commercial banks in our country, the level of these five elements can not reach the most ideal input-output ratio by equalization of resource input, and even the situation of waste of resources will occur. Only by comparing the influence level of these five factors on the competitiveness of listed commercial banks and increasing the proportion of resource input which play a major role in influencing the competitiveness of listed commercial banks can we improve the competitiveness of listed commercial banks in China more efficiently. Therefore, the relationship between the five elements of internal control and the competitiveness of listed commercial banks in China is deeply studied, and the level of influence of the five elements of internal control on the competitiveness of listed commercial banks in China is compared. It is of great significance to help China's listed commercial banks find a fast and efficient way to enhance their competitiveness. The main work of this paper is as follows: firstly, the correlation between the five elements of internal control and the competitiveness of listed commercial banks in China is analyzed theoretically, and two hypotheses are put forward according to the conclusions. Then it constructs the evaluation index system of the competitiveness of listed commercial banks in China and the evaluation index system of five elements of internal control. Then it designs the competitive factor analysis model of listed commercial banks in China and the correlation model between the five elements of internal control and the competitiveness of listed commercial banks in China. Then, factor analysis is used to calculate the competitiveness of Chinese listed commercial banks in 2013-2015. Finally, in order to compare the impact of the five elements of internal control on competitiveness, the descriptive analysis method is used. Correlation analysis method and multivariate linear regression analysis method are used to analyze the calculated competitiveness score and the collected data of the evaluation index of five elements of internal control, and the conclusion is drawn according to the analysis results. According to the conclusion, the author puts forward the relevant countermeasures and suggestions. In this paper, the following information or conclusions have been obtained in succession: theoretical analysis shows that the five elements of internal control have a positive impact on the competitiveness of listed commercial banks in China, among which the influence of control activities is the largest and the influence of control environment is the least. The descriptive analysis shows that the competitiveness level of the major listed commercial banks in China from 2013 to 2015 is relatively balanced, but the overall internal control level is quite different. Among the five elements of internal control, the difference between the control environment and the other several elements is the largest. Correlation analysis shows that the overall level of internal control and the level of five elements of internal control in 2013-2015 are significantly positively correlated with the competitiveness of listed commercial banks in China. Finally, according to the results of regression analysis, the final conclusions are as follows: (1) the positive correlation between the overall internal control level and the competitiveness of listed commercial banks in China is very significant; (2) the positive correlation between the level of control activities and the competitiveness of listed commercial banks in China is the most significant. The positive correlation among risk assessment, information and communication, supervision level and the competitiveness of listed commercial banks in China is ranked second, third and fourth, respectively, but the gap between them is not large. The positive correlation between the control of environmental level and the competitiveness of listed commercial banks in China is the weakest. In order to effectively improve the competitiveness of listed commercial banks in China, this paper puts forward some relevant countermeasures and suggestions at the end of this paper: (1) to focus on the construction of internal control activities; (2) to improve the operation level of the other four elements.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33

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本文編號(hào)：2267302