政策性銀行內(nèi)部控制研究
發(fā)布時(shí)間：2018-12-17 01:05
【摘要】：隨著國(guó)內(nèi)外金融市場(chǎng)的不斷發(fā)展,我國(guó)銀行業(yè)之間的競(jìng)爭(zhēng)越來(lái)越激烈,加上銀行業(yè)新的業(yè)務(wù)形式與新的電子信息系統(tǒng)的運(yùn)用,對(duì)銀行內(nèi)部控制系統(tǒng)提出了越來(lái)越高的要求。政策性銀行是我國(guó)銀行業(yè)的重要組成部分,承擔(dān)著政府的部分社會(huì)化職能和特殊行業(yè)資金保障要求,對(duì)其風(fēng)險(xiǎn)的控制就顯得尤為必要。然而,我國(guó)制度改革的滯后性和銀行業(yè)原有管理模型現(xiàn)狀使政策性銀行對(duì)風(fēng)險(xiǎn)的防范處于弱化狀態(tài),這種形勢(shì)下,亟需對(duì)政策性銀行的風(fēng)險(xiǎn)進(jìn)行分析、評(píng)價(jià)及監(jiān)督。本文在分析我國(guó)經(jīng)濟(jì)新常態(tài)的背景下,通過(guò)以中國(guó)農(nóng)業(yè)發(fā)展銀行鷹潭市分行為案例,深入剖析了體制改革過(guò)程中的農(nóng)發(fā)行經(jīng)營(yíng)環(huán)境,從內(nèi)部控制的視角分析了農(nóng)發(fā)行所處的經(jīng)營(yíng)狀況,并就內(nèi)控環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息交流與反饋、監(jiān)督與審計(jì)等具體操作過(guò)程中的問(wèn)題進(jìn)行了闡釋,在此基礎(chǔ)上,提出了具有針對(duì)性和操作性的防范銀行風(fēng)險(xiǎn)的改進(jìn)對(duì)策。作為以服務(wù)國(guó)家政策性任務(wù)為職責(zé)的政策性銀行,農(nóng)發(fā)行的例子較能很好的代表政策性銀行的內(nèi)部控制情況。本文先綜述了銀行內(nèi)部控制的概念以及理論基礎(chǔ),在此基礎(chǔ)上,闡述了政策性銀行M行的內(nèi)部控制風(fēng)險(xiǎn)體系,包括了風(fēng)險(xiǎn)的認(rèn)定,識(shí)別與評(píng)價(jià),信息反饋與監(jiān)督。其中,風(fēng)險(xiǎn)的分析主要分析了銀行的信用風(fēng)險(xiǎn)、操作風(fēng)險(xiǎn)、市場(chǎng)風(fēng)險(xiǎn)和流動(dòng)性風(fēng)險(xiǎn)。風(fēng)險(xiǎn)的識(shí)別與評(píng)價(jià)主要是分析了當(dāng)前政策性銀行風(fēng)險(xiǎn)的計(jì)量方法與手段。信息反饋與監(jiān)督則是以某政策性銀行M行為例,大致的描述了其信息交流系統(tǒng)以及審計(jì)與監(jiān)督情況。接著,進(jìn)行了具體的分析,分析了中國(guó)農(nóng)業(yè)發(fā)展銀行鷹潭市分行的內(nèi)部控制體系,該部分為重點(diǎn)章節(jié)。該章節(jié)參照了內(nèi)部控制的五要素,比較微觀具體的分析了鷹潭市分行的內(nèi)控環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息交流與反饋,審計(jì)與監(jiān)督現(xiàn)狀與存在的問(wèn)題。在此基礎(chǔ)上,深入分析了農(nóng)發(fā)行鷹潭市分行內(nèi)部控制的改進(jìn)對(duì)策,包括與內(nèi)部控制五要素對(duì)應(yīng)的改進(jìn)對(duì)策以及與風(fēng)險(xiǎn)分析對(duì)應(yīng)的應(yīng)對(duì)操作風(fēng)險(xiǎn)與市場(chǎng)風(fēng)險(xiǎn)的改進(jìn)對(duì)策。最后,是該論文研究的結(jié)論與展望。本文的研究結(jié)論是:第一,政策性銀行包括中國(guó)農(nóng)業(yè)發(fā)展銀行,國(guó)家進(jìn)出口銀行和國(guó)家開(kāi)發(fā)銀行三大銀行。國(guó)家開(kāi)發(fā)銀行近年來(lái)成功的實(shí)現(xiàn)了向商業(yè)化運(yùn)作轉(zhuǎn)型。可見(jiàn),政策性銀行的商業(yè)化將成為未來(lái)發(fā)展的必然趨勢(shì)。因而,商業(yè)銀行的內(nèi)部控制制度對(duì)政策性銀行的內(nèi)部控制制度分析有著十分重要的借鑒意義。面對(duì)銀行可持續(xù)發(fā)展和競(jìng)爭(zhēng)全球化的大背景,作為我國(guó)唯一的農(nóng)業(yè)政策性銀行,農(nóng)業(yè)發(fā)展銀行應(yīng)借鑒商業(yè)銀行及其他政策性銀行的內(nèi)部控制制度,建立屬于自己的內(nèi)部控制機(jī)制。內(nèi)部控制制度的建立,將對(duì)該行防范風(fēng)險(xiǎn)、穩(wěn)健經(jīng)營(yíng)和服務(wù)現(xiàn)代化提供十分必要的推動(dòng)。第二、農(nóng)發(fā)行鷹潭市分行屬于營(yíng)業(yè)性分支機(jī)構(gòu),操作風(fēng)險(xiǎn)及信用風(fēng)險(xiǎn)是其經(jīng)營(yíng)過(guò)程當(dāng)中面臨的最大風(fēng)險(xiǎn)。操作風(fēng)險(xiǎn)與信用風(fēng)險(xiǎn)因其特性差異,其管理模式應(yīng)有差異。而內(nèi)部控制的實(shí)質(zhì)就是風(fēng)險(xiǎn)的控制。因此分析銀行風(fēng)險(xiǎn)是內(nèi)部控制研究的一個(gè)重要方面,應(yīng)對(duì)操作風(fēng)險(xiǎn)與信用風(fēng)險(xiǎn)著重分析,并提出應(yīng)對(duì)對(duì)策。第三、內(nèi)部控制制度的實(shí)行需要營(yíng)造一個(gè)良好的內(nèi)控環(huán)境,這其中管理層和一般員工的參與是必不可少的,同時(shí)企業(yè)文化的建立與完善人力資源政策等等都是內(nèi)控環(huán)境的重要內(nèi)涵。內(nèi)部控制環(huán)境的構(gòu)建、作用的發(fā)揮是一項(xiàng)長(zhǎng)期的,動(dòng)態(tài)性的任務(wù)。風(fēng)險(xiǎn)的評(píng)估手段的改進(jìn)對(duì)銀行來(lái)說(shuō)也起著至關(guān)重要的作用,風(fēng)險(xiǎn)評(píng)估的分析可以從風(fēng)險(xiǎn)的識(shí)別、系統(tǒng)風(fēng)險(xiǎn)分析入手,合理確定應(yīng)對(duì)對(duì)策。內(nèi)部控制的控制活動(dòng)也同樣應(yīng)受到重視。內(nèi)部控制活動(dòng)包括風(fēng)險(xiǎn)控制、不相容崗位分離、授權(quán)批準(zhǔn)、會(huì)計(jì)系統(tǒng)、預(yù)算控制等等�？刂苹顒�(dòng)是內(nèi)部控制機(jī)制的重點(diǎn)和精髓。信息交流與反饋,通常代表銀行的信息科技水平,承載著銀行數(shù)據(jù)處理技術(shù)等相關(guān)技術(shù),對(duì)銀行而言也尤為重要。最后,內(nèi)部審計(jì)與監(jiān)督是內(nèi)部控制制度的重要保障。
[Abstract]:With the development of the financial market at home and abroad, the competition between China's banking industry is becoming more and more intense, combined with the new business form of the banking industry and the application of the new electronic information system, the internal control system of the bank has made more and more demands. The policy bank is an important part of China's banking industry, and it is especially necessary to control the risk control of the government's social function and special industry fund guarantee. However, the lagging of China's system reform and the current situation of the existing management model of the banking industry make the prevention of the risk of the policy bank in the weakened state. In this situation, it is urgent to analyze, evaluate and supervise the risk of the policy bank. In this paper, under the background of the analysis of the new normal state of China's economy, through the analysis of the management environment of the agricultural distribution in the process of system reform by taking the case of the Yingtan city of China's agricultural development bank, the operating situation of the agricultural distribution is analyzed from the view of internal control, and the internal control environment is established. The problems in the specific operations such as risk assessment, control activities, information exchange and feedback, supervision and audit are explained. On the basis of this, the measures to improve the risk of the bank are put forward. As a policy bank with the function of serving the policy task of the state, the example of the agricultural issue can represent the internal control of the policy bank. In this paper, the concept and the theoretical basis of the internal control of the bank are reviewed. On this basis, the internal control risk system of the M bank of the policy bank is described, including the identification, identification and evaluation, information feedback and supervision of the risk. The analysis of risk mainly analyzes the bank's credit risk, operation risk, market risk and liquidity risk. The risk identification and evaluation are mainly the measurement methods and means of the current policy bank risk. The information feedback and supervision is based on the M behavior of a policy bank, and the information exchange system and the audit and supervision are generally described. Then, the specific analysis is carried out, and the internal control system of Yingtan City Branch of China Agricultural Development Bank is analyzed, which is the key section. This section refers to five elements of internal control, and compares the internal control environment, risk assessment, control activities, information exchange and feedback, audit and supervision status and existing problems of Yingtan City Branch. On the basis of this, the improvement measures of the internal control of the Branch of Yingtan City, including the improvement measures corresponding to the five factors of internal control, and the corresponding measures to deal with the risk of operation and market risk corresponding to the risk analysis, are analyzed. Finally, it is the conclusion and prospect of the paper. The research conclusion is as follows: First, the policy bank includes the China Agricultural Development Bank, the Export-Import Bank of the State and the Bank of China. The State Council of the People's Republic of China has successfully transformed the commercial operation in recent years. It can be seen that the commercialization of policy banks will be the inevitable trend of future development. Therefore, the internal control system of the commercial bank has a very important reference for the analysis of the internal control system of the policy bank. In the face of the big background of the sustainable development of the bank and the globalization of the competition, as the only agricultural policy bank in our country, the agricultural development bank should draw on the internal control system of the commercial bank and other policy banks, and establish its own internal control mechanism. The establishment of the internal control system will provide a necessary impetus to the bank's risk prevention, robust operation and service modernization. Second, the operation risk and the credit risk are the biggest risks in the operation process of the Yingtan branch of the agricultural issue. The operating risk and credit risk due to its characteristics are different, and the management mode should be different. The essence of internal control is the control of risk. Therefore, the analysis of bank risk is an important aspect of internal control research, which should be focused on the operation risk and credit risk, and put forward the countermeasures. Third, the implementation of internal control system needs to create a good internal control environment, in which the participation of management and general staff is essential, and the establishment of enterprise culture and the perfect human resource policy are the important content of the internal control environment. The construction of the internal control environment is a long-term and dynamic task. The improvement of the risk assessment method plays a very important role in the bank, and the analysis of the risk assessment can start with the risk identification and the system risk analysis to reasonably determine the response. The control activities of internal control should also be taken into account. Internal control activities include risk control, incompatible post separation, authorization approval, accounting system, budget control, and so on. The control activity is the focus and essence of the internal control mechanism. Information exchange and feedback, usually on behalf of the bank's information technology level, bearing bank data processing technology and other related technologies, is also very important to the bank. Finally, the internal audit and supervision are the important guarantee of the internal control system.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F830.42;F832.31
本文編號(hào)：2383367
[Abstract]:With the development of the financial market at home and abroad, the competition between China's banking industry is becoming more and more intense, combined with the new business form of the banking industry and the application of the new electronic information system, the internal control system of the bank has made more and more demands. The policy bank is an important part of China's banking industry, and it is especially necessary to control the risk control of the government's social function and special industry fund guarantee. However, the lagging of China's system reform and the current situation of the existing management model of the banking industry make the prevention of the risk of the policy bank in the weakened state. In this situation, it is urgent to analyze, evaluate and supervise the risk of the policy bank. In this paper, under the background of the analysis of the new normal state of China's economy, through the analysis of the management environment of the agricultural distribution in the process of system reform by taking the case of the Yingtan city of China's agricultural development bank, the operating situation of the agricultural distribution is analyzed from the view of internal control, and the internal control environment is established. The problems in the specific operations such as risk assessment, control activities, information exchange and feedback, supervision and audit are explained. On the basis of this, the measures to improve the risk of the bank are put forward. As a policy bank with the function of serving the policy task of the state, the example of the agricultural issue can represent the internal control of the policy bank. In this paper, the concept and the theoretical basis of the internal control of the bank are reviewed. On this basis, the internal control risk system of the M bank of the policy bank is described, including the identification, identification and evaluation, information feedback and supervision of the risk. The analysis of risk mainly analyzes the bank's credit risk, operation risk, market risk and liquidity risk. The risk identification and evaluation are mainly the measurement methods and means of the current policy bank risk. The information feedback and supervision is based on the M behavior of a policy bank, and the information exchange system and the audit and supervision are generally described. Then, the specific analysis is carried out, and the internal control system of Yingtan City Branch of China Agricultural Development Bank is analyzed, which is the key section. This section refers to five elements of internal control, and compares the internal control environment, risk assessment, control activities, information exchange and feedback, audit and supervision status and existing problems of Yingtan City Branch. On the basis of this, the improvement measures of the internal control of the Branch of Yingtan City, including the improvement measures corresponding to the five factors of internal control, and the corresponding measures to deal with the risk of operation and market risk corresponding to the risk analysis, are analyzed. Finally, it is the conclusion and prospect of the paper. The research conclusion is as follows: First, the policy bank includes the China Agricultural Development Bank, the Export-Import Bank of the State and the Bank of China. The State Council of the People's Republic of China has successfully transformed the commercial operation in recent years. It can be seen that the commercialization of policy banks will be the inevitable trend of future development. Therefore, the internal control system of the commercial bank has a very important reference for the analysis of the internal control system of the policy bank. In the face of the big background of the sustainable development of the bank and the globalization of the competition, as the only agricultural policy bank in our country, the agricultural development bank should draw on the internal control system of the commercial bank and other policy banks, and establish its own internal control mechanism. The establishment of the internal control system will provide a necessary impetus to the bank's risk prevention, robust operation and service modernization. Second, the operation risk and the credit risk are the biggest risks in the operation process of the Yingtan branch of the agricultural issue. The operating risk and credit risk due to its characteristics are different, and the management mode should be different. The essence of internal control is the control of risk. Therefore, the analysis of bank risk is an important aspect of internal control research, which should be focused on the operation risk and credit risk, and put forward the countermeasures. Third, the implementation of internal control system needs to create a good internal control environment, in which the participation of management and general staff is essential, and the establishment of enterprise culture and the perfect human resource policy are the important content of the internal control environment. The construction of the internal control environment is a long-term and dynamic task. The improvement of the risk assessment method plays a very important role in the bank, and the analysis of the risk assessment can start with the risk identification and the system risk analysis to reasonably determine the response. The control activities of internal control should also be taken into account. Internal control activities include risk control, incompatible post separation, authorization approval, accounting system, budget control, and so on. The control activity is the focus and essence of the internal control mechanism. Information exchange and feedback, usually on behalf of the bank's information technology level, bearing bank data processing technology and other related technologies, is also very important to the bank. Finally, the internal audit and supervision are the important guarantee of the internal control system.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F830.42;F832.31
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