本文選題：內(nèi)部控制 + 國有商業(yè)銀行��； 參考：《吉林大學(xué)》2017年碩士論文

【摘要】：隨著金融市場的劇烈動蕩以及金融全球化的快速加深,越來越多的金融危機開始不斷呈現(xiàn)。在國家的金融系統(tǒng)內(nèi),商業(yè)銀行始終扮演著至關(guān)重要的角色,不單承擔(dān)著籌集資金、資金匯兌與結(jié)算、發(fā)放貸款與創(chuàng)造經(jīng)濟效益等功能,還要實現(xiàn)提高資金使用效率、引導(dǎo)貨幣流向以及調(diào)節(jié)社會對資金總需求等作用。在目前形勢下,采用有效的內(nèi)部控制方法不僅能夠幫助銀行體系正常運轉(zhuǎn),還能夠有助于商業(yè)銀行提高核心競爭力。因此,準(zhǔn)確識別與把握國有商業(yè)銀行在發(fā)展過程中產(chǎn)生的不確定性,并采取有效的措施建立并完善其內(nèi)部控制體系顯然已經(jīng)成為了一個亟需解決的課題。本文將交通銀行的內(nèi)部控制管理現(xiàn)狀視為主要研究對象,學(xué)習(xí)并研究了目前國內(nèi)外學(xué)術(shù)領(lǐng)域有關(guān)商業(yè)銀行的內(nèi)部控制理論和商業(yè)銀行的內(nèi)部控制評價理論,了解了國內(nèi)外研究現(xiàn)狀,并采用定性和定量相結(jié)合的系統(tǒng)分析方法總結(jié)出交通銀行的內(nèi)部控制管理概況。在此基礎(chǔ)上,本文采用個案分析方法,以某省交通銀行為例,對其內(nèi)控管理存在的問題和缺陷進行分析研究,以此為依據(jù)提出了完善交通銀行內(nèi)部控制體系的對策,以期不斷提升內(nèi)部控制水平、為長遠的經(jīng)營發(fā)展提供保證。通過研究,本文認為交通銀行內(nèi)部控制存在的主要問題包括:內(nèi)控理念不到位;內(nèi)控制約存在盲點;內(nèi)控管理責(zé)任約束不足;內(nèi)部審計職能未充分發(fā)揮等。而導(dǎo)致內(nèi)控缺陷的原因主要為以下幾個方面:一是內(nèi)部組織架構(gòu)設(shè)置不當(dāng),監(jiān)督機制缺乏制約;二是管理部門職責(zé)不清晰,內(nèi)部控制整體功能未能充分發(fā)揮;三是疏于管理,有章不循,使內(nèi)控制度流于形式;四是全轄內(nèi)控管理水平參差不齊。根據(jù)以上分析,本文提出以下六個方面的解決對策,分別為:加強內(nèi)控文化建設(shè)、打造“依法合規(guī)、穩(wěn)健經(jīng)營”的內(nèi)控環(huán)境;創(chuàng)建完善的風(fēng)險管理體系和內(nèi)部控制系統(tǒng);全面風(fēng)險約束機制、建立精細計量的內(nèi)評體系和突出對人的責(zé)任約束;加強內(nèi)部控制的審計監(jiān)督與糾正;細化內(nèi)部控制的評價與考核;合理運用內(nèi)控與合規(guī)管理工具。本文圍繞交通銀行內(nèi)部控制的現(xiàn)狀與存在的問題,以提升交通銀行在商業(yè)銀行領(lǐng)域的綜合競爭力、防范自身及外在的各類金融風(fēng)險為目標(biāo),以建立健全安全高效的商業(yè)銀行的內(nèi)部控制體系為著力點,探索了改進交通銀行內(nèi)控管理缺陷和問題的方式和方法、嘗試提出完善內(nèi)控管理體系、創(chuàng)立優(yōu)良的內(nèi)控環(huán)境的意見和建議。以期實現(xiàn)交通銀行內(nèi)部控制體系健全、內(nèi)控環(huán)境優(yōu)良、各項經(jīng)營管理工作安全穩(wěn)健運營的目標(biāo)。
[Abstract]:With the violent turbulence of financial markets and the rapid deepening of financial globalization, more and more financial crises are emerging. In the country's financial system, commercial banks have always played a vital role in not only raising funds, fund exchange and settlement, issuing loans and creating economic benefits, but also improving the efficiency of the use of funds. To guide the flow of money and to regulate the total demand for funds and so on. Under the present situation, adopting effective internal control method can not only help the banking system to run normally, but also help commercial banks to improve their core competitiveness. Therefore, it has become an urgent task to identify and grasp the uncertainty of state-owned commercial banks in the process of development and to take effective measures to establish and perfect their internal control system. This paper regards the present situation of internal control management of Bank of Communications as the main research object, and studies the internal control theory of commercial banks and the evaluation theory of internal control of commercial banks in the academic field at home and abroad. The present research situation at home and abroad is understood, and the internal control management situation of Bank of Communications is summarized by using the system analysis method of combining qualitative and quantitative analysis. On this basis, this paper uses the case analysis method, taking a provincial bank of communications as an example, analyzes and studies the problems and defects of its internal control management, and puts forward some countermeasures to perfect the internal control system of the Bank of Communications. With a view to constantly improving the level of internal control, for the long-term management and development to provide assurance. Through the research, this paper thinks that the main problems of the internal control of Bank of Communications include: the concept of internal control is not in place; there are blind spots in the internal control constraints; the internal control management responsibility constraints are insufficient; the internal audit function has not been brought into full play. The main reasons for the internal control defects are as follows: first, the internal organizational structure is not set up properly, and the supervision mechanism is lack of restriction; second, the responsibility of the management department is not clear, and the overall function of the internal control is not fully brought into play; the third is the neglect of the management. There are rules and regulations to make the internal control system mere formality; fourth, the level of internal control management is uneven. Based on the above analysis, this paper puts forward the following six countermeasures: strengthening the construction of internal control culture, creating the internal control environment of "according to law and compliance, and managing steadily", establishing a perfect risk management system and internal control system; Comprehensive risk constraint mechanism, establish a fine measurement of internal evaluation system and highlight the responsibility of the constraints; strengthen the internal control audit supervision and correction; refine the internal control evaluation and assessment; rational use of internal control and compliance management tools. This paper focuses on the present situation and existing problems of internal control of Bank of Communications, aiming at enhancing the comprehensive competitiveness of Bank of Communications in the field of commercial banks, and guarding against all kinds of financial risks, both self and external. In order to establish and perfect the internal control system of the commercial bank, this paper explores the ways and methods to improve the internal control management of the Bank of Communications, and tries to improve the internal control management system. Advice and suggestions for creating a good internal control environment. It is expected to achieve the goal of sound internal control system, good internal control environment and safe and stable operation.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

【參考文獻】

相關(guān)期刊論文 前10條

1 湯亞軍;;新時期商業(yè)銀行加強內(nèi)部控制建設(shè)研究[J];經(jīng)濟研究導(dǎo)刊;2014年28期

2 畢菲;;淺談我國商業(yè)銀行內(nèi)部控制中存在的問題[J];現(xiàn)代經(jīng)濟信息;2013年17期

3 唐毅泓;柴雪珍;汪子晴;馮厚雨;張h"源;;我國上市商業(yè)銀行內(nèi)部控制信息披露制度依據(jù)及現(xiàn)狀梳理分析[J];中國證券期貨;2012年09期

4 林兢;黃志霞;;我國商業(yè)銀行內(nèi)部控制執(zhí)行力影響因素實證研究[J];金融監(jiān)管研究;2012年08期

5 張鳳環(huán);;國外商業(yè)銀行內(nèi)部控制的分析與啟示[J];財會研究;2011年24期

6 王惠芳;;內(nèi)部控制缺陷認定:現(xiàn)狀、困境及基本框架重構(gòu)[J];會計研究;2011年08期

7 安瑛暉;歐陽世偉;;商業(yè)銀行強化內(nèi)部控制體系建設(shè)研究[J];經(jīng)濟研究導(dǎo)刊;2010年21期

8 孫曉霞;;強化內(nèi)部控制 促進商業(yè)銀行可持續(xù)發(fā)展[J];中國流通經(jīng)濟;2009年11期

9 魏國雄;;商業(yè)銀行的風(fēng)險管理在危機中迎接挑戰(zhàn)[J];銀行家;2009年01期

10 繆艷娟;;英美上市公司內(nèi)控信息披露制度對我國的啟示[J];會計研究;2007年09期

，

本文編號：1801353