本文關(guān)鍵詞： 商業(yè)銀行 內(nèi)部控制 案例分析　出處：《遼寧師范大學》2013年碩士論文　論文類型：學位論文

【摘要】：我國自改革開放以來，金融市場的發(fā)展速度日益加快。商業(yè)銀行是一個高風險、高收益的服務(wù)性金融機構(gòu)，正所謂收益越高風險越高，層出不窮的金融大案正是這一點的具體體現(xiàn)。健全完善的內(nèi)部控制體系是有效識別風險、降低風險和規(guī)避風險的科學辦法。商業(yè)銀行內(nèi)部控制體系是銀行內(nèi)部相互制約與平衡的精髓，能夠全面有效地協(xié)調(diào)銀行內(nèi)部的各個部門，積極有效地抵御日常經(jīng)營業(yè)務(wù)中可能發(fā)生的風險。 我國開展商業(yè)銀行內(nèi)部控制的時間比較晚，現(xiàn)階段的控制水平也比較落后。隨著我國綜合國力的發(fā)展，外商的投資越來越多，外商投資的投資標準就是要考察公司內(nèi)部控制體系是否健全。我國商業(yè)銀行內(nèi)部控制體系的發(fā)展是公司戰(zhàn)略發(fā)展的助推力、是銀行業(yè)務(wù)發(fā)展的基礎(chǔ)、是風險控制的有力保障、是提升銀行競爭力的重要手段。 商業(yè)銀行內(nèi)部控制的健全性和有效性可以幫助商業(yè)銀行實現(xiàn)戰(zhàn)略目標、經(jīng)營目標和遵循性目標，維持可靠的財務(wù)與管理報告和實現(xiàn)遠期效益目標；有助于商業(yè)銀行進行合規(guī)性建設(shè)，降低受到法律制裁、監(jiān)管處罰、重大財物損失和聲譽損失的風險。因此，，加強商業(yè)銀行內(nèi)部控制具有重要意義。 本文在內(nèi)部控制的理論基礎(chǔ)上，首先介紹了內(nèi)部控制目前存在的兩種框架結(jié)構(gòu)：COSO框架和我國《商業(yè)銀行內(nèi)部控制指引》中提出的框架結(jié)構(gòu)，基于框架理論來介紹內(nèi)部控制的評價系統(tǒng)；其次，由于我國的起步時間晚于西方國家，因此，西方經(jīng)濟發(fā)達國家的內(nèi)部控制體系借鑒寶貴的經(jīng)驗；最后，結(jié)合西方發(fā)達內(nèi)部控制體系，提出積極有效的整改措施，以此加快我國內(nèi)部控制體系與國際接軌的步伐。
[Abstract]:Since China's reform and opening up, the development of financial markets has been accelerating. Commercial banks are a high risk, high return service financial institutions, so called the higher the return the higher the risk. The emergence of endless financial cases is the concrete embodiment of this point. A sound and perfect internal control system is effective to identify risks. The internal control system of commercial banks is the essence of mutual restriction and balance within banks, which can coordinate the various departments of banks comprehensively and effectively. Actively and effectively resist the risks that may occur in daily business operations. With the development of China's comprehensive national strength, more and more foreign investors invest more and more with the development of our country's comprehensive national strength, the time of developing the internal control of commercial banks is relatively late, and the current level of control is also relatively backward. The investment standard of foreign investment is to investigate whether the internal control system of the company is sound. The development of the internal control system of commercial banks in China is the driving force of the development of company strategy and the foundation of the development of banking business. It is a powerful guarantee of risk control and an important means to enhance the competitiveness of banks. The soundness and effectiveness of the internal control of commercial banks can help commercial banks to achieve strategic objectives, business objectives and compliance objectives, maintain reliable financial and management reports and achieve long-term benefit objectives; It is helpful for commercial banks to carry out compliance construction and reduce the risk of legal sanction, supervision and punishment, heavy loss of property and reputation. Therefore, it is of great significance to strengthen the internal control of commercial banks. On the basis of the theory of internal control, this paper first introduces two existing frame structures of internal control: COSO framework and the frame structure proposed in the guidelines for Internal Control of Commercial Banks in China. The evaluation system of internal control is introduced based on frame theory. Secondly, because the start time of our country is later than that of the western countries, the internal control system of the western developed countries draw lessons from the valuable experience. Finally, combining with the developed internal control system in the west, this paper puts forward positive and effective rectification measures to speed up the pace of our country's internal control system in line with the international standards.
【學位授予單位】：遼寧師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F830.42;F832.33;F224

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