本文選題：城市商業(yè)銀行 + 內(nèi)部會(huì)計(jì)控制　； 參考：《遼寧大學(xué)》2013年碩士論文

【摘要】：城市商業(yè)銀行是一種特殊的金融機(jī)構(gòu)，其前身是上個(gè)世紀(jì)80年代成立的城市信用社，經(jīng)過(guò)20多年的發(fā)展，已經(jīng)成為我國(guó)銀行業(yè)的“第三梯隊(duì)”，在服務(wù)地方經(jīng)濟(jì)、中小企業(yè)和地方居民方面發(fā)揮著重要作用。但與國(guó)有商業(yè)銀行、農(nóng)村信用社等金融機(jī)構(gòu)相比，它存在著很多風(fēng)險(xiǎn)管理方面的問(wèn)題，是風(fēng)險(xiǎn)案件的高發(fā)地。要從根本上控制風(fēng)險(xiǎn)，除了有效的外部監(jiān)管外，更重要的是建立完善的內(nèi)部控制體系，改善內(nèi)部控制現(xiàn)狀，這對(duì)于其提升業(yè)績(jī)、保持公眾信心以及促進(jìn)地方經(jīng)濟(jì)發(fā)展方面具有重要的現(xiàn)實(shí)意義。 內(nèi)部會(huì)計(jì)控制制度，是與會(huì)計(jì)信息真實(shí)性、財(cái)務(wù)活動(dòng)合法性有關(guān)的控制。它屬于內(nèi)部控制的一部分，對(duì)保證會(huì)計(jì)信息質(zhì)量、提升企業(yè)的管理水平具有重要意義。本文以Z行內(nèi)部會(huì)計(jì)控制的三個(gè)相關(guān)案例為切入點(diǎn)，，將搜集到的大量數(shù)據(jù)運(yùn)用統(tǒng)計(jì)分析的方法，揭示內(nèi)部會(huì)計(jì)控制的現(xiàn)狀，分析存在問(wèn)題的原因，從內(nèi)部控制環(huán)境、風(fēng)險(xiǎn)評(píng)估手段、內(nèi)部控制措施等五個(gè)方面提出建議，使其改進(jìn)機(jī)制有據(jù)可依，循序漸進(jìn)。 本文共分為以下四個(gè)方面： 緒論部分主要闡述研究的背景、目的及意義，并對(duì)國(guó)外的內(nèi)部控制以及國(guó)內(nèi)商業(yè)銀行的內(nèi)部控制進(jìn)行文獻(xiàn)綜述，介紹本文的研究方法及框架。 第一章是進(jìn)行案例描述，介紹了Z市商業(yè)銀行的概況，包括股東、組織架構(gòu)、財(cái)務(wù)指標(biāo)以及風(fēng)險(xiǎn)指標(biāo)情況并對(duì)Z行的內(nèi)部會(huì)計(jì)控制存在的問(wèn)題進(jìn)行描述。 第二章是案例分析，首先是對(duì)內(nèi)部會(huì)計(jì)控制相關(guān)理論進(jìn)行闡述，根據(jù)COSO框架設(shè)計(jì)問(wèn)卷，對(duì)Z行內(nèi)部會(huì)計(jì)控制問(wèn)題的原因進(jìn)行調(diào)查，然后通過(guò)問(wèn)卷分析、訪談等方法系統(tǒng)地總結(jié)問(wèn)題的原因。 第三章，對(duì)Z行造成案例中所暴露的內(nèi)部會(huì)計(jì)控制問(wèn)題得出結(jié)論，提出相應(yīng)的建議。
[Abstract]:City commercial bank is a kind of special financial institution, its predecessor is the city credit cooperative which was established in 1980s. After more than 20 years' development, it has become the "third echelon" of our country's banking industry, serving the local economy. Small and medium-sized enterprises and local residents are playing an important role. But compared with state-owned commercial banks, rural credit cooperatives and other financial institutions, it has a lot of risk management problems, and is a high incidence of risk cases. In order to fundamentally control risks, in addition to effective external supervision, it is more important to establish a sound internal control system and improve the present situation of internal control, which will enhance their performance. Maintaining public confidence and promoting local economic development has important practical significance. Internal accounting control system is related to the authenticity of accounting information and the legitimacy of financial activities. It is a part of internal control, which is of great significance to ensure the quality of accounting information and improve the management level of enterprises. In this paper, three related cases of Z line internal accounting control are taken as the starting point, and a large number of collected data are analyzed by the statistical analysis method to reveal the present situation of internal accounting control, to analyze the causes of the problems, and to analyze the internal control environment from the point of view of the internal control environment. Some suggestions are put forward in five aspects, such as risk assessment means and internal control measures, so that the mechanism can be improved according to the evidence and step by step. This paper is divided into the following four aspects: The introduction part mainly elaborates the background, purpose and significance of the research, and carries on the literature review to the foreign internal control and the domestic commercial bank internal control, introduces the research method and the frame of this paper. The first chapter is a case description, introduces the general situation of Z commercial bank, including shareholders, organizational structure, financial indicators and risk indicators, and describes the problems existing in the internal accounting control of Z bank. The second chapter is the case analysis, first is to elaborate the internal accounting control related theory, according to the COSO framework design questionnaire, carries on the investigation to the Z row internal accounting control question reason, then through the questionnaire analysis, Interview and other methods systematically summarize the causes of the problem. In the third chapter, the author draws a conclusion about the problem of internal accounting control exposed in the case of line Z, and puts forward some corresponding suggestions.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F830.42;F832.33

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