【摘要】：隨著經(jīng)濟(jì)全球化進(jìn)程的加快，加上我國(guó)商業(yè)銀行業(yè)務(wù)的不斷擴(kuò)展，其蘊(yùn)含的風(fēng)險(xiǎn)問題愈來愈嚴(yán)重，在此背景下亟需針對(duì)我國(guó)商業(yè)銀行的特點(diǎn)建立一套完備的內(nèi)部控制評(píng)價(jià)體系。本文的研究目的就在于分析影響商業(yè)商業(yè)內(nèi)部控制評(píng)價(jià)體系的因素，優(yōu)化設(shè)計(jì)商業(yè)銀行內(nèi)部控制評(píng)價(jià)指標(biāo)體系，并用灰色關(guān)聯(lián)分析法對(duì)16家上市銀行的內(nèi)部控制情況進(jìn)行實(shí)證檢驗(yàn)，得到具有針對(duì)性的政策建議，以幫助商業(yè)銀行提高內(nèi)部控制管理評(píng)價(jià)的效果。 本文在梳理國(guó)內(nèi)外相關(guān)研究成果的基礎(chǔ)上，首先對(duì)國(guó)內(nèi)外研究現(xiàn)狀從理論和方法兩個(gè)角度進(jìn)行了述評(píng)。其次，依據(jù)相關(guān)理論，結(jié)合我國(guó)商業(yè)銀行內(nèi)部控制的特點(diǎn)，從內(nèi)部控制環(huán)境、風(fēng)險(xiǎn)識(shí)別與評(píng)估、內(nèi)部控制措施、監(jiān)督評(píng)價(jià)與糾正、信息交流與反饋五個(gè)方面分析了商業(yè)銀行內(nèi)部控制的影響因素。第三，依據(jù)商業(yè)銀行內(nèi)部控制評(píng)價(jià)的原則及相關(guān)法規(guī)，較為系統(tǒng)地構(gòu)建了商業(yè)銀行內(nèi)部控制過程和結(jié)果評(píng)價(jià)的具體指標(biāo)體系，并進(jìn)行了實(shí)證分析，對(duì)其應(yīng)用效果進(jìn)行了檢驗(yàn)，本文選取了16家上市銀行作為評(píng)價(jià)對(duì)象，利用問卷調(diào)查和數(shù)量方法收集數(shù)據(jù)，運(yùn)用灰色關(guān)聯(lián)分析法進(jìn)行實(shí)證分析，得到16家上市銀行的內(nèi)部控制情況由好到劣依次為：中國(guó)銀行，中信銀行，招商銀行，工商銀行，浦發(fā)銀行，交通銀行，建設(shè)銀行，北京銀行，農(nóng)業(yè)銀行，興業(yè)銀行，民生銀行，華夏銀行，原深發(fā)展銀行，光大銀行，寧波銀行，南京銀行。最后，，針對(duì)分析研究結(jié)論，本文提出了重視內(nèi)部控制環(huán)境的構(gòu)筑，建立科學(xué)的風(fēng)險(xiǎn)管理系統(tǒng)，加強(qiáng)內(nèi)部控制措施實(shí)施，建立和疏通信息溝通渠道，完善銀行內(nèi)部監(jiān)督和評(píng)價(jià)體系這五項(xiàng)政策建議，從而為提高商業(yè)銀行內(nèi)部控制水平，穩(wěn)定金融行業(yè)發(fā)展提供理論上的參考。
[Abstract]:With the acceleration of the process of economic globalization and the continuous expansion of the business of commercial banks in China, the risks involved are becoming more and more serious. Under this background, it is urgent to establish a complete evaluation system of internal control for the characteristics of commercial banks in China. The purpose of this paper is to analyze the factors that affect the evaluation system of commercial internal control, and to optimize and design the evaluation index system of internal control of commercial banks. The internal control of 16 listed banks is empirically tested with the grey relational analysis method, and the relevant policy suggestions are obtained to help commercial banks improve the evaluation effect of internal control management. Based on the research results at home and abroad, this paper reviews the current situation of domestic and foreign research from two perspectives: theory and method. Secondly, according to the relevant theory, combined with the characteristics of internal control of commercial banks in China, from the internal control environment, risk identification and evaluation, internal control measures, supervision, evaluation and correction, This paper analyzes the influencing factors of internal control in commercial banks from five aspects of information exchange and feedback. Thirdly, according to the principles of commercial bank internal control evaluation and relevant laws and regulations, this paper systematically constructs the concrete index system of commercial bank internal control process and result evaluation, and carries on the empirical analysis, has carried on the test to its application effect. In this paper, 16 listed banks are selected as the object of evaluation, and the data are collected by questionnaire survey and quantitative method, and the empirical analysis is carried out by using grey relational analysis method. The internal control conditions of the 16 listed banks are: bank of China, CITIC Bank, China Merchants Bank, Industrial and Commercial Bank, Pudong Development Bank, Bank of Communications, China Construction Bank, Beijing Bank, Agricultural Bank, Industrial and Commercial Bank, Minsheng Bank, Huaxia Bank, former Shenzhen Development Bank, Everbright Bank, Ningbo Bank, Nanjing Bank. Finally, in view of the analysis and research conclusions, this paper puts forward to pay attention to the construction of internal control environment, establish a scientific risk management system, strengthen the implementation of internal control measures, and establish and dredge the channels of information communication. The five policy recommendations of perfecting the internal supervision and evaluation system of banks provide a theoretical reference for improving the level of internal control of commercial banks and stabilizing the development of the financial industry.
【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.33;F830.42

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本文編號(hào)：2286757