全面風險管理框架下華融湘江銀行S分行內部控制體系研究
發(fā)布時間：2018-12-20 12:20
【摘要】：在經濟下行時期,“三期疊加”影響不斷深化,金融風險急劇放大。在金融業(yè)占據主導地位的商業(yè)銀行,由于激烈同業(yè)競爭、追逐利益最大化等原因,不能很好地處理內部控制和業(yè)務發(fā)展之間的對立矛盾,使得其越來越難以控制住經營風險、堅決地守住風險底線。同時,部分國內外商業(yè)銀行出現的銀行危機、銀行案件也表明,當前商業(yè)銀行內部控制體系建設已適應不了業(yè)務發(fā)展需要。因此筆者認為,商業(yè)銀行在強化外部監(jiān)管的同時,還要加快內部控制體系的轉型升級,特別是在理論層面要借鑒國外先進商業(yè)銀行內控理念,結合自身實際,建立完善一套有特色、有側重點的內部控制體系。本文采取文獻研究、實證分析、比較分析等方法,以華融湘江銀行S分行為研究對象,通過梳理國內外內部控制相關理論,揭示全面風險管理與內部控制之間的內在聯系,總結出商業(yè)銀行內部控制理論發(fā)展新趨勢。在此基礎上,對華融湘江銀行S分行內部控制現狀進行調查,深入分析S分行內部控制體系存在的主要問題及其原因,并在全面風險管理框架下提出完善華融湘江銀行S分行內部控制體系的對策、建議。通過研究,本文主要得出以下結論:內部控制與全面風險管理有著天然的統(tǒng)一性,以全面風險管理為導向將是內部控制理論發(fā)展必然趨勢。要完善商業(yè)銀行內部控制體系,必須要符合以全面風險管理為導向內部控制理論內在要求。本文通過發(fā)放調查問卷的形式,總結歸納出華融湘江銀行S分行內部控制體系中存在的突出問題:即內控主體長期缺位、人力資源管理低效、風險管理水平亟待提升、內部控制活動效果不理想等問題,并從思維、文化等方面分析出問題背后深層次的原因:即管理者比較偏好風險、人力資源整體水平不高、內控文化基礎薄弱。針對存在的問題,本文結合以全面風險管理為導向的內部控制內在要求,提出優(yōu)化內控環(huán)境、完善風險評估、強化控制活動、建立高效信息系統(tǒng)和監(jiān)控管理系統(tǒng)等對策建議。
[Abstract]:In the period of economic downturn, the impact of "three-phase superposition" is deepening, and financial risks are magnified sharply. Commercial banks, which occupy a dominant position in the financial industry, can not handle the contradiction between internal control and business development well because of the fierce interbank competition and the pursuit of profit maximization, which makes it more and more difficult to control the management risk. Firmly hold on to the bottom line of risk. At the same time, some domestic and foreign commercial banks appear banking crisis, bank cases also show that the current commercial banks internal control system can not meet the needs of business development. Therefore, the author believes that while strengthening external supervision, commercial banks should speed up the transformation and upgrading of internal control system, especially in the theoretical level to learn from the advanced foreign commercial banks internal control ideas, combined with their own reality, Establish and perfect a set of internal control system with characteristics and emphasis. This paper adopts the methods of literature research, empirical analysis, comparative analysis and so on, taking the S branch of Huarong Xiangjiang Bank as the research object, through combing the relevant theories of internal control at home and abroad, to reveal the internal relationship between overall risk management and internal control. Summarizes the commercial bank internal control theory development new trend. On this basis, the current situation of internal control of S branch of Huarong Xiangjiang Bank is investigated, and the main problems existing in the internal control system of S branch and its causes are analyzed in depth. Under the framework of comprehensive risk management, the paper puts forward the countermeasures and suggestions to improve the internal control system of the S branch of the Xiangjiang Bank of Huarong. Through research, this paper draws the following conclusions: internal control and overall risk management have a natural unity, taking the overall risk management as the direction will be the inevitable trend of the development of internal control theory. In order to perfect the internal control system of commercial banks, it is necessary to meet the internal requirements of the theory of internal control guided by comprehensive risk management. This paper summarizes the outstanding problems in the internal control system of the S branch of Huarong Xiangjiang Bank through the form of questionnaire: the main body of internal control is absent for a long time, the human resource management is inefficient, and the level of risk management needs to be improved. Internal control activities are not ideal, and from the thinking, culture and other aspects to analyze the deep reasons behind the problem: managers prefer risk, the overall level of human resources is not high, the foundation of internal control culture is weak. In view of the existing problems, this paper puts forward some countermeasures and suggestions, such as optimizing the internal control environment, perfecting the risk assessment, strengthening the control activities, establishing the high efficiency information system and monitoring and managing system, and so on, combining the inherent requirements of the internal control based on the overall risk management.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F832.33;F830.42
本文編號：2387988
[Abstract]:In the period of economic downturn, the impact of "three-phase superposition" is deepening, and financial risks are magnified sharply. Commercial banks, which occupy a dominant position in the financial industry, can not handle the contradiction between internal control and business development well because of the fierce interbank competition and the pursuit of profit maximization, which makes it more and more difficult to control the management risk. Firmly hold on to the bottom line of risk. At the same time, some domestic and foreign commercial banks appear banking crisis, bank cases also show that the current commercial banks internal control system can not meet the needs of business development. Therefore, the author believes that while strengthening external supervision, commercial banks should speed up the transformation and upgrading of internal control system, especially in the theoretical level to learn from the advanced foreign commercial banks internal control ideas, combined with their own reality, Establish and perfect a set of internal control system with characteristics and emphasis. This paper adopts the methods of literature research, empirical analysis, comparative analysis and so on, taking the S branch of Huarong Xiangjiang Bank as the research object, through combing the relevant theories of internal control at home and abroad, to reveal the internal relationship between overall risk management and internal control. Summarizes the commercial bank internal control theory development new trend. On this basis, the current situation of internal control of S branch of Huarong Xiangjiang Bank is investigated, and the main problems existing in the internal control system of S branch and its causes are analyzed in depth. Under the framework of comprehensive risk management, the paper puts forward the countermeasures and suggestions to improve the internal control system of the S branch of the Xiangjiang Bank of Huarong. Through research, this paper draws the following conclusions: internal control and overall risk management have a natural unity, taking the overall risk management as the direction will be the inevitable trend of the development of internal control theory. In order to perfect the internal control system of commercial banks, it is necessary to meet the internal requirements of the theory of internal control guided by comprehensive risk management. This paper summarizes the outstanding problems in the internal control system of the S branch of Huarong Xiangjiang Bank through the form of questionnaire: the main body of internal control is absent for a long time, the human resource management is inefficient, and the level of risk management needs to be improved. Internal control activities are not ideal, and from the thinking, culture and other aspects to analyze the deep reasons behind the problem: managers prefer risk, the overall level of human resources is not high, the foundation of internal control culture is weak. In view of the existing problems, this paper puts forward some countermeasures and suggestions, such as optimizing the internal control environment, perfecting the risk assessment, strengthening the control activities, establishing the high efficiency information system and monitoring and managing system, and so on, combining the inherent requirements of the internal control based on the overall risk management.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F832.33;F830.42
【參考文獻】
相關期刊論文 前2條
1 王飛;;我國商業(yè)銀行內部控制缺陷分析及對策[J];南方金融;2006年05期
2 吳水澎,陳漢文,邵賢弟;企業(yè)內部控制理論的發(fā)展與啟示[J];會計研究;2000年05期
，本文編號：2387988
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