中国农业银行股份有限公司黑龙江省分行内部控制模式的研究

发布时间：2018-03-14 17:10

本文选题：商业银行内部控制　切入点：中国农业银行股份有限公司黑龙江省分行　出处：《哈尔滨工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：2008年6月由财政部、证监会、审计署、银监会、保监会联合发布了《企业内部控制基本规范》，另外，银监会发布的《商业银行内部控制指引》，财政部发布的《企业新会计准则》，包括《新巴塞尔协议》也都对商业银行内部控制提出要求。《企业内部控制基本规范》2009年7月起首先在上市公司施行，它明确要求公司应当对内部控制的有效性进行自我评价。所以，农业银行开展对分支机构的内部控制评价的研究，既顺应了《基本规范》的实施要求，也是加强内部控制，提高经营管理水平和风险管控能力，促进可持续发展，确保业务稳健运行的一项重要措。第一章介绍了银行业在内部控制领域的相关理论，阐明了对中国农业银行股份有限公司黑龙江省分行内部控制模式进行研究目的和意义；第二章对银行内部控制的产生和发展的过程和国内银行业内部控制现状作出分析，重点对黑龙江省农业银行内部控制模式的现状进行分析总结，从而找出现行模式中存在的局限性。第三章总结、回顾了国内外银行业内部控制的成功典范和经验，这对指导黑龙江省农业银行内部控制建设具有很大的参考价值。第四章理论联系实际，对黑龙江省农业银行内部控制现行模式进行改进，，建议将现行的阶段性结构模式过渡到整体框架模式，并对改进后的模式的评价方法给出实例模板。第五章阐述了对黑龙江省农行内部控制模式建设研究做得出的两点结论，希望能够为黑龙江省农业银行内部控制建设提供一定的借鉴意义。
[Abstract]:In June 2008, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, the Banking Regulatory Commission and the Insurance Regulatory Commission jointly issued the basic Standards for Internal Control of Enterprises. In addition, The guidelines on Internal Control of Commercial Banks issued by the CBRC and the New Accounting Standards for Enterprises issued by the Ministry of Finance, including the Basel New Accord, also require the internal control of commercial banks. The first to be implemented in a listed company as of July, It explicitly requires the company to conduct self-evaluation on the effectiveness of internal control. Therefore, the Agricultural Bank of China has carried out the research on the evaluation of internal control of branches, which conforms to the requirements of the implementation of the basic norms, and also strengthens the internal control. To improve the management and risk management ability, promote sustainable development, and ensure the operation of a business is an important measure. The first chapter introduces the relevant theories of banking in the field of internal control, and expounds the purpose and significance of the research on the internal control model of Heilongjiang Branch of Agricultural Bank of China Co., Ltd. The second chapter analyzes the process of the emergence and development of the internal control of the bank and the present situation of the internal control of the domestic banking industry, focusing on the analysis and summary of the current situation of the internal control mode of the Agricultural Bank of Heilongjiang Province. The third chapter summarizes the successful examples and experiences of domestic and foreign banking internal control. This has great reference value for guiding the construction of internal control of Heilongjiang Agricultural Bank. Chapter 4th combines theory with practice and improves the current mode of internal control of Heilongjiang Agricultural Bank. It is suggested that the current stage structure mode should be transferred to the whole frame model, and the example template should be given for the evaluation method of the improved model. Chapter 5th expounds the two conclusions of the study on the construction of the internal control mode of the Agricultural Bank of Heilongjiang Province. The author hopes to provide some reference for the construction of internal control of Heilongjiang Agricultural Bank.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F830.42

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