中国农业银行HD分行内部控制分析

发布时间：2018-04-10 13:24

本文选题：HD农行 + 内部控制　；参考：《河北大学》2013年硕士论文

【摘要】：20世纪90年代以后，巴林银行破产案、日本银行破产案以及亚洲金融危机等事件使商业银行内部控制面对前所未有的危机，国际金融监管机构对此尤为关注。巴塞尔委员会在其颁布的一系列文件中强调了商业银行内部控制的重要性。我国也逐步认识到完善的内部控制是商业银行良好运行的基础，是防范风险、化解难题、提高经营效益，实现稳健经营和持续发展的重要保障，国内各家银行也对内部控制建设做了有益的探索，借鉴国际先进内部控制理念，建立了内部控制基本框架，公司治理机构不断完善、全面风险管理体系初步构建、内部控制措施发挥了基本作用、内部控制监督和纠正进一步完善，但是受内外部因素的影响，我国内部控制仍面临不少的问题，内部控制环境尚不健全、风险评估程序仍不完善等问题依旧突出，导致一些银行大案要案不时发生，如何有效控制和防范风险、解决内部控制面临的风险使是我国银行业亟待解决的问题。本文选取一家国有大型银行的辖属二级分行，该行内部控制起步较晚，面临内部控制发展与银行经营发展不适应的问题，内部控制“形似而神不似”，，导致内部控制发展成为制约该行稳健合规经营的一大“短板”，该行急需正视内部控制中存在的问题，进一步完善内部控制体制机制建设，构筑起防范风险的“防火墙。本文从对基层农业银行内部控制研究出发，对HD农业银行的内部控制现状进行研究，通过资料收集、评价分析、图表分析、案例分析等方法，对该行内部控制情况进行深入剖析，分析内部控制中存在的问题，并对问题成因进行分析，以国际一致认可的巴塞尔委员制定的内部控制框架为基础，结合该行实际情况，为该行进一步完善内部控制体系提出建设性意见，主要从内部控制理念、内部控制体系框架、内部控制流程管理的三道防线、内部控制的持续改进机制四个方面提出修复该行内部控制“短板“的政策思路和建议。希望本文的研究内容和方法对国有大型商业银行分支机构以及其它银行业机构内部控制的完善提供参考，并对改进国内商业银行内部控制提供借鉴。
[Abstract]:After the 90 ' s of the 20th century , Bank of Bahrain ' s bankruptcy case , Bank of Japan bankruptcy case and the Asian financial crisis have made the internal control of the commercial bank face the unprecedented crisis , the international financial supervision institution is of particular concern . China also gradually realized that the internal control is the foundation of good operation of the commercial bank . The internal control environment is not perfect . The internal control environment is still not perfect . The internal control environment is still not perfect . The internal control environment is still not perfect . The internal control environment is still not perfect .

In this paper , we select a two - level branch of a state - owned large - sized bank . The internal control of the bank is relatively late . It is confronted with the problems of the internal control development and the development of the bank ' s operation . The internal control is a big " short board " that restricts the steady compliance of the bank . The bank urgently needs to face the problems existing in the internal control , further improve the internal control system mechanism and construct the " firewall " to prevent risk . Starting from the research on the internal control of the grass - roots agricultural bank , this paper deeply analyzes the internal control of HD agricultural bank , analyzes the internal control of the bank , analyzes the causes of the problem , analyzes the causes of the problem , and puts forward constructive suggestions for further improving the internal control system based on the internal control framework established by the internationally agreed Basel Committee . It is hoped that the research contents and methods of this paper will provide reference for the internal control of the branches of state - owned commercial banks and other banking institutions , and provide reference for improving the internal control of domestic commercial banks .

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33

【参考文献】