交通银行宁夏区分行内部控制评价研究

发布时间：2018-05-31 04:12

本文选题：内部控制评价 + 商业银行　；参考：《宁夏大学》2013年硕士论文

【摘要】：一直以来,商业银行内部控制在我国金融业监管体系的建设和风险防范上有着举足轻重的作用,它是银行业可持续发展和的稳健经营的最重要的因素。银行作为经营货币、经营风险的特殊企业,内部控制的重要性不言而喻,容不得半点闪失和差错,需要对其进行持续的评价和改进,内部控制评价自然成为修正内部控制缺陷的重要环节和内控体系的有机组成部分。商业银行通过内部控制评价,能够发现自身内部控制体系、活动中存在的问题,针对发现的问题提出改进措施,进而进一步完善内部控制。本文旨在利用综合模糊数学模型,对交通银行宁夏区分行内部控制情况进行评价,分析其存在的问题,提出改进意见。本文从商业银行内部控制评价的研究背景、研究目的和意义,研究的内容及方法出发,概述了内部控制评价及相关基础理论。包括内部控制的概念、目的、要素、原则以及内控评价的概念原则、内容、评价的方法、评价程序以及相关研究理论,对商业银行内部控制评价的现状进行了分析,指出了目前我国商业银行内部控制评价存在的问题主要是内部控制评价缺乏独立性、缺乏统一的标准、评价方法不够精确、评价人员素质不高以及评价报告易流于形式。在设计内部控制评价指标体系的基础上,利用以模糊数学和层次分析法为基础的综合数学模型,对交通银行宁夏区分行内部控制进行实证分析。最后通过检验结果,提出完善交通银行宁夏区分行分行内部控制的建议,分别是：1.进一步健全激励机制；2.适时发展风险评估机制；3.健全内部控制制度体系；4.改进信息传递机制；5.强化外部监督。
[Abstract]:All along, the internal control of commercial banks plays an important role in the construction of financial supervision system and risk prevention in our country. It is the most important factor for the sustainable development and steady operation of banking industry. As a special enterprise operating currency and risk, the importance of internal control is self-evident, and it is necessary to continuously evaluate and improve the bank. Internal control evaluation naturally becomes an important part of internal control defect correction and an integral part of internal control system. Through the evaluation of internal control, commercial banks can find their own internal control system and the problems existing in the activities, and put forward the improvement measures to further improve the internal control. The purpose of this paper is to evaluate the internal control situation of Ningxia District Branch of Bank of Communications by using the comprehensive fuzzy mathematical model, to analyze its existing problems and to put forward some suggestions for improvement. Based on the background, purpose and significance, contents and methods of internal control evaluation of commercial banks, this paper summarizes the evaluation of internal control and related basic theories. Including the concept of internal control, purpose, elements, principles and internal control evaluation of the conceptual principles, content, evaluation methods, evaluation procedures and related research theory, the commercial banks internal control evaluation of the status quo has been analyzed. It is pointed out that the main problems in the evaluation of internal control of commercial banks in China are the lack of independence, the lack of unified standards, the insufficient accuracy of evaluation methods, the low quality of evaluators and the formality of evaluation reports. On the basis of designing the evaluation index system of internal control, using the comprehensive mathematical model based on fuzzy mathematics and analytic hierarchy process, this paper makes an empirical analysis on the internal control of Ningxia District Branch of Bank of Communications. Finally, through the test results, put forward to improve the internal control of Bank of Communications Ningxia District Branch, respectively, is 1. 1. Further improve the incentive mechanism. Timely development of risk assessment mechanism. Improve the internal control system. Improve the mechanism of information transmission. Strengthen external supervision.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F272

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