基于系统思维的中国商业银行内部控制研究
发布时间：2018-07-15 13:31
【摘要】：在经济一体化、金融全球化的大背景下，我国商业银行必须要面对更加激烈的内外部竟争和更加复杂的风险环境，良好的内部控制无疑是提升商业银行管理水平、保障其经营目标实现以及维护国家金融稳定的重要手段。这些年通过金融监管当局不遗余力的推动和商业银行自身努力，从总体上看我国整个商业银行体系已经建立了较为完善高效的内部控制系统。但是我国商业银行内部控制系统在完善过程中也存在一些问题。 本文在对前人关于内部控制理论和实践研究成果的梳理与分析的基础上，运用系统理论将内部控制系统的特性归纳为“适应性”、“自组织性”和“层次性”。通过对构成内部控制系统五要素对内部控制目标影响程度和影响方式不同的分析，将“内部控制环境”和“内部控制措施”划归为直接影响内部控制目标实现的要素，并以此作为商业银行内部控制系统分析的切入点。 基于以上假设，结合近年来M银行内部控制失效案例，运用“瑞士奶酪模型”对“内部控制环境”和“内部控制措施”对商业银行内部控制系统的“适应性”、“自组织性”、“层次性”产生影响的作用机理运用系统理论进行分析，，找出商业银行内部控制系统失效的原因，并给出改进和完善的建议。
[Abstract]:Under the background of economic integration and financial globalization, Chinese commercial banks must face more fierce internal and external competition and more complex risk environment. Good internal control is undoubtedly to improve the management level of commercial banks. To ensure the realization of its business objectives and maintain the country's financial stability an important means. Through the promotion of financial supervision authorities and the efforts of commercial banks themselves, the whole commercial bank system in China has established a relatively perfect and efficient internal control system. However, there are some problems in the process of perfecting the internal control system of commercial banks in our country. On the basis of combing and analyzing the previous researches on internal control theory and practice, this paper concludes the characteristics of internal control system as "adaptability", "self-organization" and "hierarchy" by using system theory. Through the analysis of the influence degree and influence mode of the five elements of the internal control system on the internal control target, the "internal control environment" and the "internal control measure" are classified as the elements that directly affect the realization of the internal control goal. And take this as the commercial bank internal control system analysis entry point. Based on the above assumptions, combined with the internal control failure cases of M Bank in recent years, the "Swiss Cheese Model" is applied to the "adaptability" and "self-organization" of the "internal control environment" and "internal control measures" to the internal control system of commercial banks. The effect mechanism of "hierarchy" is analyzed by system theory to find out the causes of failure of internal control system of commercial banks, and give some suggestions for improvement and perfection.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33
本文编号：2124238
[Abstract]:Under the background of economic integration and financial globalization, Chinese commercial banks must face more fierce internal and external competition and more complex risk environment. Good internal control is undoubtedly to improve the management level of commercial banks. To ensure the realization of its business objectives and maintain the country's financial stability an important means. Through the promotion of financial supervision authorities and the efforts of commercial banks themselves, the whole commercial bank system in China has established a relatively perfect and efficient internal control system. However, there are some problems in the process of perfecting the internal control system of commercial banks in our country. On the basis of combing and analyzing the previous researches on internal control theory and practice, this paper concludes the characteristics of internal control system as "adaptability", "self-organization" and "hierarchy" by using system theory. Through the analysis of the influence degree and influence mode of the five elements of the internal control system on the internal control target, the "internal control environment" and the "internal control measure" are classified as the elements that directly affect the realization of the internal control goal. And take this as the commercial bank internal control system analysis entry point. Based on the above assumptions, combined with the internal control failure cases of M Bank in recent years, the "Swiss Cheese Model" is applied to the "adaptability" and "self-organization" of the "internal control environment" and "internal control measures" to the internal control system of commercial banks. The effect mechanism of "hierarchy" is analyzed by system theory to find out the causes of failure of internal control system of commercial banks, and give some suggestions for improvement and perfection.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33
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