中国银行吉林市分行内部控制研究
发布时间：2018-08-27 13:27
【摘要】：国际银行业的客观实践表明，日益增长的风险迫使商业银行不得不改善和加强内部控制，这也成为商业银行生存发展的首要条件。而我国商业银行对于内部控制理论的研究起步较晚，在商业银行内部控制建设方面存在着诸多的问题。 加强银行内部控制是实现银行经营目标不可缺少的环节。实践证明，构成银行业管理的三大支柱是健全的内部体系、有效的外部监督和良好的市场约束，其中有效的内部控制是确保银行体系稳健运行的最为关键的内部因素。健全内部控制系统，实行全面风险管理，对于商业银行提高内部管理水平和风险防控能力，，增强核心竞争力及实现健康快速发展，都具有重要的实践意义。就我国商业银行而言，内部控制制度的实施具有客观必要性。自上个世纪末亚洲金融危机以来，我国财政、审计、证券监管、银行监管、保险监管和国资监管等部门已陆续和分别出台了不少有关内部控制的政策规定，为提高我国企业经营管理水平和风险防范能力做出了重要贡献。 本文的研究首先进行国内外相关文献综述，介绍国内外商业银行内部控制发展现状及我国商业银行内部控制的相关法律法规。接下来对中国银行吉林市分行内部控制体系现状进行介绍，详细描述其内部控制建设及其成果。在此基础上通过文献研究法及理论研究与实证分析结合法对中国银行吉林市分行内部控制存在的问题从风险管理意识欠缺、对内控理解偏颇、信息处理效能差、人事管理存在缺陷及内控稽核监督力度不强等方面进行介绍；并在存在问题的基础上剖析原因，从控制环境、风险评估、控制活动、信息和沟通及监督审查进行因素分析。最后本文以大量的理论研究为支撑，对内部控制各要素进行因素分析，并通过强化各要素的作用和完善各要素的功能针对以上所提出的问题从内部控制五大因素的角度上提出有针对性的建议和对策。
[Abstract]:The objective practice of international banking shows that the increasing risks force commercial banks to improve and strengthen their internal control, which is also the primary condition for the survival and development of commercial banks.
Practice has proved that the three pillars of banking management are sound internal system, effective external supervision and good market constraints, among which effective internal control is the most critical internal factor to ensure the stable operation of the banking system. It is of great practical significance for commercial banks to improve their internal management level and risk prevention and control ability, enhance their core competitiveness and achieve healthy and rapid development. China's financial, auditing, securities supervision, banking supervision, insurance supervision and state-owned supervision departments have issued a number of internal control policies and regulations in succession and have made important contributions to improve the management level and risk prevention ability of Chinese enterprises.
Firstly, this paper summarizes the related literatures at home and abroad, introduces the development status of internal control of commercial banks at home and abroad, and the relevant laws and regulations of internal control of commercial banks in China. This paper introduces the problems of internal control in Bank of China Jilin Branch from the following aspects: lack of risk management consciousness, biased understanding of internal control, poor information processing efficiency, defects in personnel management and weak supervision of internal control audit. In the end, this paper analyzes the factors of internal control factors based on a large number of theoretical research, and through strengthening the role of each factor and improving the function of each factor to solve the above problems. Five targeted factors and suggestions are put forward.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2
本文编号：2207429
[Abstract]:The objective practice of international banking shows that the increasing risks force commercial banks to improve and strengthen their internal control, which is also the primary condition for the survival and development of commercial banks.
Practice has proved that the three pillars of banking management are sound internal system, effective external supervision and good market constraints, among which effective internal control is the most critical internal factor to ensure the stable operation of the banking system. It is of great practical significance for commercial banks to improve their internal management level and risk prevention and control ability, enhance their core competitiveness and achieve healthy and rapid development. China's financial, auditing, securities supervision, banking supervision, insurance supervision and state-owned supervision departments have issued a number of internal control policies and regulations in succession and have made important contributions to improve the management level and risk prevention ability of Chinese enterprises.
Firstly, this paper summarizes the related literatures at home and abroad, introduces the development status of internal control of commercial banks at home and abroad, and the relevant laws and regulations of internal control of commercial banks in China. This paper introduces the problems of internal control in Bank of China Jilin Branch from the following aspects: lack of risk management consciousness, biased understanding of internal control, poor information processing efficiency, defects in personnel management and weak supervision of internal control audit. In the end, this paper analyzes the factors of internal control factors based on a large number of theoretical research, and through strengthening the role of each factor and improving the function of each factor to solve the above problems. Five targeted factors and suggestions are put forward.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2
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