烟台商业银行内部控制案例研究
发布时间：2018-08-29 09:35
【摘要】：商业银行在我国金融体系中占据着极其重要的地位，有效降低其运行中的风险水平有利于我国银行体系的安全发展。其运行风险的降低不仅需要外部的监督与管理更需要其自身建立起有效的内部控制机制。然而，随着商业银行的快速发展，各种风险也随之而来。2012年爆发的烟台银行4亿多元票据案使得该行一系列违规案件浮出水面，再一次说明我国商业银行内部控制是存在着严重的漏洞的。面对这频繁发生的商业银行案件，银监会主席尚福林也在会议中强调商业银行要建立健全内部控制机制，严守风险底线。尽管我国商业银行在快速发展的同时也建立了相应的内部控制机制，但金融风险仍然处于高发的态势。在众多原因之中内部控制制度的制定与实施不能满足控制金融风险的需要无疑成为了最根本的原因。 本文主要拟采取文献研究法、规范研究与实地调研相结合案例分析法三种方法对商业银行内部控制进行研究与分析，选取烟台银行作为研究对象，采用案例分析的形式，首先，对烟台银行及四个与内控漏洞相关的四个案例进行简单地介绍与描述；其次，对烟台银行的案例进行深入地剖析，在分析过程中首先阐述能够有效分析本案例文的内部控制整体框架，，以作为分析研究案例的依据和基础，进而提出该行内部控制方面存在的问题并有效分析产生问题的原因；最后，针对该行内部控制存在问题的原因提出案例的结论及建议。 不断加深拓宽对我国商业银行内部控制的理论研究，从我国所面临的的实际情况出发，并借鉴国际内部控制的先进理论，不断完善并健全我国商业银行的内部控制机制以有效提高我国商业银行风险管理水平，这对我国商业银行的健康长远发展是非常迫切，非常重要的。
[Abstract]:Commercial banks play an extremely important role in China's financial system, and it is beneficial to the safe development of our banking system to effectively reduce the risk level in their operation. The reduction of operational risk requires not only external supervision and management, but also the establishment of an effective internal control mechanism. However, with the rapid development of commercial banks, all kinds of risks have followed. The 400 million yuan bill case of Yantai Bank in 2012 brought to the surface a series of illegal cases at the bank. Once again, there are serious loopholes in the internal control of commercial banks in China. In the face of this frequent commercial bank cases, Banking Regulatory Commission Chairman Shang Fulin also stressed in the meeting that commercial banks should establish and improve internal control mechanisms and strictly observe the risk bottom line. Although commercial banks in our country have established the corresponding internal control mechanism at the same time, the financial risk is still in the situation of high incidence. Among the many reasons, the establishment and implementation of internal control system can not meet the need of controlling financial risk. This paper mainly adopts the literature research method, the normative research and the field investigation unifies the case analysis method to carry on the research and the analysis to the commercial bank internal control, selects Yantai bank as the research object, adopts the case analysis form, first, This paper briefly introduces and describes the Yantai Bank and four cases related to the internal control loophole. Secondly, the case of Yantai Bank is deeply analyzed. In the process of analysis, the whole frame of internal control which can effectively analyze the case text is expounded, which is the basis and foundation of the case analysis, and then the problems existing in the internal control of the bank are put forward and the causes of the problems are analyzed effectively. Finally, the conclusions and suggestions of the case are put forward for the problems in internal control of the bank. Deepening and broadening the theoretical research on the internal control of commercial banks in our country, proceeding from the actual situation faced by our country, and drawing lessons from the advanced theories of international internal control, It is very urgent and important for the healthy and long-term development of Chinese commercial banks to continuously improve and perfect the internal control mechanism of our country's commercial banks in order to effectively improve the risk management level of our country's commercial banks.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33
[Abstract]:Commercial banks play an extremely important role in China's financial system, and it is beneficial to the safe development of our banking system to effectively reduce the risk level in their operation. The reduction of operational risk requires not only external supervision and management, but also the establishment of an effective internal control mechanism. However, with the rapid development of commercial banks, all kinds of risks have followed. The 400 million yuan bill case of Yantai Bank in 2012 brought to the surface a series of illegal cases at the bank. Once again, there are serious loopholes in the internal control of commercial banks in China. In the face of this frequent commercial bank cases, Banking Regulatory Commission Chairman Shang Fulin also stressed in the meeting that commercial banks should establish and improve internal control mechanisms and strictly observe the risk bottom line. Although commercial banks in our country have established the corresponding internal control mechanism at the same time, the financial risk is still in the situation of high incidence. Among the many reasons, the establishment and implementation of internal control system can not meet the need of controlling financial risk. This paper mainly adopts the literature research method, the normative research and the field investigation unifies the case analysis method to carry on the research and the analysis to the commercial bank internal control, selects Yantai bank as the research object, adopts the case analysis form, first, This paper briefly introduces and describes the Yantai Bank and four cases related to the internal control loophole. Secondly, the case of Yantai Bank is deeply analyzed. In the process of analysis, the whole frame of internal control which can effectively analyze the case text is expounded, which is the basis and foundation of the case analysis, and then the problems existing in the internal control of the bank are put forward and the causes of the problems are analyzed effectively. Finally, the conclusions and suggestions of the case are put forward for the problems in internal control of the bank. Deepening and broadening the theoretical research on the internal control of commercial banks in our country, proceeding from the actual situation faced by our country, and drawing lessons from the advanced theories of international internal control, It is very urgent and important for the healthy and long-term development of Chinese commercial banks to continuously improve and perfect the internal control mechanism of our country's commercial banks in order to effectively improve the risk management level of our country's commercial banks.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33
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5 张晓q
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