中国进出口银行湖南省分行内部控制研究

发布时间：2018-09-04 13:42

【摘要】：进入2013年，由美国次贷危机所带来的金融危机的影响到现在还没有完全消退，21世纪世界经济要保持稳定发展，必然要求一个稳定的金融系统。特别对中国而言，银行在金融系统乃至国民经济中的地位是支配性的，所以提升银行内部控制能力是中国监管当局以及各银行机构都亟需面对的重大课题。中国进出口银行成立于1994年，是直属国务院领导的、政府全资拥有的国家政策性银行，中国进出口银行湖南省分行是该行的一家经营性分行。不同于其他银行的省级分行，湖南省行没有下设市县级别的分支机构，业务营销、办理都集中在省分行一级，因此该行面临的操作风险、信用风险更加集中。伴随着该行业务的迅速发展，一些矛盾和问题也逐渐暴露出来，特别是分行经营中面临的信用风险、市场风险以及操作风险。面对新形势新任务，，如何提升该行的内部控制水平，有效防控相关风险是一项迫切且重要的任务。在此背景下，本文主要论述了中国进出口银行湖南省分行内部控制防控策略及其实施保障。文章先对银行内部控制理论发展以及重要的理论基础进行综述，在此基础上，分析了中国进出口银行湖南省分行内部控制存在的问题及其原因，通过统计数据，确定风险事件的分布情况及频率。接着参照内部控制五要素，结合典型案例分析，提出了该行针对操作风险、信用风险的防控方法以及防控策略。最后就上述策略的全面实施，提出了相关保障措施。本文主要有两方面的意义。一是促进进出口银行湖南省分行的稳健经营。银行业作为中国金融业的主体会造成中国金融体系的动荡，严重情况下会影响国家安全和社会稳定。因此建设和完善有效地内部控制机制识别、评估风险，采取适当的防范和控制措施避免银行经营危机以及金融体系安全，保障国民经济的持续发展有着较强的现实意义。二是提升进出口银行湖南省分行的管理水平，促进其更好地应对国际金融竞争。进出口银行定位于国际合作银行，主要责任是推动中国进出口贸易和国际经济合作，在金融竞争日趋激烈的背景下，其必然要迎接经济全球化和金融开放的挑战。外资银行市场竞争经验丰富、风险控制意识和措施手段高，拥有了较为丰富的内部控制和风险管理经验。因此完善内部控制，对于进出口银行国际化发展，积极应对金融全球化以及推进中国金融改革开放具有重要的意义。
[Abstract]:In 2013, the impact of the financial crisis caused by the subprime mortgage crisis in the United States has not completely subsided. In order to maintain a stable development of the world economy in the 21st century, a stable financial system must be required. Especially for China, the status of banks in the financial system and even in the national economy is dominant, so to improve the internal control capacity of banks is an important issue that the Chinese regulatory authorities and banking institutions urgently need to face. The Export-Import Bank of China was established in 1994 under the direct leadership of the State Council and is a state policy bank wholly owned by the government. The Hunan Branch of the Import and Export Bank of China is an operating branch of the bank. Different from the provincial branches of other banks, Hunan Province Bank does not set up branches at the city and county level, so the operation risk and credit risk of the bank are even more concentrated because the business marketing and management are concentrated at the provincial branch level. With the rapid development of the bank's business, some contradictions and problems are gradually exposed, especially the credit risk, market risk and operational risk faced by the branch management. Facing the new situation and new task, it is an urgent and important task how to improve the internal control level of the bank and how to effectively prevent and control the related risks. In this context, this paper mainly discusses the internal control strategy and its implementation guarantee of the Hunan Branch of Exim Bank of China. This paper first summarizes the development of the theory of bank internal control and its important theoretical basis, then analyzes the problems and causes of internal control in the branch of China Export-Import Bank of Hunan Province, and through the statistical data, the paper analyzes the problems and causes of the internal control in Hunan Branch of Export-Import Bank of China. Determine the distribution and frequency of risk events. Then, referring to the five elements of internal control, combined with the analysis of typical cases, the paper puts forward the prevention and control methods and strategies for operational risk, credit risk and prevention and control. Finally, put forward the relevant safeguard measures to the implementation of the above strategy in an all-round way. This paper has two main meanings. First, to promote the sound operation of the branch of the Import and Export Bank of Hunan Province. Banking, as the main body of China's financial industry, will cause turbulence in China's financial system, and will seriously affect national security and social stability. Therefore, it is of great practical significance to construct and perfect the effective internal control mechanism identification, evaluate the risk, take appropriate prevention and control measures to avoid the banking crisis and the security of the financial system, and ensure the sustainable development of the national economy. Second, improve the management level of Exim Bank Hunan Branch, promote it to deal with international financial competition better. The import and export bank is located in the international cooperation bank, the main responsibility is to promote China's import and export trade and international economic cooperation. Under the background of the increasingly fierce financial competition, it must meet the challenge of economic globalization and financial opening. Foreign banks have rich experience in market competition, high awareness of risk control and measures, and rich experience in internal control and risk management. Therefore, it is of great significance to perfect internal control for the international development of Export-Import Bank, to actively respond to financial globalization and to promote China's financial reform and opening up.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.31

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