基于全面风险管理的Z银行省级分行内部控制研究

发布时间：2018-02-11 00:37

本文关键词： 全面风险管理内部控制主营业务　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展,银行业内外部形势异常严峻,国内外金融市场都弥漫着焦虑不安甚至恐慌的情绪。全球股票市场大幅下跌,汇率市场剧烈波动,新兴市场货币也大幅走弱。从国内情况来看,我国进入了经济周期,并且预期会持续很长一段时间。由于我国经济处于速度换挡、结构调整、动力转换的关键节点,经济下行的压力依然很大,银行业进入了“利润增速放缓,不良资产陡升”的阶段。近年来,我国商业银行频繁发生风险案件,居高不下的涉案金额以及层出不穷的作案手段,足以看出商业银行在经营管理上仍存在许多漏洞,银行对于风险管理及内部控制的重视还远远不够。内部控制是商业银行在经营过程中的一种自我约束,是其为完成经营目标,对人员及各业务活动进行风险控制以及相互制约的措施和程序。银行作为具有极高风险的行业,其经营的各项业务因特点不同,所产生的风险也各不相同。为了保证商业银行能够稳定的发展,必须建立起一套与其自身匹配的、有侧重点的内部控制管理体系。内部控制的强化不仅能够提高商业银行对风险的防范能力,而且对营造一个稳定发展的经营环境有很大帮助。现阶段除了需要加强外部监管,更需要加快内部控制体系的转型,从全面风险管理的角度使其能够适应各类业务的发展需要,防范各类风险的发生。本文的研究首先根据相关文献阐述了商业银行风险管理与内部控制的相关理论,并引入了全面风险管理的概念,提出全面风险管理与内部控制的关系。进而介绍了Z银行省级分行的内部控制管理模式以及内部控制现状,根据其经营的不同业务,按照个人金融业务、贷款业务、电子银行业务、国际业务、会计结算业务这五大主营业务提出了在风险管理中存在的主要问题。在此基础上,通过文献研究、案例分析等方法,结合审计学、货币金融学以及管理学理论对Z银行省级分行内部控制存在的问题进行剖析,从而针对不同业务提出相关完善风险管控的措施,并在全面风险管理的基础上提出完善Z银行省级分行内部控制建设的相关建议,如优化内部控制体系、完善风险识别及评估机制、建立有效信息交流及反馈机制等。
[Abstract]:With the development of the economy, the internal and external situation of the banking industry is extremely severe. The financial markets both at home and abroad are filled with anxiety and even panic. The global stock market has fallen sharply, and the exchange rate market has fluctuated sharply. Emerging market currencies have also weakened substantially. From the domestic point of view, our country has entered an economic cycle and is expected to continue for a very long time. Because our economy is at the key point of speed shift, structural adjustment, and power transformation, The downward pressure on the economy is still very high. The banking industry has entered the stage of "slow growth in profits and sharp rise in non-performing assets." in recent years, China's commercial banks have had frequent risk cases, high amounts of money involved and endless means of committing crimes. It can be seen that there are still many loopholes in the management of commercial banks, and the attention of banks to risk management and internal control is far from enough. Measures and procedures for risk control and mutual restraint of personnel and various business activities. As an industry with very high risk, banks operate different types of business because of their characteristics. In order to ensure the stable development of commercial banks, it is necessary to set up a set of matching ones. The strengthening of internal control can not only improve the ability of commercial banks to guard against risks, but also greatly help to create a stable and developing business environment. At this stage, in addition to the need to strengthen external supervision, It is even more necessary to accelerate the transformation of the internal control system so that it can be adapted to the development needs of various types of business from the perspective of comprehensive risk management. Firstly, according to the relevant literature, this paper expounds the relevant theories of risk management and internal control of commercial banks, and introduces the concept of comprehensive risk management. This paper puts forward the relationship between overall risk management and internal control, and then introduces the internal control management mode of Z bank provincial branch and the present situation of internal control. According to its different business, according to the personal financial business, the loan business, The five major businesses of electronic banking, international business and accounting settlement have put forward the main problems in risk management. On this basis, through literature research, case analysis and other methods, combined with audit, Monetary finance and management theory analyze the problems existing in the internal control of the provincial branch of Z bank, so as to put forward the relevant measures to perfect the risk control for different business. On the basis of the overall risk management, the paper puts forward some suggestions to improve the internal control construction of Z bank provincial branch, such as optimizing the internal control system, perfecting the risk identification and evaluation mechanism, establishing effective information exchange and feedback mechanism, and so on.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33

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