中国农业银行BD分行内部控制问题与对策

发布时间：2018-03-08 13:21

本文选题：农业银行　切入点：内部控制　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：自二十世纪九十年代以来,日本银行破产案、巴林银行破产案、亚洲金融危机、美国次贷危机等事件凸显了内部控制存在的问题以及这些问题造成的影响。因此,巴塞尔委员会陆续颁布了许多条例和法案,以强调商业银行内部控制的重要性。我国商业银行在发展过程中,也逐渐明确了商业银行健康发展的重要基础之一是健全的内部控制。内部控制有利于防范风险、化解难题、提高经营效益,实现稳健经营和持续发展。我国的许多商业银行在学习国际先进理念的基础上,不断探索着商业银行内部控制建设的模式和方法,通过完善内部控制制度,建立全面风险管理机制,内部控制很好地发挥了引导和制约的作用。但是,我国商业银行的内部控制仍然面临着一些问题,如何有效控制和防范风险、完善内部控制机制是我国银行业亟待解决的问题。本文选取一家国有大型银行的辖属二级分行,该行虽然建立了内部控制体系,但仍然面临一些问题,该行需要正视这些问题,进一步完善内部控制体制机制建设,构筑起防范风险的“防火墙”。本文从对基层农业银行内部控制研究出发,对农行BD分行的内部控制进行研究,对该行内部控制机制进行深入剖析,分析存在的问题,分析问题成因。结合BD分行的实际情况,通过内部控制五步法,针对农行BD分行内部控制存在问题提出对策建议。希望本文的研究内容和方法对国有大型商业银行基层机构内部控制的完善提供参考和借鉴。
[Abstract]:Since 1990s, the Bank of Japan bankruptcy cases, the Bank of Bahrain bankruptcy cases, the Asian financial crisis, the sub-prime mortgage crisis in the United States and other events have highlighted the problems in internal control and the impact of these problems. The Basel Committee has promulgated many regulations and bills to emphasize the importance of the internal control of commercial banks. It has also gradually become clear that one of the important bases for the healthy development of commercial banks is sound internal control. On the basis of studying the advanced international concepts, many commercial banks in our country are constantly exploring the models and methods of the internal control construction of commercial banks, and by perfecting the internal control system, Establishing a comprehensive risk management mechanism, internal control has played a good role in guiding and restricting. However, the internal control of commercial banks in China is still facing some problems, how to effectively control and prevent risks, Perfecting the internal control mechanism is an urgent problem to be solved in China's banking industry. In this paper, a large state-owned bank is selected to belong to a secondary branch. Although the bank has established an internal control system, it still faces some problems, and the bank needs to face these problems squarely. Further improve the construction of internal control system mechanism and build a "firewall" to guard against risks. This paper studies the internal control of BD branch of Agricultural Bank of China (ABC) from the perspective of the internal control research of the basic Agricultural Bank of China (ABC). Deeply analyze the internal control mechanism of the bank, analyze the existing problems, analyze the causes of the problems. Combined with the actual situation of BD branch, through the five-step method of internal control, In view of the problems existing in the internal control of BD branch of Agricultural Bank of China, the author hopes that the research contents and methods of this paper can be used for reference to improve the internal control of grass-roots institutions in large state-owned commercial banks.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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