HB银行内部控制建设研究

发布时间：2018-03-14 22:26

本文选题：内部控制　切入点：风险管理　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：现阶段,随着金融环境的变化,互联网金融蓬勃发展,传统商业银行的业务模式受到挑战。受国家经济政策影响,银行息差缩窄,商业银行盈利困难。存款利率开放使得存款竞争加剧,各家银行开始打价格战,城市商业银行的营业能力下降。风险暴露加剧,金融业营私舞弊案件频发,商业银行为加强公司治理、培育建设合规文化、健全流程、管控风险、防范案件、提高风险管理的能力,构建稳定、和谐的金融环境,必须将内部控制水平提升到一个新高度。本文通过研究内部控制的基础理论及发展趋势,学习先进银行的优秀案例,分析研究HB银行内部控制体系现状。从内部环境问题、控制活动问题、风险评估问题、信息沟通问题、监督机制问题五个方面对HB银行内部控制中存在的问题进行剖析,认识到内部控制问题的核心因素是制度体制尚需完善,专业的内部控制人才不足,内部控制体系需要整合。本文针对内部控制“五要素”提出了相应的、具体的优化建议,通过搭建网状的内部控制架构取代总分式的管理方式。优化控制活动的控制效果,完善制度体系建设。通过建立内部控制人才库的方式储备和保持内部控制优秀人才,为内部控制提供新鲜血液。强化风险管理,适时调整风险偏好,做到业务可进可退,加快经营转型。加速信息系统整合的脚步,实现资源共享,整合数据平台,优化操作流程,减少人工干预,提高信息系统自动化程度。充分发挥三道防线在内部控制中的作用,加强监督检查,充分发挥检查结果对经营发展的反作用。本文以现阶段HB银行内部控制的实际发展情况为出发点,提出上述优化建议,但在实际操作中,由于人力物力消耗巨大,考虑现阶段的经营管理重点,系统建设的时间较长等因素,可能存在一定的操作困难,还需要在实践中不断优化和改进。
[Abstract]:At present, with the change of the financial environment and the booming development of Internet finance, the traditional business model of commercial banks is challenged. Under the influence of national economic policies, bank interest margin has narrowed. It is difficult for commercial banks to make profits. The opening of deposit interest rates intensifies the competition for deposits. Banks begin to wage price wars, and the ability of urban commercial banks to operate is declining. The exposure to risks has increased, and cases of fraud in the financial industry have frequently occurred. In order to strengthen corporate governance, foster a compliance culture, improve processes, manage risks, prevent cases, improve risk management capabilities, and build a stable and harmonious financial environment, It is necessary to raise the level of internal control to a new height. This paper studies the basic theory and development trend of internal control, studies the excellent cases of advanced banks, analyzes and studies the present situation of HB bank's internal control system. This paper analyzes the problems existing in the internal control of HB bank from five aspects: control activity problem, risk assessment problem, information communication problem and supervision mechanism problem. It is recognized that the core factor of the internal control problem is that the system system still needs to be perfected. There is a shortage of professional internal control personnel, and the internal control system needs to be integrated. This paper puts forward corresponding and specific optimization suggestions for the "five elements" of internal control. By building a network of internal control structure to replace the overall management, optimize the control effect of control activities, improve the system construction, through the establishment of internal control talent pool of the way to reserve and maintain internal control of outstanding personnel, To provide fresh blood for internal control, strengthen risk management, adjust risk preference timely, make business advance and retreat, speed up operation transformation, accelerate the pace of information system integration, realize resource sharing, integrate data platform, optimize operation flow, Reduce manual intervention, improve the degree of automation of information systems, give full play to the role of the three lines of defense in internal control, and strengthen supervision and inspection, Taking the actual development of HB bank's internal control as the starting point, the paper puts forward the above optimization suggestion, but in practice, because of the huge consumption of manpower and material resources, Considering the key points of management and management at the present stage and the long time of system construction, there may be some difficulties in operation, which need to be optimized and improved in practice.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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