农业银行KF分行内控管理问题研究

发布时间：2018-07-02 19:47

本文选题：农业银行 + 内控管理　；参考：《兰州交通大学》2017年硕士论文

【摘要】：近年来,随着金融业不断发展,银行业务逐步走向国际化、多元化和市场化,经济一体化进程加快,面临竞争压力也逐年增加。外部行业竞争方面,民营银行、外资银行的加入、农村信用社改制农村商业银行等,行业内的竞争已经处于白热化状态,商业银行为了适应激烈的竞争环境,必然要增强在产品、服务方面创新的力度,创新的产品与服务由于未能经历长时间市场的检验,这必然会使银行面临更多的风险。银行业为了实现健全有效的内控管理体系,提高内控管理水平已经成为了企业管理者共同认可的管理方式。中国农业银行KF分行作为国家大型金融性企业的一级分支机构,能否提高内控管理水平、加强风险管理、维护资产安全是其持续、稳健、健康发展的关键。从中国农业银行KF分行内控管理实践来看,内控管理就是通过最高效的内部控制来防范风险事件的发生或者把风险事件的损失降到最低程度,达到损失事件危害的最小化处理,最终实现银行利润的最大化。所以,KF分行的内部控制与风险管理二者之间有着水乳交融、藕断丝连的深刻联系,内部控制为风险管理构筑环境平台,风险管理的实现则依赖于内部控制的高效实施。内控管理质量不断提高是KF分行实现“建成区域一流金融企业”目标的重要保障,甚至关系到自身的生存与发展。在此基础上,本文以农业银行KF分行的内部控制与风险管理两方面为出发点,通过内部控制活动、控制环境、风险识别与评估、监督评审、信息交流等五个内部控制关键因素,结合KF分行的各类具有代表性业务的内控管理现状,揭示了KF分行内控管理中存在的不足。之后就农业银行KF分行内控管理当前存在的问题,提出了针对性的优化措施与提升建议。一是深化机构改革,提升理念认同。二是提高员工风险识别能力。三是提高控制活动能动性。四是完善信息系统建设。五是强化内部监督的职能。希望本文的研究内容和结论对农业银行KF分行内控管理水平的优化与改良提供参考,并尽可能为国内商业银行内控管理体系完善、水平提升提供帮助。
[Abstract]:In recent years, with the continuous development of the financial industry, the banking business gradually moves towards internationalization, diversification and marketization, the process of economic integration is accelerated, and the pressure of competition is increasing year by year. In terms of external industry competition, the entry of private banks and foreign banks, the reform of rural credit cooperatives into rural commercial banks, and so on, the competition in the industry has been in a white-hot state. In order to adapt to the fierce competitive environment, commercial banks, It is necessary to strengthen innovation in products and services, and innovative products and services will inevitably make banks face more risks because they have not experienced long market tests. In order to achieve sound and effective internal control management system, improving the level of internal control management has become a common management mode approved by enterprise managers. Agricultural Bank of China KF Branch as a branch of large national financial enterprises can improve the level of internal control management strengthen risk management and maintain asset safety is the key to its sustained steady and healthy development. Judging from the practice of internal control management in KF Branch of Agricultural Bank of China, internal control management is to prevent the occurrence of risk events or minimize the loss of risk events through the most efficient internal control, so as to minimize the damage caused by loss events. Finally realize the bank profit maximization. Therefore, the internal control and risk management of KF branch have a deep connection between internal control and risk management. Internal control builds an environmental platform for risk management, and the realization of risk management depends on the efficient implementation of internal control. Improving the quality of internal control management is an important guarantee for KF branch to realize the goal of "building a regional first-class financial enterprise", and even relates to its own survival and development. On this basis, this paper takes the internal control and risk management of agricultural bank KF branch as the starting point, through five key factors of internal control, including internal control activities, control environment, risk identification and evaluation, supervision and evaluation, information exchange, etc. Combined with the current situation of internal control management in various representative business of KF branch, the deficiency of internal control management in KF branch is revealed. After that, the paper puts forward some optimization measures and promotion suggestions on the problems existing in the internal control management of Agricultural Bank of China (KF) Branch. First, deepen institutional reform and promote conceptual identity. Second, improve the ability of staff risk identification. Third, improve the activity of control activities. Fourth, improve the construction of information systems. Fifth, strengthen the function of internal supervision. It is hoped that the research contents and conclusions of this paper can provide a reference for the optimization and improvement of the internal control management level in KF branch of Agricultural Bank, and provide help to improve the internal control management system and upgrade the level of domestic commercial banks as much as possible.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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