ZX银行票据管理的内部控制研究
发布时间：2018-11-09 20:55
【摘要】：近些年来,金融行业发展迅速,而在金融行业中占据重要地位的商业银行也进入了发展的黄金时代。随着市场经济的发展,商业银行的功能定位也渐渐发生了变化,票据业务逐渐成为商业银行拓展的新业务,当然随之而来的是票据风险的增加。我国票据市场的发展已经有20多年的历史了,但是近些年来频频爆发的票据案件,不仅为商业银行的发展带来了巨大风险,也使整个金融市场产生了巨大危机。去年年初,农业银行被爆出了 39亿元的票据案,而后ZX银行兰州分行又发生了票据无法兑付事件,涉案金额达到9. 69亿元,天津银行上海分行票据业务发生了一起买入返售风险事件,涉及金额7. 86亿元。据相关媒体统计,近两年全国各地的银监局对银行票据业务的违规操作就开出了上百份罚单。票据市场的财务危机为我们敲响了警钟,同时也暴露出银行内部控制的薄弱。商业银行在拓展业务规模、追求高收益的同时,更需要注重自身的制度建设,完善银行的内部控制体系,建立有效的风险管理模式,积极的抵御风险、化解风险,才能为银行的发展提供强有力的保障。本文采用了文献研究法、案例研究法和规范研究法相结合,首先介绍了ZX银行及其内部控制现状,对其相关的案例事件进行了描述,然后介绍了商业票据管理的基本流程,提出了 ZX银行内部控制存在的问题,从内部控制的五个要素对票据风险产生的原因进行了具体的分析,包括银行的治理结构不合理、风险管理体系不科学、控制活动不完善、信息与沟通失效、监督体制不完善,最后有针对性的提出了建议,即改善内控环境、健全内控评估体系、开展有效的控制活动、完善信息沟通体系和加强监督。
[Abstract]:In recent years, the financial industry has developed rapidly, and the commercial banks, which occupy an important position in the financial industry, have entered the golden age of development. With the development of market economy, the function orientation of commercial banks has gradually changed. Bill business has gradually become a new business expanded by commercial banks. The development of our country's bill market has a history of more than 20 years, but in recent years, the frequent outbreak of bill cases not only brought great risks to the development of commercial banks, but also caused a huge crisis in the entire financial market. At the beginning of last year, the Agricultural Bank of China was exposed to a 3.9 billion yuan bill case, and then the Lanzhou Branch of ZX Bank occurred a non-payment incident, involving a total of 9. 5%. 6.9 billion yuan, Tianjin Bank of Shanghai branch of the bill business occurred a buy back sale risk incident, involving the amount of 7. 5%. 8.6 billion yuan. According to relevant media statistics, in the past two years, all over the country, the Banking Regulatory Bureau issued hundreds of fines for the illegal operation of bank bills business. The financial crisis of the paper market has sounded the alarm for us, but also exposed the weakness of the bank internal control. Commercial banks should pay more attention to their own system construction, perfect the internal control system, establish an effective risk management model, actively resist risks and defuse the risks, while expanding their business scale and pursuing high returns, and at the same time, the commercial banks should pay more attention to their own system construction, perfect the internal control system of the banks. To provide a strong guarantee for the development of banks. This paper adopts the literature research method, the case study method and the standard research method, first introduces the ZX bank and its internal control present situation, then has carried on the description to its related case event, then has introduced the commercial bill management basic flow. This paper puts forward the problems existing in the internal control of ZX bank, and analyzes the causes of bill risk from the five elements of internal control, including the unreasonable governance structure of the bank, the unscientific risk management system and the imperfect control activities. The information and communication failure, the supervision system is not perfect, finally put forward some suggestions, that is, improve the internal control environment, improve the internal control evaluation system, carry out effective control activities, improve the information communication system and strengthen the supervision.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33
本文编号：2321534
[Abstract]:In recent years, the financial industry has developed rapidly, and the commercial banks, which occupy an important position in the financial industry, have entered the golden age of development. With the development of market economy, the function orientation of commercial banks has gradually changed. Bill business has gradually become a new business expanded by commercial banks. The development of our country's bill market has a history of more than 20 years, but in recent years, the frequent outbreak of bill cases not only brought great risks to the development of commercial banks, but also caused a huge crisis in the entire financial market. At the beginning of last year, the Agricultural Bank of China was exposed to a 3.9 billion yuan bill case, and then the Lanzhou Branch of ZX Bank occurred a non-payment incident, involving a total of 9. 5%. 6.9 billion yuan, Tianjin Bank of Shanghai branch of the bill business occurred a buy back sale risk incident, involving the amount of 7. 5%. 8.6 billion yuan. According to relevant media statistics, in the past two years, all over the country, the Banking Regulatory Bureau issued hundreds of fines for the illegal operation of bank bills business. The financial crisis of the paper market has sounded the alarm for us, but also exposed the weakness of the bank internal control. Commercial banks should pay more attention to their own system construction, perfect the internal control system, establish an effective risk management model, actively resist risks and defuse the risks, while expanding their business scale and pursuing high returns, and at the same time, the commercial banks should pay more attention to their own system construction, perfect the internal control system of the banks. To provide a strong guarantee for the development of banks. This paper adopts the literature research method, the case study method and the standard research method, first introduces the ZX bank and its internal control present situation, then has carried on the description to its related case event, then has introduced the commercial bill management basic flow. This paper puts forward the problems existing in the internal control of ZX bank, and analyzes the causes of bill risk from the five elements of internal control, including the unreasonable governance structure of the bank, the unscientific risk management system and the imperfect control activities. The information and communication failure, the supervision system is not perfect, finally put forward some suggestions, that is, improve the internal control environment, improve the internal control evaluation system, carry out effective control activities, improve the information communication system and strengthen the supervision.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33
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