以风险管理为核心的商业银行内控体系问题研究

发布时间：2018-01-11 22:33

本文关键词：以风险管理为核心的商业银行内控体系问题研究　出处：《湘潭大学》2012年硕士论文　论文类型：学位论文

【摘要】：中国在加入世贸组织之后，企业间的竞争日趋激烈，而作为国民经济主体的银行业更是将这种竞争演变的彻底。商业银行不仅需要应对强势的竞争对手，更需要面对的是一直伴随商业银行日常经营的风险问题。商业银行如何规避风险促使其内部控制体系的建立，从内部风险到外部风险都需要有一系列的措施和方法。因而，建立有效的内部控制体系能够让商业银行在激烈的竞争和复杂多变的风险中处于先进之列。由于商业银行的经营环境非常复杂，无时无刻都在应对着各种风险，所以各家商业银行不单是致力于建立完善有效的内部控制体系来应对风险，同时还设有专门的风险管理部门来处理这个问题。鉴于这种情况，为了更加有效的做到风险的控制，我们应当将内部控制和风险管理结合起来，，这样不仅有利于资源的有效配置而且能够使内部控制体系更加完整。本文分为五部分论述。第一部分说明了研究内部控制体系的现实意义以及建立以风险管理为核心的商业银行内控体系的迫切情况，将国内外关于内部控制的研究成果进行了总结和评述，说明了本文采用的研究方法和写作思路，并清楚的认识到本文的创新和不足之处。第二部分主要叙述了内部控制的基本概念、对内部控制理论的发展进行了梳理；针对商业银行面临的风险进行了分析，同样也对商业银行的风险管理理论的发展进行了回顾。通过对两个理论的简短介绍为本文的研究打下理论基础。第三部分是本文的理论分析，通过对我国商业银行内部控制理论的详细阐述，说明内部控制理论是内控体系建设的一个理论依据。同时，在分析风险管理理论的过程中，提出两个理论的相互作用对于内控体系的建设起到了很好的促进，而这些将推动着以风险管理为核心的内控体系构建逐渐走向成熟。为下文模式的搭建做好了理论分析。第四部分是以风险管理为核心的商业银行内控体系的构建，通过以上部分中对以风险管理为核心的内控体系的由来的介绍，对风险管理和内控体系的关系做出了分析，在本部分说明以风险管理为核心的内控体系模式设计的思路，包括构建方法和构建步骤。第五部分是本文的构建成果，提出多层次商业银行内部控制体系的构建。最后指出文章研究的局限性以及本文在之后可以深入研究的方面。
[Abstract]:In Chinese joined WTO, the increasingly fierce competition between enterprises, and as the subject of national economy, the banking sector is the competition completely. Commercial banks not only need to cope with the strong competition, need to face is always accompanied by risks of commercial bank daily camp. How to avoid the risk to establish its internal control the system of commercial banks, from the internal risk and external risks needs to have a series of measures and methods. Therefore, establishing an effective internal control system to allow commercial banks in the advanced ranks in the fierce competition and complex risks.
The commercial bank's business environment is very complex, in a variety of risk should be at every hour and moment, so the commercial banks are not only committed to establish a perfect internal control system is effective to deal with the risks, but also has a special risk management department to deal with this problem. In view of this situation, in order to do risk control more effective, we should the internal control and risk management together, which is beneficial to the effective allocation of resources and make the internal control system more complete.
This paper is divided into five parts. The first part illustrates the urgent situation of practical significance to study the internal control system and the establishment of risk management as the core of the internal control system of commercial banks, the domestic and foreign research results of internal control are summarized and reviewed, this paper illustrates the research methods and writing ideas, and clearly to realize the innovation and shortage of this article. The second part mainly describes the basic concepts of internal control and the development of the internal control theory is reviewed; the risk faced by commercial banks is analyzed, the same is also on the development of the theory of risk management of commercial banks are reviewed. Through a brief introduction to the two theories lay the theoretical foundation for this study. The third part is the theoretical analysis of this paper, based on the detailed theory of internal control of China's commercial banks, internal control System theory is a theoretical basis for the construction of the internal control system. At the same time, in the process of analysis of risk management theory, the interaction of the two theories for the construction of the internal control system plays a very good promotion, which will promote the risk management as the core of the internal control system construction to gradually mature. The theoretical analysis to build the models below. The fourth part is the construction of risk management as the core of the internal control system of commercial banks, the origin of risk management as the core of the internal control system of the above part of the introduction, on the relationship between risk management and internal control system to make the analysis, in this part of the design of internal control system in risk model management is the core of ideas, including the construction method and construction steps. The fifth part is the results of the construction of the internal control system, proposed to build multi-level commercial banks. Finally, the paper points out that The limitations of chapter study and the further research in this paper.

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F832.33

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