我国商业银行公司治理与内部控制研究

发布时间：2018-02-09 15:13

本文关键词： 商业银行内部控制公司治理股权结构　出处：《天津财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：银行业在国民经济发展中起到重要的融资中介作用,银行业的发展与人民生活稳定息息相关,高风险高负债的商业银行经营特殊性决定了商业银行需要面对很大的经营管理风险。随我国商业银行股份制改革和经济全球化趋势,我国商业银行公司治理机构和内部控制制度将承受更严厉的考验。为提高应对风险的能力和抵御国外银行的激烈竞争,完善公司治理结构,加强内部控制,防范经营风险,提高自身核心竞争力,成为现在我国商业银行经营管理的主要任务。近年来,我国商业银行接连发生的一系列违法违规案件,大多与操作风险有关,迫使各监管机构和商业银行内部所有者经营者更加关注操作风险控制。文章从公司治理与内部控制的基础理论着手,研究公司治理和内部控制的发展过程,公司治理的结构特征和内部控制有效性衡量标准,以揭示二者之间的相关性。并从商业银行公司治理的角度,分析我国商业银行内部控制管理方面存在的问题,找出其解决的办法,从而提高内部控制有效性,提升我国商业银行的国际竞争力和可持续发展力。文章采用我国商业银行公司治理对内部控制影响的实证研究,从董事会监事会特征、股权结构特征等方面分析其与内部控制之间的联系,比较四大国有银行与非四大股份制银行的内部控制评价情况,指出我国商业银行公司治理缺乏控制机制、内部控制制度流于形式的现状,并提出将控制机制和激励机制引入我国商业银行的监督管理环节的改进建议,试图通过优化股权结构和加强董事会独立性和效率等方式,建立更加良好的公司治理环境,最终达到完善内部控制制度的目标。
[Abstract]:The banking industry plays an important role as a financing intermediary in the development of the national economy. The development of the banking industry is closely related to the stability of people's lives. The particularity of commercial banks with high risk and high debt determines that commercial banks have to face a great risk of operation and management. With the trend of joint-stock system reform and economic globalization of commercial banks in China, In order to improve the ability to deal with risks and resist the fierce competition of foreign banks, we should perfect the corporate governance structure, strengthen internal control and guard against operational risks. Improving our core competitiveness has become the main task of the commercial banks in our country. In recent years, a series of illegal and illegal cases have occurred in China's commercial banks, most of which are related to operational risks. Forcing regulators and commercial bank owners and operators to pay more attention to operational risk control. Based on the basic theory of corporate governance and internal control, this paper studies the development process of corporate governance and internal control, the structural characteristics of corporate governance and the measurement standard of effectiveness of internal control. In order to reveal the correlation between the two, and from the perspective of corporate governance of commercial banks, this paper analyzes the problems existing in the internal control management of commercial banks in China, and finds out the solutions to the problems, so as to improve the effectiveness of internal control. Enhance the international competitiveness and sustainable development of Chinese commercial banks. Based on the empirical study of the influence of corporate governance on internal control in China's commercial banks, this paper analyzes the relationship between corporate governance and internal control from the characteristics of board of directors and ownership structure. By comparing the internal control evaluation between the four state-owned banks and the non-four major joint-stock banks, the paper points out that the corporate governance of commercial banks in China lacks of control mechanism, and the internal control system is a mere formality. The paper also puts forward some suggestions on how to introduce the control mechanism and incentive mechanism into the supervision and management of Chinese commercial banks, and tries to establish a better corporate governance environment by optimizing the ownership structure and strengthening the independence and efficiency of the board of directors. Finally, to achieve the goal of perfecting the internal control system.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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