建设银行L支行内部控制研究

发布时间：2018-03-06 13:44

本文选题：商业银行　切入点：内部控制　出处：《浙江大学》2012年硕士论文　论文类型：学位论文

【摘要】：我国商业银行作为金融体系的中流砥柱,其经营状况与整个金融体系的稳定息息相关,单个银行内部控制体系的不完善而形成的经营风险有可能波及至整个金融体系,造成不可估量的损失。因此,从我国商业银行实际出发,设计完善且有效银行内部控制体系,提高银行内部控制水平以防范风险,显得尤为必要和迫切。本文以建设银行L支行为研究对象,在充分研究国内外内部控制相关理论以及系统论、控制论、信息论等方法论原理的基础上,首先对L支行内部控制现状进行评价研究,分析其内部控制存在的问题及成因,指出L支行建立完善有效的内部控制系统是其必然选择；然后,确立了L支行内部控制系统设计的总体目标与设计原则,结合相关理论与L支行实际进行内部控制系统设计,提出L支行内部控制系统的总体设计方案,即建立一个以内部控制环境为基础,以风险管理为导向,以经营业务品种为主要控制对象,以管理信息系统为依托,内部监督检查与外部稽核相协调的动态内部控制系统。在此基础上,进行L支行内部控制系统各子系统的设计,包括控制环境子系统、风险评估子系统、控制活动子系统、信息与交流子系统、监督子系统等五个方面。最后对新的控制系统进行了评价,突出其科学性和合理性。本文的研究成果对于建立完善的内部控制系统是商业银行有效防范风险,提高核心竞争力具有指导作用,同时也有利于确保银行稳健运行。同时本文在国有商业银行二级分行内部控制系统设计方面进行了初步的研究探索,希望能够对他行内部控制系统建设提供有益的借鉴。
[Abstract]:As the mainstay of the financial system, commercial banks of our country are closely related to the stability of the whole financial system, and the operational risks caused by the imperfection of the internal control system of a single bank may spread to the whole financial system. Therefore, it is necessary and urgent to design a perfect and effective bank internal control system and improve the level of bank internal control to prevent risks. Based on the research object of L branch behavior of China Construction Bank and the relevant theories of internal control at home and abroad as well as the principles of system theory, cybernetics, information theory and so on, the present situation of L branch internal control is evaluated and studied in this paper. This paper analyzes the problems and causes of its internal control, points out that it is inevitable for L Branch to establish a perfect and effective internal control system, and then establishes the overall goal and design principle of the design of L branch internal control system. Combining the relevant theory with the practice of L branch, the paper puts forward the overall design scheme of the internal control system of L branch, that is, to establish an internal control environment based on risk management. The dynamic internal control system, which is based on the management information system and the internal supervision and inspection and external audit, is designed for the internal control system of L branch, based on the operation variety as the main control object, the management information system as the basis, the internal supervision and inspection coordinated with the external audit, and the design of each subsystem of the L branch internal control system. It includes five aspects: control environment subsystem, risk assessment subsystem, control activity subsystem, information and communication subsystem, supervision subsystem and so on. Finally, the new control system is evaluated to highlight its scientific nature and rationality. The research results of this paper can guide the establishment of a perfect internal control system for commercial banks to effectively guard against risks and improve their core competitiveness. At the same time, it also helps to ensure the steady operation of the bank. At the same time, this paper makes a preliminary study on the design of internal control system in the secondary branch of state-owned commercial banks, hoping to provide useful reference for the construction of internal control system of other banks.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33

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