中小银行内部控制环境影响因素研究

发布时间：2018-04-03 09:50

本文选题：中小银行　切入点：内部控制环境　出处：《中国海洋大学》2012年硕士论文

【摘要】：近年来国际上美国中小银行掀起“倒闭潮”，而国内方面贵阳市商业银行、北京农商行又相继爆出了违规违纪案件，引发了人们对于中小银行的内部控制和风险管理的关注。内部控制环境是内部控制系统发挥作用的重要基础，内部控制失效的关键原因在于内部控制环境存在问题，尤其是中小银行在大型国有银行、外资银行的双重压力下，迫切需要加强对其内部控制环境的深入研究。本文对中小银行内部控制环境进行了概念界定，并着重分析了我国中小银行内部控制环境的基本现状，中小银行发展环境持续恶化和违规违纪案件频发客观上要求中小银行加快完善内部控制环境的进程。并且从广义的角度，分析构建了中小银行内部控制环境因素框架，其中外部环境因素包括宏观经济与中小银行的运行、中小银行与中小企业的互动发展、金融监管政策和监管力度以及中小银行的信息化和技术革新；内部环境因素包括中小银行的多元化产权制度以及组织结构、管理层治理与权责分配以及员工的胜任能力等，并且分析了中小银行特有的内部环境因素，包括以资本充足率为代表的资产质量和以不良贷款率为代表的信用风险。并据此提出完善中小银行内部控制环境需要“内外兼修”，，提出在外部环境方面要加强金融生态环境的建设、推动中小银行“对口”中小企业的互动发展、实行针对中小银行的差别监管政策、加快中小银行的信息技术革命，构建外部环境的应对机制；而内部环境方面，要“苦练内功”，通过产权多元化，董事会、监事会、审计委员会等公司治理结构和组织架构的完善推动内部控制环境的改善，强调培育良好的内部控制文化，发挥内部审计的职能，从内部环境和外部环境两个方面入手推动中小银行的内部控制环境建设，进而完善中小银行的内部控制和风险管理。最后基于规范分析的结果，以齐鲁银行票证伪造案作为案例，对其所暴露的内部控制环境缺陷进行分析，并据此提出改善齐鲁银行内部控制环境的政策建议，完善齐鲁银行内部控制环境建设。
[Abstract]:In recent years, American small and medium banks have started a "wave of bankruptcy" in the world, while the domestic Guiyang Commercial Bank and the Beijing Agricultural and Commercial Bank have one after another broken rules and regulations, which has aroused people's attention to the internal control and risk management of small and medium-sized banks.The internal control environment is the important basis for the internal control system to play its role. The key reason for the failure of the internal control system lies in the existence of problems in the internal control environment, especially under the pressure of the large state-owned banks and foreign banks.It is urgent to strengthen the in-depth study of its internal control environment.This paper defines the concept of internal control environment of small and medium-sized banks, and analyzes the basic situation of the internal control environment of small and medium-sized banks in China.The continuous deterioration of the development environment and frequent cases of violation of rules and regulations in small and medium-sized banks objectively require them to speed up the process of perfecting the internal control environment.And from a broad perspective, this paper analyzes and constructs the framework of internal control environmental factors of small and medium-sized banks, in which external environmental factors include macro-economy and the operation of small and medium-sized banks, and the interactive development between small and medium-sized banks and small and medium-sized enterprises.Financial supervision policy and supervision strength, information and technological innovation of small and medium-sized banks, internal environmental factors include diversified property rights system and organizational structure of small and medium-sized banks, management governance and distribution of powers and responsibilities, competency of employees, etc.It also analyzes the specific internal environmental factors of the small and medium-sized banks, including the capital adequacy ratio represented by the asset quality and the non-performing loan ratio as the representative of credit risk.On the basis of this, the author puts forward that the improvement of the internal control environment of small and medium-sized banks should be "both inside and outside", and that the construction of financial ecological environment should be strengthened in order to promote the interactive development of small and medium-sized enterprises in small and medium-sized banks.To implement the differential supervision policy for small and medium-sized banks, speed up the information technology revolution of small and medium-sized banks, and build a coping mechanism for the external environment; and in the internal environment, we should "practice our internal work" through the diversification of property rights, the board of directors, and the board of supervisors.The improvement of corporate governance structure and organizational structure, such as the Audit Committee, promotes the improvement of the internal control environment, emphasizes the cultivation of a good culture of internal control, and gives play to the function of internal audit.From the two aspects of internal environment and external environment, the construction of internal control environment of small and medium-sized banks is promoted, and the internal control and risk management of small and medium-sized banks are improved.Finally, based on the results of normative analysis, taking Qilu Bank ticket forgery case as a case, this paper analyzes the internal control environment defects exposed by Qilu Bank, and puts forward some policy recommendations to improve the internal control environment of Qilu Bank.Improve Qilu Bank's internal control environment.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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