建行湖南省分行内部控制体系优化研究

发布时间：2018-04-17 15:05

本文选题：建行湖南省分行 + 内部控制　；参考：《湖南大学》2012年硕士论文

【摘要】：商业银行被认为是市场风险的交接点，具有高风险性和易失败性，这是由金融风险的内在脆弱性所决定的。而金融机构所固有的内在脆弱性是金融业的本性，是由金融业高负债经营的行业特点所决定的，是现代金融风险产生的内在根源。商业银行作为经营货币的特殊金融企业，，风险不同于一般行业，它的大约80%-90%的资金来源于客户手中。随着市场竞争的日益激烈，以及企业自身进一步发展的要求，内部控制为企业特定目标的实现提供合理保证的政策和程序，作为一种企业自我约束自我控制的管理手段和技术，日益受到管理者及利益相关者的关注与重视。作为高风险高负债企业，商业银行内部控制具有更为重要的意义。文章从内部控制的基本理论出发，着重介绍内部控制发展的四个阶段，并阐述了商业银行内部控制的定义及其构成、目标，然后将COSO委员会提出的内部控制五要素作为切入点，结合建行湖南省分行内部控制现状，对其内部控制系统过程中出现的种种问题进行深入分析，最终提出优化建行湖南省分行内部控制系统的观点和思路。通过结合COSO框架关于内部控制五要素对建行湖南省分行内部控制系统的分析认为，要完善建行湖南省分行内部控制系统，应该以建设现代金融企业内部控制体系为目标，根据巴塞尔银行监管委员会关于《银行机构的内部控制制度框架》、中国人民银行《商业银行内部控制指引》、银监会《商业银行内控评价施行办法》等国际国内监管要求，构建以良好的内控环境、先进的内控文化为基础，准确的风险识别和有效的风险监控为前提，健全的内部控制制度和严格的执行措施为核心，强大的信息系统和顺畅的交流沟通为支撑，合理的审计机制和科学的审计程序为保障。能充分发挥控制风险、提高经营效率作用的现代化商业银行内部控制系统。
[Abstract]:Commercial banks are considered to be the transition point of market risk, which is determined by the inherent fragility of financial risk.The inherent vulnerability of financial institutions is the nature of the financial industry, is determined by the characteristics of the financial industry with high liabilities, and is the internal source of modern financial risks.As a special financial enterprise operating currency, commercial bank is different from general industry in risk. About 80-90% of its capital comes from customers.With the increasingly fierce market competition and the further development of the enterprise itself, internal control, as a management means and technology of self-restraint and self-control, provides a reasonable guarantee for the realization of the specific objectives of the enterprise.More and more attention has been paid by managers and stakeholders.As a high-risk and high-liability enterprise, the internal control of commercial banks has more important significance.Starting from the basic theory of internal control, this paper emphatically introduces the four stages of internal control development, and expounds the definition, composition and goal of internal control in commercial banks, and then takes the five elements of internal control proposed by COSO Committee as the breakthrough point.Combined with the current situation of internal control of CCB Hunan Branch, this paper makes a thorough analysis of the problems in the process of its internal control system, and finally puts forward the viewpoint and train of thought of optimizing the internal control system of CCB Hunan Branch.Based on the analysis of the five elements of internal control in the framework of COSO, it is concluded that in order to perfect the internal control system of CCB Hunan Branch, the goal should be to construct the internal control system of modern financial enterprises.According to the requirements of the Basel Committee on Banking Supervision on the Framework of the Internal Control system of Banking institutions, the people's Bank of China, the guidelines on Internal Control of Commercial Banks, and the Banking Regulatory Commission, measures for the implementation of Internal Control of Commercial Banks, and other international and domestic regulatory requirements,Based on a good internal control environment, advanced internal control culture, accurate risk identification and effective risk monitoring, a sound internal control system and strict enforcement measures are the core.Strong information system and smooth communication are supported by reasonable audit mechanism and scientific audit procedure.A modern commercial bank internal control system which can control risks and improve management efficiency.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.33

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