商业银行风险管理及防范问题研究

发布时间：2018-05-01 03:22

本文选题：风险管理 + 内部控制　；参考：《河南大学》2012年硕士论文

【摘要】：在我国商业银行经营管理中，由于内部控制失效而产生金融风险具有普遍性。为探索降低商业银行风险的有效途径，本文在分析国内商业银行风险现状和内部控制低效的基础上，从我国商业银行的实际情况出发，借鉴业内先进经验，对商业银行从完善内部控制方面进行了有益的探讨。论文把风险管理框架和内部控制理论作为理论基础，结合若干重大风险管理失败案例，即邯郸农行惊天大案、漯河建行票据违规经营、哈尔滨中行资金盗窃案，深入剖析商业银行风险管理失败的原因，即商业银行风险意识淡薄、科技运作手段相对落后、没有真正形成完整的风险控制体系、银行监管人员业务与素质不高等方面。结合商业银行风险管理现状分析和原因剖析，提出商业银行风险防范的若干举措，即深化银行内部控制体系的建设，构建高效风险监督保障系统，强化银行运营过程中的监控，加强银行财会信息的披露与揭示、提高信息的使用价值，加强商业银行员工队伍建设。建立内控体系，防范内控风险是银行业面临的一项挑战性工作，，需要根据经营环境的变化而改变工作方法，需要在实践中不断探索和创新。面对日益复杂的金融环境,各商业银行的内控建设还显得很薄弱。因此,要提升商业银行竞争力,必须增强风险防范意识,有层次分步骤的执行新的监管要求。而我国商业银行由于发展水平以及内控管理水平的限制，目前还没有完全做到标准化、合规化的内控管理。但是我国商业银行若要步入国际先进银行的行列，就必定会按照一定的方法和步骤去完善内控机制。所以我国商业银行必须从现在开始夯实内控基础，提高管理水平，为更快更好的发展做好准备。对于处于发展改革过程中的我国商业银行来说，建立起高效的内部控制还需要很长的一段路要走，而且由于在我国长久积累下来的人情、关系等因素的存在对内部控制的执行会产生重大的影响，这也是我们在建立内部控制时所需要考虑到的较为重要的一个方面的内容。只有不断探索抵御商业银行内控风险的办法，才能更有效地防范和化解内控风险，促进商业银行的健康发展。
[Abstract]:In the management of commercial banks in China, the financial risk caused by the failure of internal control is universal. In order to explore the effective way to reduce the risk of commercial banks, this paper analyzes the present situation of domestic commercial banks' risk and the low efficiency of internal control, starting from the actual situation of our country's commercial banks and using the advanced experience of the industry for reference. Commercial banks from the improvement of internal control aspects of the beneficial discussion. The paper takes the risk management framework and internal control theory as the theoretical basis, combining with several major risk management failure cases, namely, Handan Agricultural Bank of China, Luohe Construction Bank bill illegal operation, Harbin Bank of China capital theft case, This paper deeply analyzes the reasons for the failure of risk management in commercial banks, that is, the weak risk consciousness of commercial banks, the relative backwardness of scientific and technological means, the failure to form a complete risk control system, and the low quality and business of bank supervisors. Based on the analysis of the present situation and reasons of commercial bank risk management, this paper puts forward some measures to prevent the risk of commercial bank, that is, to deepen the construction of bank internal control system, to construct an efficient risk supervision and security system, and to strengthen the supervision and control in the course of bank operation. Strengthen the disclosure and disclosure of bank financial and accounting information, improve the use value of information, and strengthen the construction of commercial bank staff. The establishment of internal control system and the prevention of internal control risks are a challenging task for the banking industry. It is necessary to change the working methods according to the changes of the operating environment and to explore and innovate constantly in practice. In the face of increasingly complex financial environment, the construction of internal control of commercial banks is still very weak. Therefore, in order to enhance the competitiveness of commercial banks, we must strengthen the awareness of risk prevention and implement the new regulatory requirements step by step. However, due to the limitation of development level and internal control management level, commercial banks in our country have not completely achieved standardized and compliant internal control management at present. However, if our commercial banks want to step into the ranks of international advanced banks, they will perfect the internal control mechanism according to certain methods and steps. Therefore, commercial banks in our country must from now on start to consolidate the foundation of internal control, improve the management level, and prepare for faster and better development. For our commercial banks in the process of development and reform, it is still a long way to go to establish an efficient internal control, and because of the long-term accumulation of human relations in our country, The existence of the relationship and other factors will have a significant impact on the implementation of internal control, which is also a more important aspect that we need to consider in the establishment of internal control. Only by constantly exploring ways to resist the internal control risks of commercial banks can we prevent and resolve the internal control risks more effectively and promote the healthy development of commercial banks.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.2

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