基于COSO与Basel体系并行实施背景下的中国商业银行内部控制研究

发布时间：2018-06-19 10:36

本文选题：商业银行 + 内部控制　；参考：《南开大学》2012年博士论文

【摘要】：本研究的背景是基于商业银行这一以风险为经营对象和获利手段的特殊类型的企业，在金融危机过程中承担了巨大的压力，一方面从银行内部来讲，很多重大风险确实没有得到系统、有效地治理，以致于象雷曼兄弟银行这样的老牌金融机构陷入绝境；另一方面，从外部监管环境看，商业银行必须按照Basel体系的要求来开展风险管理，而对美国乃至全世界的风险管理及内控产生重大影响的COSO风险管理及内控框架体系也在这场金融危机中暴露出了其理论缺陷，正处在修订过程之中。与此同时，，财政部、银监会等五部委则发布了基于COSO体系的《内控基本规范》及其配套指引，实施对象涵盖了商业银行。因此，中国商业银行面临外部监管的双重要求，Basel与COSO体系并行实施的压力和成本巨大，亟需迫切解决如何将两大体系融合的问题。基于对相关概念和文献的分析，本文首先分析了现行的COSO框架，详细讨论了现有的COSO框架与内部控制及风险管理的关系，指出现有的COSO框架对于商业银行建立内部控制体系存在的不足之处。接着，本文探讨了如何对COSO框架进行完善以适应商业银行内部控制的需要。在中国银行业受Basel体系影响越来越深的现实情况下，本文将完善后的COSO框架与Basel体系结合起来，探讨商业银行如何建立起有效的内部控制体系。本研究目的是探讨如何建立起一个将BASEL体系要求与《内控基本规范》及其配套指引的要求相融合的商业银行内部控制体系。研究内容涉及到对内控基本概念的探讨：机会和风险、风险管理和内部控制、管理控制和风险控制；以及几个关系的把握：机会管理和风险管理的关系、公司治理与内部控制的关系；COSO体系与巴塞尔体系的比较；研究指出了COSO体系目前所存在的问题，提出了广义和狭义的企业全面风险管理框架和内部控制，明确了企业风险管理和内部控制与企业治理、企业管理及其不足之间的关系，并针对COSO体系存在的不足提出了修改建议；然后分析了商业银行的性质及业务特点以及这些性质和特点对于商业银行内部控制的影响，并根据修订后的COSO体系，提出了商业银行并行实施COSO与Basel体系时应把握的内部控制的原则，以及对中国商业银行内部控制体系进行修改的建议。最后采用案例分析，针对建设银行的分行层面的具体业务流程，应用COSO内部控制整体框架和风险管理整体框架进行分析和评价，从而验证了并行实施的可行性。采用的研究方法包括文献回顾、比较分析和案例分析。本研究的创新点主要有： 1．提出了商业银行并行实施Basel和COSO体系的协调原则：应立足于Basel体系，以COSO理念为指导和补充。而且强调了在操作风险管理方面以及在二级分行及以下层次推广COSO体系的重要性。 2．建立了新的企业风险管理框架体系，提出了控制的不足/不当与风险之间的区别和联系，进而厘清了企业风险管理及内部控制与企业治理、管理之间的关系，明确了内部控制应包含对于运营层面的风险控制和管理控制不足或不当的管理，以及成本效益原则适用于管理控制而非风险控制。 3．提出了COSO与Basel体系融合首先需要解决对于商业银行风险的性质定位的问题，进而实现风险种类的对接，在此基础上实现对两个体系的对接。
[Abstract]:The background of this study is based on the commercial banks, a special type of enterprise, which is a risk management object and profit means. In the course of the financial crisis, there is a great pressure. On the one hand, from the bank, many major risks do not have been systematically and effectively managed, so that the old finance like Lehman brotherhood bank On the other hand, from the external regulatory environment, the commercial banks must carry out risk management according to the requirements of the Basel system, and the COSO risk management and internal control framework which have a significant impact on the risk management and internal control of the United States and the world also exposed their theoretical defects in this financial crisis. At the same time, the five ministries, such as the Ministry of Finance and the China Banking Regulatory Commission, have issued the basic norms of internal control and its supporting guidelines based on the COSO system. The implementation object covers commercial banks. Therefore, China's commercial banks face the dual requirements of external supervision and the pressure and cost of the parallel implementation of the Basel and COSO systems are very urgent and urgently needed to be solved. How to integrate the two major systems.
Based on the analysis of related concepts and literature, this paper first analyzes the current COSO framework, and discusses the relationship between the existing COSO framework and the internal control and risk management in detail, and points out the shortcomings of the existing COSO framework for the establishment of the internal control system for commercial banks. In order to meet the needs of the internal control of commercial banks, under the reality that the Chinese banking industry is more and more deeply affected by the Basel system, this paper combines the perfect COSO framework and the Basel system to explore how the commercial banks establish an effective internal control system.
The purpose of this study is to explore how to establish a commercial bank internal control system that integrates the requirements of the BASEL system and the basic norms of internal control and its supporting guidelines. The content of the research involves the discussion of the basic concepts of internal control: opportunities and risks, risk management and internal control, management control and risk control; and several Relationship: the relationship between opportunity management and risk management, the relationship between corporate governance and internal control; the comparison of the COSO system with the Basel system; the research points out the existing problems in the COSO system, and puts forward a comprehensive and narrow enterprise comprehensive risk management framework and internal control, and defines the risk management and internal control of the enterprise. With the relationship between corporate governance, enterprise management and its shortcomings, and in the light of the shortcomings of the COSO system, this paper puts forward some suggestions for modification, and then analyzes the nature and business characteristics of commercial banks, and the influence of these properties and characteristics on the internal control of commercial banks, and puts forward the parallel implementation of CO in commercial banks according to the revised COSO system. The principles of internal control that should be grasped in the SO and Basel system, as well as suggestions for modifying the internal control system of China's commercial banks.
In the end, the case analysis is used to analyze and evaluate the overall framework of COSO internal control and the overall framework of risk management for the specific business process of the bank's branch level, thus verifying the feasibility of the parallel implementation.
The research methods adopted include literature review, comparative analysis and case analysis.
The main innovations of this study are as follows:
1. the coordination principles of commercial banks' parallel implementation of Basel and COSO systems are proposed: the Basel system should be based on the COSO concept as the guidance and supplement, and the importance of promoting the COSO system in operational risk management and at the level of two level branches and below is emphasized.
2. set up a new enterprise risk management framework system, put forward the difference and connection between the lack of control and the risk, and then clarified the relationship between the enterprise risk management and the internal control, the management and the management. It is clear that the internal control should include the lack of risk control and management control at the operational level. Management and cost-benefit principles apply to management control rather than risk control.
3. the integration of COSO and Basel system needs to solve the problem of the nature of the risk of commercial banks, and then realize the docking of the types of risk, and on this basis, the docking of the two systems is realized.
【学位授予单位】：南开大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F832.33

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