内部控制视角下我国商业银行风险管理策略研究

发布时间：2018-07-05 02:27

本文选题：商业银行 + 内部控制　；参考：《财政部财政科学研究所》2012年硕士论文

【摘要】：金融是现代经济的核心,银行是现代金融的支柱。银行业的健康稳定发展,直接关系到金融体系的健康、社会经济的稳定乃至国家安全。银行业是一个高风险、高负债的行业,商业银行自诞生起,便受到各种风险的威胁,而且风险管理难度较大。随着业务的发展和竞争的加剧,商业银行面临的风险呈现出复杂多变的特征,采取科学的控制手段和方法有效管理风险,是商业银行保持稳健经营的根本所在。然而,当前我国商业银行风险管理的情况令人担忧,其中有各种内外因素的共同影响,但根本原因在于内部控制存在缺陷。充分有效的内部控制既是商业银行风险管理的重要基础,也是我国强化金融监管、维护金融稳定的客观要求。本文从内部控制的视角,对我国商业银行风险管理策略进行了研究,主要采用规范研究和定性分析的方法,对我国商业银行风险管理的现状、问题、原因及对策做了比较深入的探讨。本文从内部控制与风险管理的基础理论入手,对其概念内涵、组成要素、方法手段及相互关系形成了比较客观、全面的认识,然后指出了我国商业银行面临的主要风险,分析了目前我国商业银行风险管理的现状和其中存在的主要问题及原因,还针对问题从创造良好内部环境、强化风险评估体系、坚决落实控制措施、确保信息沟通顺畅以及完善监督检查机制五个方面提出了相应的改进措施。
[Abstract]:Finance is the core of modern economy, bank is the pillar of modern finance. The healthy and stable development of the banking industry is directly related to the health of the financial system, the stability of the social economy and even the national security. The banking industry is a high-risk and highly indebted industry. Since its birth, commercial banks have been threatened by various risks, and risk management is difficult. With the development of business and the aggravation of competition, the risks faced by commercial banks show complex and changeable characteristics. It is essential for commercial banks to manage risks effectively by adopting scientific control means and methods. However, the current situation of risk management in commercial banks in China is worrisome, which has the common influence of various internal and external factors, but the fundamental reason lies in the defects of internal control. Full and effective internal control is not only the important foundation of commercial bank risk management, but also the objective requirement of strengthening financial supervision and maintaining financial stability in China. From the perspective of internal control, this paper studies the risk management strategies of commercial banks in China, mainly through normative research and qualitative analysis, to the current situation and problems of risk management of commercial banks in China. The reasons and countermeasures are discussed deeply. Starting with the basic theory of internal control and risk management, this paper has formed a relatively objective and comprehensive understanding of its concept connotation, constituent elements, methods and mutual relations, and then pointed out the main risks faced by commercial banks in China. This paper analyzes the present situation, main problems and reasons of risk management of commercial banks in our country. It also aims at the problems, such as creating a good internal environment, strengthening the risk assessment system, and carrying out the control measures firmly. To ensure the smooth communication of information and improve the supervision and inspection mechanism five aspects of the corresponding improvement measures.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.3

【相似文献】