A银行成都分行内部控制体系研究
发布时间：2018-10-07 20:32
【摘要】：全球经济自二十世纪以来联系越来越紧密,经济全球化和一体化的进程伴随着各种新技术的开发和应用变得越来越快。同时,全球经济的快速发展要求作为经济核心领域的金融业,也需要不断进行创新,大力加强金融自由化和业务多样化方面的发展,更好地给予经济发展以支持。正因为如此,在良好的外部环境和内部动力的双重作用下,金融业在二十世纪后期以来得到了迅速的发展,在国际经济发展中扮演着难以替代的角色。 随着全球经济向全球化和一体化发展,银行业发展的自由化和多元化日趋明显,尤其是在我国加入wTO以后,银行业的竞争日益增大,银行业作为最早对外开放的版块,更为强烈地迎接着各方面的挑战。在应对外部竞争的同时,必须要先苦练内功,积极主动的完善内部控制体系,提高经营管理水平,才能在竞争中立于不败之地,获得持续稳定地发展,从而为我国经济发展发挥更大的作用。 基于当前的国际国内形势,笔者就A银行成都分行的内部控制制度,以国内外对银行业内部控制研究成果为基础,对A银行成都分行的内部控制系统进行了研究,通过三种分析方法,包括规范分析,归纳和比较分析进行分析总结,发现其自身的不足并提出一些针对性强的构想。 本文共分六章。 第一章介绍了研究的背景、意义、目的、创新和贡献,并指出本文的研究方法和主要内容。 第二章介绍了国内外关于商业银行内部控制的主要观点。本章在第一节解释了内部控制的定义,选择了几个在国外比较权威的组织或团体,介绍了他们对内部控制定义的解释,同时上市的外国机构和团体的内部控制的意义有重大影响的内部控制的定义,并给出了我国在《商业银行内部控制指引》中对内部控制的解释。 第三章是评论国内和国外商业银行内部控制的研究理论。国外对内部控制的研究基本分为五个阶段,本章第三节对这五个阶段进行了逐一介绍,列举了每一阶段具有代表性的国外权威组织和团体的理论成果。而我国内部控制研究主要经历了三个阶段,本文借用政府和理论学者的观点对这三个阶段进行了阐述。 第四章结合国内部分其他商业银行内部控制情况,对A银行成都分行内部控制的现状进行了对比介绍。回顾了A银行成都分行的发展历史,从五个方面分析了该行内部控制的现状：内控环境、风险区分与评价、内部控制措施、监督评估与修正、交流信息与反馈。然后针对A银行成都分行内部控制制度的现状,分析了A银行成都分行内部控制体系中还隐藏的问题,从五个方面进行了解释。同时通过一个具体的案例分析了A银行成都分行的内部控制现状。 第五章是本文的主要内容,提出了对完善A银行成都分行内部控制体系的构想。通过完善内部控制环境、完善内部控制制度、建立科学的信息系统、完善内部控制评价体系等措施全方位地对A银行成都分行内部控制体系进行优化。 第六章是本文的结论。本章总结了本文研究的主要成果,说明了本文的创新部分和不足点。本文的贡献主要有以下几点：(1)A银行成都分行应加大员工的风险意识、将内部控制精神溶入日常的生活中；(2)提出加强新业务的配套制度建设,避免新风险点随着业务的不断开展而层出不穷地涌现；(3)内部控制的执行力是内控体系发挥作用的关键,要加强执行力的发挥；(4)本文除了普通的理论研究之外,还提供了一件A银行成都分行发生的案例,介绍了案件始末,并从中分析A银行成都分行内部控制体系中还隐藏的不足,从案例中分析情况、了解原因、找到漏洞,进而得出结论,使结论更加饱满,更具研究意义。
[Abstract]:The global economy has become more and more interconnected since the twentieth century, and the process of economic globalization and integration has become more common with the development and application of new technologies. At the same time, the rapid development of global economy requires continuous innovation to strengthen the development of financial liberalization and business diversification in order to support the economic development. Because of this, under the dual role of good external environment and internal power, the financial industry has developed rapidly since the late twentieth century, playing an irreplaceable role in the international economic development. With the development of global economy to globalization and integration, the liberalization and diversification of banking industry are becoming more and more obvious, especially after China's accession to WTO, the competition of banking industry is increasing, and banking industry as the earliest opening to the outside world, more strongly welcomes all aspects In order to play a bigger role in the economic development of our country, we must try hard to improve the internal control system and improve the management level. Based on the current international domestic situation, the author makes a study on the internal control system of A-Bank Chengdu Branch based on the internal control system of A-Bank Chengdu Branch, and studies the internal control system of A-Bank Chengdu Branch. Through the analysis of normative analysis, induction and comparative analysis, the author finds out the deficiency of itself and puts forward some suggestions. a strong idea. Chapter one introduces the background, significance, purpose, innovation and contribution of the research. The research methods and main contents of the text are introduced in the second chapter. The main point of view of internal control of commercial banks. In the first section, this chapter explains the definition of internal control, selects several organizations or groups which are authoritative organizations abroad, introduces their interpretation of the definition of internal control, and the internal control of foreign institutions and groups listed at the same time. The definition of the internal control of significant influence is defined, and the internal control of our country is given. Control Guidelines> Explanation of internal controls. Chapter 3 is Review Country The research theory of internal control of domestic and foreign commercial banks is divided into five stages, and the third section of this chapter introduces the five stages one by one, and enumerates each stage with generation. The study of internal control in China has gone through three stages, and this paper uses government and theory. On the basis of the internal control of some other commercial banks, A The present situation of internal control of Bank Chengdu Branch is introduced. The development history of Bank A Bank Chengdu Branch is reviewed. The status of internal control in this bank is analyzed from five aspects: internal control environment, risk distinguishing and evaluation, internal control. Control measures, supervision and evaluation, correction, exchange of information and feedback. Then, according to the status of the internal control system of Chengdu Branch of A Bank, the internal control of Chengdu Branch of Bank A is analyzed. The problem of hidden problems in the system is explained in five aspects. The case analyses the status quo of internal control in Chengdu Branch of Bank A. The fifth chapter is the main content of this paper. By improving the internal control environment, perfecting the internal control system, establishing the scientific information system, perfecting the internal control evaluation system and so on. Apply omni-directional to bank A The internal control system of each branch is optimized. Chapter 6 is the conclusion of this paper. The main achievements of this thesis are summarized, and the innovation part and shortage point of this paper are described. The contributions of this paper are as follows: (1) Chengdu Branch of A Bank should increase the awareness of staff's consciousness, integrate the internal control spirit into the daily life, and (2) put forward the supporting system to strengthen the new business. (3) The execution of internal control is the key to the internal control system to play a role; (4) In addition to the general theory research, It also provides a case in Chengdu Branch of A Bank, introduces the end of the case, analyzes the defects hidden in the internal control system of Chengdu Branch of Bank A, analyzes the situation from the case, and knows the reason.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F832.33
[Abstract]:The global economy has become more and more interconnected since the twentieth century, and the process of economic globalization and integration has become more common with the development and application of new technologies. At the same time, the rapid development of global economy requires continuous innovation to strengthen the development of financial liberalization and business diversification in order to support the economic development. Because of this, under the dual role of good external environment and internal power, the financial industry has developed rapidly since the late twentieth century, playing an irreplaceable role in the international economic development. With the development of global economy to globalization and integration, the liberalization and diversification of banking industry are becoming more and more obvious, especially after China's accession to WTO, the competition of banking industry is increasing, and banking industry as the earliest opening to the outside world, more strongly welcomes all aspects In order to play a bigger role in the economic development of our country, we must try hard to improve the internal control system and improve the management level. Based on the current international domestic situation, the author makes a study on the internal control system of A-Bank Chengdu Branch based on the internal control system of A-Bank Chengdu Branch, and studies the internal control system of A-Bank Chengdu Branch. Through the analysis of normative analysis, induction and comparative analysis, the author finds out the deficiency of itself and puts forward some suggestions. a strong idea. Chapter one introduces the background, significance, purpose, innovation and contribution of the research. The research methods and main contents of the text are introduced in the second chapter. The main point of view of internal control of commercial banks. In the first section, this chapter explains the definition of internal control, selects several organizations or groups which are authoritative organizations abroad, introduces their interpretation of the definition of internal control, and the internal control of foreign institutions and groups listed at the same time. The definition of the internal control of significant influence is defined, and the internal control of our country is given. Control Guidelines> Explanation of internal controls. Chapter 3 is Review Country The research theory of internal control of domestic and foreign commercial banks is divided into five stages, and the third section of this chapter introduces the five stages one by one, and enumerates each stage with generation. The study of internal control in China has gone through three stages, and this paper uses government and theory. On the basis of the internal control of some other commercial banks, A The present situation of internal control of Bank Chengdu Branch is introduced. The development history of Bank A Bank Chengdu Branch is reviewed. The status of internal control in this bank is analyzed from five aspects: internal control environment, risk distinguishing and evaluation, internal control. Control measures, supervision and evaluation, correction, exchange of information and feedback. Then, according to the status of the internal control system of Chengdu Branch of A Bank, the internal control of Chengdu Branch of Bank A is analyzed. The problem of hidden problems in the system is explained in five aspects. The case analyses the status quo of internal control in Chengdu Branch of Bank A. The fifth chapter is the main content of this paper. By improving the internal control environment, perfecting the internal control system, establishing the scientific information system, perfecting the internal control evaluation system and so on. Apply omni-directional to bank A The internal control system of each branch is optimized. Chapter 6 is the conclusion of this paper. The main achievements of this thesis are summarized, and the innovation part and shortage point of this paper are described. The contributions of this paper are as follows: (1) Chengdu Branch of A Bank should increase the awareness of staff's consciousness, integrate the internal control spirit into the daily life, and (2) put forward the supporting system to strengthen the new business. (3) The execution of internal control is the key to the internal control system to play a role; (4) In addition to the general theory research, It also provides a case in Chengdu Branch of A Bank, introduces the end of the case, analyzes the defects hidden in the internal control system of Chengdu Branch of Bank A, analyzes the situation from the case, and knows the reason.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F832.33
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