中国人民银行长沙中心支行内部控制评价改进研究

发布时间：2019-05-20 09:04

【摘要】：银行内部控制实务中，内部控制评价是极其重要的一环。2006年《人民银行分支行内部控制指引》的发布实施，有力推动了中国人民银行内部分支机构控制机制建设工作。但是从现实来看，大部分分支行还没有制定内控评价考核办法，也没有开展这项工作。中国人民银行长沙中心支行（以下简称“长沙中支”）在2010年制定了《湖南省人民银行系统业务风险控制流程》（第一册），该操作指南贴近业务、服务操作，将每项业务制作流程图并详细说明，对各项业务风险点进行提示，并制定了防范措施。但是对于内部控制评价来说还存在诸多问题，主要表现为重视硬控制、忽视软控制。评价内容极不完整，表现为内部控制环境评价的缺失与内部控制监督评价的不足。因此，改进并完善长沙中支的内部控制评价工作意义重大。为有针对性地对长沙中支内部控制评价进行改进，首先分析了长沙中支内部控制评价的现状，介绍长沙中支基本概况、内部控制建设的发展情况、内部控制评价开展情况，分析其存在的主要问题；其次，设计长沙中支内部控制评价的改进方案。针对人民银行内部控制的特征，结合人民银行内部控制评价存在的主要问题，对长沙中支内部控制环境评价与内部控制监督评价等两个要素，从评价内容、评价目标、关键点与评价方法等多个方面进行优化设计；最后，，构思了长沙中支内部控制评价改进方案的实施保障与预期效果，结合内部控制评价的主要影响因素，从组织保障、人力资源保障、激励约束机制、信息系统等方面提出内部控制评价的实施保障，并分析其预期效果。
[Abstract]:In the practice of bank internal control, the evaluation of internal control is an extremely important link. The issuance and implementation of the guidelines on Internal Control of the Branch of the people's Bank of China in 2006 has effectively promoted the construction of the control mechanism of the internal branch of the people's Bank of China. However, from a realistic point of view, most branches have not yet formulated internal control evaluation and assessment methods, and have not carried out this work. In 2010, the Changsha Central Branch of the people's Bank of China (hereinafter referred to as "Changsha Central Branch") formulated the Business risk Control process of the people's Bank of Hunan Province (Volume 1). The operation guide is close to the business and the service operation. The flow chart of each business is made and explained in detail, and the risk points of each business are prompted, and the preventive measures are worked out. However, there are still many problems in the evaluation of internal control, which are mainly manifested in paying attention to hard control and neglecting soft control. The evaluation content is very incomplete, which is manifested in the lack of internal control environment evaluation and the deficiency of internal control supervision and evaluation. Therefore, it is of great significance to improve and perfect the internal control evaluation of Changsha Central Branch. In order to improve the internal control evaluation of Changsha Middle Branch, this paper first analyzes the present situation of Changsha Central Branch Internal Control Evaluation, and introduces the basic situation of Changsha Middle Branch, the development of internal control construction and the development of internal control evaluation. The main problems existing in it are analyzed. Secondly, the improvement scheme of internal control evaluation of Changsha Middle Branch is designed. According to the characteristics of the internal control of the people's Bank of China, combined with the main problems existing in the evaluation of the internal control of the people's Bank of China, this paper makes an assessment of the internal control environment and the supervision and evaluation of the internal control of the central branch of Changsha from the aspects of the evaluation content and the evaluation objectives. The key points and evaluation methods are optimized in many aspects. Finally, the implementation guarantee and expected effect of the improvement scheme of internal control evaluation of Changsha Middle Branch are conceived, combined with the main influencing factors of internal control evaluation, from organizational security, human resource security, incentive and restraint mechanism. The implementation guarantee of internal control evaluation is put forward in information system and its expected effect is analyzed.
【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】：F832.31

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