商业银行内部控制模糊评审研究

发布时间：2018-03-06 04:37

本文选题：商业银行　切入点：内部控制　出处：《武汉理工大学》2005年硕士论文　论文类型：学位论文

【摘要】：20世纪80年代以来,特别是进入90年代,世界范围内金融业危机特别是银行业危机频繁发生。从世界各国大量的银行倒闭案例中可以看出,尽管其成因是多种多样的,但内部管理不善和内部控制不力等“内因”始终是造成银行危机的重要原因之一。20世纪90年代末,蔓延整个东南亚的金融风潮平息后,各国的商业银行和监管机构都将内部控制改革作为商业银行风险管理的重中之重,充分证明了内部控制在商业银行经营管理中的重要性。因而,对商业银行内部控制的评审也显得十分迫切和必要。本文写作的目的,主要是将模糊评审方法运用于商业银行内部控制评审中,使其内控评价更为客观、准确。由于这种评审方法的准确性和可操作性,因而该项内部控制模糊评审的研究对减少商业银行审计风险具有重要的意义;同时,这种内部控制模糊评审方法能更加有利于商业银行内部控制的改进和完善。本文的内容分为四个部分:第一部分,分析了商业银行内部控制现有的评审方法的缺陷。目前,我国商业银行内部控制评审主要采用账表导向的方式和系统导向的方式,其中主要又采用调查表、流程图、文字描述等具体方法对银行内部控制进行评审。这些评审方法的不足主要表现在,评价的语言模糊,不具备可操作性,依赖于评审人员的主观估计,准确性不够。第二部分,内部控制模糊评价理论。阐述对内部控制进行模糊评审的原理,包括内部控制一级评判模型及原理与内部控制多级评判模型及原理。第三部分,对M银行内部控制进行模糊评审研究。分析了M银行的内部控制,建立其内部控制因素集,应用模糊评审理论重点对其贷款业务内部控制进行了评审。即首先,确定M银行贷款业务内部控制模糊评审的因素集及各因素的权重;其次,应用专家打分的方法确定其贷款业务内部控制指标的模糊评价集;最后,对M银行贷款业务内部控制进行综合评审。第四部分,结论。对商业银行内部控制模糊评审进行了总结。通过对M银行内部控制的模糊评审研究,克服了该行内控评审中的主观随意性,提高了评审结果的准确度。同时有利于促进该行改善经营管理,完善商业银行自我约束机制,保持稳健经营。
[Abstract]:Since 1980s, especially in 90s, financial crisis, especially banking crisis, has occurred frequently in the world. From the large number of bank failures around the world, it can be seen that although the causes are various, However, "internal causes" such as poor internal management and inadequate internal control have always been one of the important causes of the banking crisis. At the end of 90s, when the financial turmoil spreading throughout Southeast Asia subsided, The reform of internal control is regarded as the most important part of the risk management of commercial banks by the commercial banks and the regulatory bodies of all countries, which fully proves the importance of internal control in the management of commercial banks. The review of the internal control of commercial banks is also very urgent and necessary. The purpose of this paper is to apply the fuzzy evaluation method to the internal control evaluation of commercial banks so as to make the evaluation of internal control more objective and accurate. Therefore, the study of fuzzy evaluation of internal control is of great significance to reduce the audit risk of commercial banks, and at the same time, this fuzzy evaluation method of internal control can be more conducive to the improvement and improvement of internal control of commercial banks. The content of this paper is divided into four parts: the first part analyzes the defects of the existing evaluation methods of the internal control of commercial banks. At present, the internal control evaluation of commercial banks in China mainly adopts the book-oriented way and the system-oriented way. Among them, specific methods such as questionnaire, flowchart, text description and so on are mainly used to evaluate the internal control of banks. The shortcomings of these evaluation methods are mainly reflected in the vague language and lack of maneuverability of the evaluation methods. Depending on the subjective estimate of the reviewers, the accuracy is not enough. In the second part, the theory of fuzzy evaluation of internal control is introduced, including the first grade evaluation model and principle of internal control, and the multistage evaluation model and principle of internal control. In the third part, the internal control of M Bank is studied by fuzzy evaluation. The internal control of M Bank is analyzed, the set of internal control factors is established, and the internal control of loan business is evaluated by applying the fuzzy evaluation theory. To determine the internal control of M bank loans fuzzy evaluation of the set of factors and the weight of each factor; secondly, using the method of expert scoring to determine the fuzzy evaluation set of the internal control index of the loan business. Finally, Conduct a comprehensive review on the internal control of M Bank loan business. Part 4th, conclusion. The fuzzy evaluation of internal control of commercial banks is summarized. The subjective arbitrariness in internal control evaluation of M bank is overcome by the fuzzy evaluation of internal control of M bank. At the same time, it is beneficial to promote the bank to improve its management, perfect the self-restraint mechanism of commercial banks, and maintain a stable operation.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

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