基于齐鲁银行案的我国城市商业银行内部控制研究

发布时间：2018-01-01 18:42

本文关键词：基于齐鲁银行案的我国城市商业银行内部控制研究　出处：《山东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，我国金融改革不断深入，银行业竞争日趋激烈，加强内部控制建设和风险管理已经成为当前我国商业银行在发展过程中面临的重要课题。随着我国金融业的进一步开放，城市商业银行已成为推动当地经济发展的重要力量。然而，受其自身特殊属性及治理结构、管理体制等多方面因素的影响，城市商业银行对内部控制的提升却跟不上规模扩张的速度，导致潜在风险增大，直接威胁到我国金融秩序的稳定和银行体系的安全。因此，构建规范、有效的内部控制体系成为当前我国城市商业银行生存和发展的必由之路。本文以齐鲁银行案为研究对象，旨在以小窥大，对我国城市商业银行整体的内部控制建设进行研究。首先，本文对案件的基本情况进行了介绍，主要从行业背景和案件发生的过程两方面来描述。接着透过此次齐鲁银行案所暴露出风险管理方面存在的漏洞，从内因和外因两部分对目前我国城市商业银行在内部控制建设上存在的问题进行分析。内因主要从内部控制五要素入手，外因则主要从我国外部监管失灵和外部审计失效两方面来阐述。最后，，针对分析的内部和外部存在的主要问题提出了相应的建议，旨在对我国其他城市商业银行的内部控制建设起到一定的借鉴作用，以降低我国商业银行金融事故发生率，推动我国银行业的良性健康发展。
[Abstract]:In recent years, China's financial reform has been deepening, banking competition is becoming increasingly fierce. Strengthening the construction of internal control and risk management has become an important issue in the process of development of commercial banks in China, with the further opening of our financial industry. City commercial banks have become an important force to promote the development of local economy. However, due to its own special attributes and governance structure, management system and other factors. Urban commercial banks' internal control can not keep up with the expansion of scale, leading to the increase of potential risk, which directly threatens the stability of financial order and the security of banking system in China. Effective internal control system has become the only way for the survival and development of urban commercial banks in China. This paper takes Qilu Bank case as the research object, aims to study the whole internal control construction of the city commercial bank in our country with a small view. First, this paper introduces the basic situation of the case. Mainly from the industry background and the process of the case to describe. Then through the Qilu Bank case exposed the risk management loopholes. This paper analyzes the problems existing in the construction of internal control of urban commercial banks in our country from the two parts of internal and external factors. The internal factors mainly start with the five elements of internal control. The external causes mainly from the external supervision failure and external audit failure two aspects to elaborate. Finally, in view of the analysis of the main internal and external problems put forward the corresponding recommendations. In order to reduce the incidence of financial accidents in commercial banks and promote the healthy development of the banking industry in our country, the purpose of this paper is to give some reference to the internal control construction of commercial banks in other cities of our country.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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