中国银行股份有限公司风险管理与内部控制研究

发布时间：2018-01-04 18:16

本文关键词：中国银行股份有限公司风险管理与内部控制研究　出处：《吉林财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：中国经济正处于重要的转型时期，金融市场的发展仍不健全，特别是一次又一次局部或全球性金融危机的重创，表明了商业银行是一个极高风险的行业，它的兴衰成败不仅关系自身的发展，更关系到整个现代经济生活和社会生活的方方面面。与国际同业相比，我国商业银行所面临的风险具有更多的不确定性，，同时，这也意味着我国银行业的风险治理更加具有挑战性，从1988年7月，巴塞尔银行监管委员会推出了《巴塞尔协议》，第一次建立了一套完整的国际通用的资本充足率标准，到2010年12月16日，巴塞尔委员会发布了《第三版巴塞尔协议》的最终版本，从1997年中国人民银行出台了《加强金融机构内部控制指导原则》到2004年12月底中国银行业监督管理委员会颁布了《商业银行内部控制评价试行办法》，我们不难发现，中国银行业正紧跟世界的步伐不断探索风险管理的新思路，大力推进内部控制的大变革，十几年间，以中国银行股份有限公司为代表的国有商业银行审慎地面对国际国内复杂的金融市场形势，充分借鉴国际大银行的发展经验，提出了关于银行风险管理和内部控制的理论创新，在风险分类和控制原则方面都有了进一步的细化。本文主要采用规范研究法，结合所学的审计学理论、管理学理论和货币银行学理论，通过大量的搜集和整理国内外相关文献，并结合中国银行股份有限公司的经营现状对银行风险管理和内部控制的依存关系做进一步阐释，提出商业银行风险管理对内部控制在组织结构安排、岗位职责设置和主营业务流程方面的几点要求，同时，通过内部自身约束、内外协力监控、技术支持与量化分析的讨论，进一步演绎了内部控制与银行风险管理整体机制的再造，最后得出研究结论，提出我国商业银行风险管理战略和内部控制建设的相关建议，如强化金融法制、提高组织效率、建设监管文化等。以求对我国银行业的健康发展提供更为丰富的理论支撑，最终为提升我国商业银行的综合竞争能力提供一些借鉴。
[Abstract]:China's economy is in an important period of transition, the development of financial markets is still not sound, especially after another local or global financial crisis, indicating that commercial banks are a high-risk industry. Its success or failure is not only related to its own development, but also related to all aspects of modern economic life and social life. Compared with international banks, the risks faced by commercial banks in China are more uncertain. At the same time, this also means that China's banking risk management is more challenging, from July 1988, the Basel Committee on Banking Supervision launched the Basel Accord. For the first time, a complete set of international capital adequacy standards was established, and in December 16th 2010, the Basel Committee released the final version of the third edition of the Basel Accord. From 1997 the people's Bank of China issued the guiding principles of strengthening Internal Control of Financial institutions to the end of December 2004 the China Banking Regulatory Commission promulgated the trial Office of Evaluation of Internal Control of Commercial Banks. Law. It is not difficult to find that the Chinese banking industry is following the pace of the world to explore new ideas of risk management, vigorously promote the internal control of the major changes, more than ten years. The state-owned commercial banks, represented by Bank of China Co., Ltd., carefully face the complicated financial market situation at home and abroad, and draw lessons from the development experience of big international banks. Put forward about the bank risk management and internal control of the theoretical innovation, in the risk classification and control principles have been further refined. This paper mainly uses the normative research method, combined with the audit theory. Management theory and monetary banking theory, through a large number of collection and collation of relevant literature at home and abroad. Combined with the management of Bank of China Co., Ltd. to further explain the relationship between bank risk management and internal control, put forward the commercial bank risk management to the internal control in the organizational structure arrangement. Position responsibilities and main business process requirements, at the same time, through internal constraints, internal and external cooperation monitoring, technical support and quantitative analysis of the discussion. Further deduces the internal control and the bank risk management overall mechanism reengineering, finally draws the research conclusion, proposed our country commercial bank risk management strategy and the internal control construction related suggestion, such as strengthens the finance legal system. In order to provide more abundant theoretical support for the healthy development of China's banking industry and finally provide some reference for improving the comprehensive competitiveness of commercial banks in our country, it is necessary to improve the efficiency of organization and the construction of regulatory culture.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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