论我国商业银行公司业务内部控制的改进与完善

发布时间：2018-02-27 09:02

本文关键词： 内部控制商业银行风险管理　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国商业银行进入业务高速扩张发展的阶段已经有几年时间。各家商业银行陆续上市，商业银行的市场化过程逐步完成。在这一阶段，各家商业银行已经基本摆脱了以前类似政府组织的形式，银行业市场竞争加剧。在各家银行对业绩不断追求的前提下，我国商业银行内部控制方面的缺陷也逐步显露。而公司业务作为商业银行的核心业务，针对公司业务的内部控制建设尤为重要。基于上述背景，，本文希望能够从实际出发，从各家商业银行公司业务的工作人员对内部控制问题的反馈入手，从实际出发，避免空谈理论。由此，本文采取了向银行工作人员发放调查问卷的研究方法，通过向各家商业银行的柜面会计人员和公司银行部客户经理人员发放调查问卷的方式，综合汇总各家银行实际工作人员对问题的答案，来了解目前我国商业银行的公司业务在内部控制五大要素方面存在的问题，并通过阅读大量文献，以及作者实际的银行工作经验，来分析产生这些问题的外在和内在两方面的原因，最终得出完善我国商业银行内部控制的切实可行的方法。
[Abstract]:It has been several years since China's commercial banks entered the stage of rapid expansion and development. Commercial banks have been listed one after another, and the marketization process of commercial banks has been gradually completed. At this stage, Commercial banks have basically got rid of the previous forms similar to government organizations, and competition in the banking market has intensified. Under the premise of banks' constant pursuit of performance, As the core business of commercial banks, the construction of internal control is particularly important. Based on the above background, this paper hopes to be able to proceed from the actual situation, starting from the feedback of the staff of the commercial banks' business to the internal control problem, and from the actual situation, to avoid the theory of empty talk. This paper adopts the research method of issuing questionnaires to bank staff, by issuing questionnaires to the teller accountants of various commercial banks and the customer managers of the bank department of the company. By synthetically summarizing the answers of the actual staff of each bank to the question, to understand the problems existing in the five elements of internal control in the corporate business of commercial banks in our country at present, and through reading a large number of documents, And the author's actual bank work experience, to analyze the external and internal causes of these problems, and finally come to a practical method to improve the internal control of commercial banks in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

【引证文献】