基于风险管理视角的国有商业银行内部控制问题研究

发布时间：2018-02-28 02:30

本文关键词： 国有商业银行内部控制风险管理　出处：《山东农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，银行业内部控制研究受到了国内外金融界前所未有的关注与讨论。这在很大程度上归因于20世纪90年代以来几家国际金融机构倒闭造成的重大损失和产生的连锁反应。如果银行能够维持有效的内部控制制度，这些损失应该是可以避免的。内部控制可以预防或预先发现这些问题，从而避免或减少银行机构所遭受的损失。我国商业银行特别是国有商业银行在最近几年也先后曝光一些大案要案。它们的共同特点是背后无一例外地隐藏着内部控制环节薄弱甚至无效的缩影，内控薄弱的外在表现就是风险的加大甚至损失的发生。因此，欲将银行风险控制在预期范围之内，银行机构必须先解决自身存在的问题，完善内部控制机制与制度，否则将产生后患无穷的连锁反应。本文基于风险管理视角探讨新形势下如何建立一套行之有效的内部控制体制，在降低风险的同时最大限度地增加银行收益。在回顾商业银行内部控制相关理论发展过程的基础上，按照COSO《内部控制——整体框架》、巴塞尔委员会《商业银行内部控制原则》的要求，从宏观上分析COSO五要素下我国国有商业银行内部控制存在的主要问题以及导致这些问题背后的深层次的原因，分析了目前我国国有商业银行风险管理的现状。运用相关数据估计了商业银行面临风险的大小，，风险的背后就是内控的失效。最后得出本文的研究结论，防范风险重于化解风险，防范风险的关键在于完善内部控制体系，而内控的生命了在于执行，并提出完善国有商业银行内部控制的对策建议。
[Abstract]:In recent years, The research on the internal control of banking has received unprecedented attention and discussion in the financial circles both at home and abroad. This is largely attributable to the heavy losses and chains caused by the collapse of several international financial institutions since 1990s. If banks can maintain an effective internal control system, These losses should be avoidable. Internal controls can prevent or detect these problems in advance, In order to avoid or reduce the losses suffered by banking institutions. China's commercial banks, especially state-owned commercial banks in recent years have also exposed a number of major cases. A microcosm of weak or even ineffective controls, The external manifestation of weak internal control is the increase of risk and even the occurrence of loss. Therefore, in order to control the bank risk within the expected scope, the banking institutions must first solve their own problems and improve the internal control mechanism and system. Otherwise, there will be endless chain effects. Based on the perspective of risk management, this paper discusses how to establish an effective internal control system in the new situation. On the basis of reviewing the development process of commercial bank internal control theory, In accordance with the requirements of the COSO "Internal Control-overall Framework", the Basel Committee's "principles of Internal Control of Commercial Banks", This paper analyzes the main problems in the internal control of state-owned commercial banks in China under the five elements of COSO and the deep reasons behind these problems. This paper analyzes the present situation of risk management of state-owned commercial banks in China, estimates the magnitude of risks faced by commercial banks by using relevant data, and the failure of internal control is behind the risks. Finally, the conclusion of this paper is drawn. The key to guard against risks lies in perfecting the internal control system, and the life of internal control lies in the execution, and the countermeasures and suggestions for perfecting the internal control of state-owned commercial banks are put forward.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

【参考文献】