A银行内部控制建设研究

发布时间：2018-03-22 12:40

本文选题：A银行　切入点：内部控制　出处：《南昌大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文以商业银行内部控制理论为指导，以A银行为研究对象，在介绍了A银行内部控制建设现状的基础上，，分析了A银行在内部控制建设中存在的问题，并借鉴国内外关于商业银行内部控制的研究成果和商业银行内部控制建设的实践经验，结合A银行的实际，就如何加强A银行内部控制建设提出了对策建议。本文认为，A银行在内部控制环境、风险识别和评估、内部控制活动、信息交流与反馈、监督评价与纠正等方面一直在不断努力和强化，在内部控制建设中取得了较大的进展，基本建立了与该银行发展战略、经营规模、业务特点等相适应的内部控制体系和内部控制机制，为A银行的稳健经营和持续发展，奠定了坚实的基础。然而，根据内部控制理论的要求，以及国内商业银行发展面临的趋势和竞争环境，与国内外先进的商业银行相比较，A银行在内部控制所涉及的各要素建设中，都还存在一定的缺陷。针对这些缺陷，本文根据内部控制理论的要求和国内商业银行面临的发展趋势和竞争环境，提出了要着力建设良好的内部控制环境、提高风险识别与评估能力、进一步完善内部控制活动措施、进一步理顺信息交流与沟通渠道、强化内部控制的监督、评价与问责等相应的对策措施。
[Abstract]:Under the guidance of the theory of internal control of commercial banks and taking Bank A as the research object, this paper analyzes the problems existing in the construction of internal control of Bank A on the basis of introducing the present situation of the construction of internal control in Bank A. And draw lessons from the domestic and foreign research results on the internal control of commercial banks and the practical experience of the construction of internal control of commercial banks, combined with the reality of Bank A, This paper puts forward some countermeasures and suggestions on how to strengthen the construction of internal control in Bank A. this paper points out that Bank A is in the internal control environment, risk identification and evaluation, internal control activities, information exchange and feedback. Supervision, evaluation, correction and other aspects have been continuously strengthened, and greater progress has been made in the construction of internal control. The development strategy and business scale of the bank have basically been established. The corresponding internal control system and internal control mechanism, such as business characteristics, have laid a solid foundation for the steady operation and sustainable development of Bank A. however, according to the requirements of internal control theory, As well as the development trend and competitive environment faced by domestic commercial banks, compared with the advanced commercial banks at home and abroad, Bank A still has some defects in the construction of various elements involved in internal control. According to the requirements of internal control theory and the development trend and competitive environment faced by domestic commercial banks, this paper puts forward that we should build a good internal control environment, improve the ability of risk identification and evaluation, and further improve the measures of internal control activities. Further straighten out the information exchange and communication channels, strengthen the supervision of internal control, evaluation and accountability and other corresponding countermeasures.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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