中国农业银行Y分行内部控制研究

发布时间：2018-05-09 03:35

本文选题：银行 + 内部控制　；参考：《长沙理工大学》2014年硕士论文

【摘要】：商业银行作为一个高风险的行业,是所有金融业的核心,如何加强内部控制,防范和化解经营风险是商业银行的重要课题。美国的次贷危机从虚拟经济向实体经济延伸,现已逐渐演变成为一场席卷全球的金融危机,银行业风险管理已经刻不容缓。近年来,随着国有商业银行逐步完成股份制改造上市,其商业化程度也逐步加深,从近年来商业银行各类大案件频出可以发现,内部控制薄弱和内部管理缺失之间的矛盾愈加深化。现在,商业银行将内部控制放在了重要地位,再加上严厉的违规处罚和不断进化的监督制约机制,使得商业银行的内控管理水平显著提高,但就其内部控制环境、制度建设、监督反馈机制和信息披露等方面来看,内部控制之路仍有很长的路要走。2009年初,中国农业银行股份有限公司成立,本文以其二级分行——Y分行为研究对象,坚持理论联系实际的观点,以农行Y分行内部控制方面存在的问题及成因为研究重点,同时参照监管当局的要求及内部控制理论,提出了完善其内部控制体系的建议。本文主体分为四个部分,第一部分主要是对内部控制与商业银行风险理论的综述；第二部分介绍农行Y分行内部控制的现状及存在问题；第三部分是分析农行Y分行当前内部控制缺陷的成因；第四部分有针对性地提出加强内部控制的有关建议,即健全组织架构,强化制度建设,构建有机内控系统,加强文化建设,树立内控优先意识,加强人力资源建设,加强信息化建设等多种方法。
[Abstract]:As a high-risk industry, commercial banks are the core of all the financial industry. How to strengthen internal control, prevent and resolve the operational risks is an important issue for commercial banks. The subprime mortgage crisis in the United States extends from the virtual economy to the real economy and has gradually evolved into a global financial crisis. The banking risk management has become urgent. In recent years, with the state-owned commercial banks gradually completing the joint-stock system reform and listing, the degree of commercialization has gradually deepened. In recent years, it can be found that various kinds of large cases of commercial banks frequently occur. The contradiction between weak internal control and lack of internal management is deepening. Now, the commercial banks put the internal control in an important position, coupled with the severe punishment of violations and the evolving supervision and control mechanism, which makes the level of internal control management of commercial banks improve significantly, but in terms of its internal control environment, the system construction, In terms of supervisory feedback mechanism and information disclosure, there is still a long way to go for internal control. In early 2009, Agricultural Bank of China Co., Ltd. was established. This paper insists on the viewpoint of integrating theory with practice and puts forward some suggestions to perfect the internal control system of Agricultural Bank of China (ABC) Y Branch, taking the problems existing in the internal control of Agricultural Bank Y Branch and the internal control theories of the supervision authorities into account. The main body of this paper is divided into four parts, the first part is a review of the internal control and the risk theory of commercial banks, the second part introduces the current situation and existing problems of the internal control of Agricultural Bank of China (ABC) Y Branch. The third part is to analyze the causes of the current internal control defects of Agricultural Bank of China Y Branch, and the fourth part puts forward the relevant suggestions to strengthen the internal control, that is, to perfect the organizational structure, strengthen the system construction, and construct the organic internal control system. Strengthen the cultural construction, establish the consciousness of priority of internal control, strengthen the construction of human resources, strengthen the construction of information and other methods.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33

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