风险管理框架下的商业银行外汇业务内部控制—对A银行的案例分析

发布时间：2018-06-04 08:07

本文选题：内部控制 + 风险管理　；参考：《华东理工大学》2014年硕士论文

【摘要】：随着经济全球化、人民币汇率市场化与自由兑换进程的加快,资本管制的逐步放开,金融外汇产品的不断创新,远期结售范围不断扩大,外汇指定银行的外汇风险将更加日常化和多样化,外汇业务的内部控制也将成为我国商业银行内部控制体系的重要内容。加强外汇指定银行外汇风险控制尤为重要,风险管理框架下内控制度体系也引起各界人士关注。A银行是自19世纪就进入中国市场的外资银行。它对于中国金融市场融合度高、粘连性大,对国内需求研究较为透彻,内部运作模式与国内银行相仿。另一方面,外资银行对于风险框架下的内控制度建立和管理相对国内其他银行,风控意识更强发展更早、模式更为成熟先进。且目前国内银行都是通过借鉴外资行内部控制体系逐步建立和完善自身制度,可见外资银行在风险管理和内部控制方面具有很强的示范性和代表性。故本文以借鉴A银行在垂直化风险管理体系下的内控制度的特点进行探讨。本文以当前国内商业银行的内控制度为选题,结合自己在工作实际和国内银行的案例,分析、提炼和总结我国商业银行内部控制管理现状及管理机制存在的问题,基于风险管理理论,针对我国商业银行特点提出了一些改进措施。国内对银行业外汇业务抓大放小、宏观掌控的管理原则使得越来越多的银行在外汇业务量日益攀升,加之国际社会不稳定的外部环境因素多,对外汇风险的管理任务愈加沉重和迫切。
[Abstract]:With the globalization of the economy, the acceleration of the process of marketization and free exchange of RMB exchange rate, the gradual liberalization of capital control, the continuous innovation of financial foreign exchange products, and the expansion of the forward settlement range, The foreign exchange risk of designated foreign exchange banks will be more daily and diversified, and the internal control of foreign exchange business will also become an important part of the internal control system of commercial banks in China. It is particularly important to strengthen the foreign exchange risk control of designated foreign exchange banks. The internal control system under the framework of risk management has also aroused the attention of people from all walks of life. Bank A is a foreign bank that has entered the Chinese market since the 19th century. It has a high degree of financial integration and adhesion to China's financial markets, a thorough study of domestic demand, and an internal operation model similar to that of domestic banks. On the other hand, compared with other domestic banks, the foreign banks have stronger awareness of wind control and more mature and advanced mode for the establishment and management of the internal control system under the risk framework. At present, domestic banks have gradually established and perfected their own system by drawing lessons from the internal control system of foreign banks, which shows that foreign banks have strong demonstration and representativeness in risk management and internal control. So this paper discusses the characteristics of A bank's internal control system under vertical risk management system. Based on the current internal control system of domestic commercial banks, this paper analyzes, refines and summarizes the present situation of internal control management and the problems existing in the management mechanism of commercial banks in our country, combining with the actual work and the cases of domestic banks. Based on the theory of risk management, some improvement measures are put forward according to the characteristics of commercial banks in China. Domestic foreign exchange business in the banking sector has been greatly reduced, and the management principle of macro control has made more and more banks increase their foreign exchange business volume. In addition, there are many external factors in the unstable external environment of the international community. The management task of foreign exchange risk is more and more heavy and urgent.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.2

【参考文献】