Y商业银行内控体系评价与重构

发布时间：2018-06-13 03:02

本文选题：商业银行 + 内部控制评价　；参考：《青岛理工大学》2014年硕士论文

【摘要】：商业银行是我国金融业的主体,金融业的安全是我国经济稳健运行的条件,这对我国经济的稳定和金融业的安全具有决定性作用。近年来,我国商业银行发展较为迅速,尤其是中小型城商银行的快速扩张,忽略了对风险控制和公司治理的与时俱进,造成金融要案频发,进而影响了国民经济的稳定发展。目前城市商业银行的内控系统还不够健全,其制定的规章制度并没有落实实施,同时出现了屡次违规、违纪,甚至发生违法问题。基于城市商业银行本身发展形势的需要,城市商业银行生存、发展的关键就是完善其内部控制体系。 Y商业银行和我国其他中小型城商银行类似,具有规模较小、员工较少、实力偏弱的特点。本文以Y商业银行作为研究对象,根据COSO委员会提出的内部控制五要素,即内部控制的控制环境、风险识别与评估、控制活动、信息与沟通以及内控的监督,按照改行当前的状况,对其内控体系存在的问题进行分析评价,并对其内控体系的重新构建提出了要建立健全内控组织机构、明确权责分配,加强深化内控意识,全面构建风险识别和评估体系,规范内部控制活动,加强内部信息与交流平台的建设,完善内控评价体系,建立长效的激励约束机制等建议。文章最后展现了对Y商业银行内控重构实施的预期效果以及针对Y商业银行的现实情况提出了由于在行内较难建立内控文化和行内的管理与业务发展也较难协调等阻碍因素。
[Abstract]:The commercial bank is the main body of our financial industry, and the security of the financial industry is the condition for the steady operation of our economy, which plays a decisive role in the stability of our economy and the security of the financial industry. In recent years, China's commercial banks have developed rapidly, especially the rapid expansion of small and medium-sized city commercial banks, neglecting the development of risk control and corporate governance, resulting in frequent occurrence of important financial cases, thus affecting the stable development of the national economy. At present, the internal control system of city commercial banks is not perfect enough, its rules and regulations have not been implemented, at the same time, there have been repeated violations, violations of discipline, or even illegal problems. Based on the need of the development situation of the city commercial bank itself, the key to the development of the city commercial bank is to perfect its internal control system. Fewer employees, weak strength characteristics. This paper takes Y commercial bank as the research object, according to the five elements of internal control proposed by COSO Committee, namely, the control environment of internal control, risk identification and evaluation, control activities, information and communication, and supervision of internal control. According to the current situation of the reform, the problems existing in the internal control system are analyzed and evaluated, and the re-construction of the internal control system is put forward to establish and perfect the internal control organization, to make clear the distribution of power and responsibility, and to strengthen the consciousness of deepening the internal control. Some suggestions such as establishing risk identification and evaluation system, standardizing internal control activities, strengthening the construction of internal information and communication platform, perfecting internal control evaluation system, and establishing long-term incentive and restraint mechanism are proposed. Finally, the paper shows the expected effect of implementing the internal control reconfiguration of Y commercial bank and puts forward some obstacles for Y commercial bank because it is difficult to establish the internal control culture and the management and business development in the industry are difficult to coordinate.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

【参考文献】