我国上市商业银行内部控制评价研究

发布时间：2018-06-19 03:10

本文选题：商业银行 + 内控评价　；参考：《厦门大学》2014年硕士论文

【摘要】：国际金融危机催生了全球化金融改革,我国商业银行也正处在综合化和国际化进程之中,银行之间的竞争日益激烈。商业银行竞争力的形成过程包含了其独特的内部控制体系构建过程,商业银行之间竞争的成败亦往往与内部控制建设质量的优劣相关。内部控制评价能有效辨别内部控制质量,目前学术界对于内控评价的研究已十分成熟,特别是对单个商业银行运用层次分析法、模糊数学模型等定量工具进行内部控制评价的研究众多,但对多个商业银行内部控制质量进行评价并排序的研究仍处于起步状态。因此,本文针对商业银行内部控制评价进行研究,其研究成果可以归纳为如下贡献点：首先,本文介绍了国内外内部控制评价理论与方法的研究现状,在此基础上提出了我国商业银行进行内部控制评价的流程,该流程的核心思想是：银行应明确内部控制评价的主体,以风险为导向,结合内部审计程序对各级支行的关键控制点进行评价,自下而上汇集工作底稿,最终形成评价结论。其次,本文将《商业银行内部控制评价指引》与COSO委员会2013年提出的《企业内部控制整体框架》相结合,构建出以内部控制五要素为主体,融合了过程评价与结果评价的商业银行内部控制评价指标体系。然后,本文收集了我国上市银行2007年1月1日至2013年12月31日期间公开披露的资料。在这些资料的基础上,对我国商业银行内部控制评价进行描述性统计分析。之后,本文创造性地将层次分析法与灰色关联度分析法两种数学方法相结合,在所构建的内部控制评价指标体系的基础上,对我国16家上市银行2012年的内部控制质量进行实证研究。最后,本文根据实证研究结果对我国商业银行2012年的内部控制质量进行评价与排序,指明我国商业银行内部控制评价存在的问题,并针对问题提出了完善建议。
[Abstract]:The international financial crisis has given birth to the global financial reform, and the commercial banks of our country are also in the process of integration and internationalization, and the competition among banks is becoming increasingly fierce. The forming process of the competitiveness of commercial banks includes its unique internal control system construction process. The success or failure of the competition among commercial banks is often related to the quality of internal control construction. Internal control evaluation can effectively distinguish the quality of internal control. At present, the academic research on internal control evaluation has been very mature, especially the application of AHP to individual commercial banks. There are many researches on internal control evaluation by quantitative tools such as fuzzy mathematical model, but the research on evaluating and ranking internal control quality of many commercial banks is still in its infancy. Therefore, this paper studies the evaluation of internal control of commercial banks, the research results can be summarized as follows: first, this paper introduces the domestic and foreign internal control evaluation theory and method research status quo. On this basis, the paper puts forward the process of internal control evaluation of commercial banks in our country. The core idea of this process is that banks should make the main body of internal control evaluation clear and risk-oriented. Combined with internal audit procedure, this paper evaluates the key control points of branches at all levels, collects the working papers from bottom to top, and finally forms the evaluation conclusions. Secondly, this paper combines the guidelines of Internal Control Evaluation of Commercial Banks with the overall Framework of Enterprise Internal Control, which was put forward by COSO Committee in 2013, and constructs the five elements of internal control as the main body. The evaluation index system of commercial bank's internal control is combined with process evaluation and result evaluation. Then, this paper collects the public disclosure information of Chinese listed banks from January 1, 2007 to December 31, 2013. On the basis of these data, this paper makes a descriptive statistical analysis on the evaluation of internal control of commercial banks in China. Then, this paper creatively combines the analytic hierarchy process (AHP) with the grey relational analysis method, and based on the evaluation index system of internal control, This paper makes an empirical study on the internal control quality of 16 listed banks in China in 2012. Finally, according to the results of empirical research, this paper evaluates and ranks the internal control quality of commercial banks in China in 2012, points out the problems in the evaluation of internal control of commercial banks in China, and puts forward some suggestions to improve the internal control quality of commercial banks in China.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F275

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