商业银行内部控制质量与金融风险的关系研究
发布时间：2018-08-10 17:39
【摘要】：随着世界经济逐步走向一体化，各国金融机构得到了迅猛的发展，伴随着商业银行规模的扩大和新的金融业务、产品的不断推陈出新，隐藏的金融风险也日益加深。金融风险种类繁多，原因复杂，但是造成的损害巨大。世界范围内因金融风险而不断倒闭的银行一次又一次的给银行业敲响了防范金融风险的警钟，同时也催促着各国学者对金融风险进行深入的研究和探讨。自从COSO报告首次提出内部控制的概念，各国商业银行纷纷建立各自的商业银行内部控制体系和制度，以期能从内部控制中防范金融风险。商业银行内部控制对金融风险产生怎样的影响，究竟内部控制哪些方面影响金融风险，成为摆在我们面前的重要课题。 本文在对国内外相关理论研究进行整理和归纳的基础上，首先阐述了商业银行内部控制的内涵和五大要素，，随后参照相关标准构建了一套商业银行内部控制质量评价模型，以期对商业银行内部控制做出综合评价。其次介绍了商业银行金融风险的概念和表现，并从理论上讨论了内部控制质量对金融风险主要表现的影响，并借鉴银监会的相关规定选取了一套指标体系，构建了商业银行金融风险评价体系。再次选取了我国2012年上市的16家商业银行作为样本对商业银行内部控制与金融风险之间的关系进行实证分析，并对实证分析结果进行了分析。最后针对研究分析结果，提出完善商业银行内部控制制度和体系的对策建议。 本文深入研究我国商业银行内部控制与金融风险的相关性，为商业银行内部控制及金融风险提供理论支持，有利于我国商业银行在激烈的全球化竞争中提升金融风险管理能力。
[Abstract]:With the gradual integration of the world economy, financial institutions in various countries have developed rapidly. Along with the expansion of the scale of commercial banks and new financial services, products are constantly updated and hidden financial risks are increasingly deepened. The banking industry has been warned again and again to guard against financial risks by the banking industry, and at the same time urged scholars from all over the world to conduct in-depth research and Discussion on financial risks. In order to guard against financial risks from internal control, how does the internal control of commercial banks affect financial risks and what aspects of internal control affect financial risks have become an important issue before us.
On the basis of sorting out and summarizing the related theories at home and abroad, this paper firstly expounds the connotation and five key elements of commercial banks'internal control, and then constructs a set of commercial banks' internal control quality evaluation model with reference to relevant standards in order to make a comprehensive evaluation of commercial banks'internal control. Secondly, it introduces commercial banks' internal control. The concept and manifestation of financial risk are discussed theoretically, and the influence of internal control quality on the main performance of financial risk is discussed. A set of index system is selected by referring to the relevant regulations of the CBRC, and the financial risk evaluation system of commercial banks is constructed. Thirdly, 16 commercial banks listed in 2012 are selected as samples for commercial banks. This paper makes an empirical analysis of the relationship between internal control and financial risk, and analyzes the results of the empirical analysis. Finally, according to the results of the analysis, it puts forward countermeasures and suggestions to improve the internal control system and system of commercial banks.
This paper makes an in-depth study of the correlation between the internal control and financial risk of commercial banks in China, and provides theoretical support for the internal control and financial risk of commercial banks, which is conducive to improving the financial risk management ability of commercial banks in the fierce global competition.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.33
本文编号：2175717
[Abstract]:With the gradual integration of the world economy, financial institutions in various countries have developed rapidly. Along with the expansion of the scale of commercial banks and new financial services, products are constantly updated and hidden financial risks are increasingly deepened. The banking industry has been warned again and again to guard against financial risks by the banking industry, and at the same time urged scholars from all over the world to conduct in-depth research and Discussion on financial risks. In order to guard against financial risks from internal control, how does the internal control of commercial banks affect financial risks and what aspects of internal control affect financial risks have become an important issue before us.
On the basis of sorting out and summarizing the related theories at home and abroad, this paper firstly expounds the connotation and five key elements of commercial banks'internal control, and then constructs a set of commercial banks' internal control quality evaluation model with reference to relevant standards in order to make a comprehensive evaluation of commercial banks'internal control. Secondly, it introduces commercial banks' internal control. The concept and manifestation of financial risk are discussed theoretically, and the influence of internal control quality on the main performance of financial risk is discussed. A set of index system is selected by referring to the relevant regulations of the CBRC, and the financial risk evaluation system of commercial banks is constructed. Thirdly, 16 commercial banks listed in 2012 are selected as samples for commercial banks. This paper makes an empirical analysis of the relationship between internal control and financial risk, and analyzes the results of the empirical analysis. Finally, according to the results of the analysis, it puts forward countermeasures and suggestions to improve the internal control system and system of commercial banks.
This paper makes an in-depth study of the correlation between the internal control and financial risk of commercial banks in China, and provides theoretical support for the internal control and financial risk of commercial banks, which is conducive to improving the financial risk management ability of commercial banks in the fierce global competition.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.33
【引证文献】
相关期刊论文 前3条
1 周玉龙;魏涵;;我国上市商业银行表外隐蔽资本分析[J];管理工程师;2017年01期
2 刘辉;;市场利率化背景下深化地方商业银行内部控制体系的思考[J];财经界(学术版);2015年19期
3 汤亚军;;新时期商业银行加强内部控制建设研究[J];经济研究导刊;2014年28期
相关硕士学位论文 前3条
1 刘飞;我国商业银行内部控制研究[D];山东财经大学;2016年
2 袁露丹;金融资源效率与经济系统风险适配性的统计测度[D];湖南大学;2016年
3 吴晓艳;H县农村商业银行内部控制问题研究[D];湖南农业大学;2015年
本文编号：2175717
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