建设银行辽宁省分行内部控制体系改进研究
发布时间：2018-08-20 17:08
【摘要】：银行是经营货币和信用业务的金融机构，商业银行作为银行业的重要组成部分，担当着经济运行枢纽的角色，是支持国民经济发展的重要力量。如今，银行业经营环境复杂多变，外部监管要求日益严格，市场竞争和业务转型需要内部控制提供保障，，银行的盈利需要内部控制提供助推。如何改善内部控制体系，已经成为各大商业银行研究的重点。 内部控制是商业银行为实现经营目标，通过制定和实施一系列制度、程序和方法，对风险进行事前防范、事中控制、事后监督和纠正的动态过程和机制。通过对内部控制体系的研究，可以有效促进银行对于风险的控制，从而完善银行的治理结构，降低银行的经营风险，加强银行的盈利能力，保证银行经营目标的实现。 本文对建设银行辽宁省分行的内部控制体系现状进行了梳理与介绍，找出了建设银行辽宁省分行在内部控制的各个环节中存在的问题，包括组织机构设置与权责不匹配、构成风险评估架构和标准的要素缺失、控制活动落后于业务变化且自动化控制占比不足、内部控制信息沟通渠道不畅通、监督与评价体系不健全。 通过对内部控制五要素：控制环境、风险评估、控制活动、信息与沟通、监督与控制进行详细分析，并结合建设银行辽宁省分行的内部控制实际，找到了建设银行辽宁省分行内部控制体系存在问题的原因，发现其根源在于缺乏清晰的内部控制岗位职责定位、问责工作管理职能分散、员工对内部控制的认识存在误区、未建立统一的风险评估架构和标准、未有效确定风险等级、内部控制规章制度未能根据业务流程的变化而及时更新、大量原有业务系统阻碍自动化内部控制手段的推广、数据质量不佳导致不利于共享分析、未建立完善的报告操作规范、各机构间内部控评价人员数量及能力不一致。 根据分析的结果，提出了建设银行辽宁省分行内部控制体系的改进方案。对于建设银行辽宁省分行，要完善组织机构设置并优化内部控制环境，确立先进的风险识别和评估办法，加强标准化与自动化内部控制方式，建立畅通的交流沟通渠道并促进信息的披露与共享，多部门联合监督和内部审计独立监督相结合。 内部控制体系的完善，是实现企业经营目标的需要，是不断提高企业竞争力的结果。企业要持续不断的更新、持续的改进内部控制体系，用良好的内部控制制度、手段来促进其自身的发展。本文的研究将为银行业内部控制体系的改进提供有益的借鉴。
[Abstract]:Banks are financial institutions that operate monetary and credit businesses. As an important part of the banking industry, commercial banks play a pivotal role in economic operation and play an important role in supporting national economic development. How to improve the internal control system has become the focus of the major commercial banks.
Internal control is a dynamic process and mechanism for commercial banks to realize their business objectives by formulating and implementing a series of systems, procedures and methods to prevent risks beforehand, to control risks in the process, and to supervise and correct risks afterwards. Structure, reduce the operational risk of banks, strengthen the profitability of banks, and ensure the realization of bank business objectives.
This paper combs and introduces the present situation of the internal control system of the Liaoning Branch of the Construction Bank of China, and finds out the problems existing in the various links of the internal control of the Liaoning Branch of the Construction Bank of China, including the mismatch of organizational structure and power and responsibility, the absence of elements constituting the risk assessment framework and standards, and the control activities lagging behind business changes. And the proportion of automatic control is insufficient, the communication channel of internal control information is not smooth, and the supervision and evaluation system is not perfect.
Through the detailed analysis of the five elements of internal control: control environment, risk assessment, control activities, information and communication, supervision and control, and combined with the internal control practice of the Liaoning Branch of the Construction Bank of China, this paper finds out the reasons for the problems existing in the internal control system of the Liaoning Branch of the Construction Bank of China, and finds that the root cause lies in the lack of a clear internal control system. Positioning of control post responsibility, decentralization of accountability management functions, misunderstanding of internal control among employees, lack of a unified risk assessment framework and standards, failure to effectively determine the risk level, failure to update internal control rules and regulations according to changes in business processes, and a large number of existing business systems hinder automated internal control The popularization of the means and the poor quality of the data lead to the disadvantage of sharing analysis, the lack of a sound reporting operation standard, and the inconsistency of the number and ability of internal control and evaluation personnel among agencies.
According to the results of the analysis, the paper puts forward the improvement scheme of the internal control system of the Liaoning Branch of the Construction Bank of China.For the Liaoning Branch of the Construction Bank of China, it is necessary to perfect the organizational structure and optimize the internal control environment, establish the advanced risk identification and evaluation methods, strengthen the standardization and automation of internal control, and establish a smooth communication. Channels and promote information disclosure and sharing, multi sectoral joint supervision and internal audit independent supervision.
The perfection of internal control system is the requirement of realizing enterprise's management target and the result of constantly improving enterprise's competitiveness. Enterprises should constantly update, constantly improve their internal control system, and promote their own development with good internal control system and means. This paper will provide some suggestions for the improvement of internal control system in banking industry. Useful reference.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33
本文编号：2194371
[Abstract]:Banks are financial institutions that operate monetary and credit businesses. As an important part of the banking industry, commercial banks play a pivotal role in economic operation and play an important role in supporting national economic development. How to improve the internal control system has become the focus of the major commercial banks.
Internal control is a dynamic process and mechanism for commercial banks to realize their business objectives by formulating and implementing a series of systems, procedures and methods to prevent risks beforehand, to control risks in the process, and to supervise and correct risks afterwards. Structure, reduce the operational risk of banks, strengthen the profitability of banks, and ensure the realization of bank business objectives.
This paper combs and introduces the present situation of the internal control system of the Liaoning Branch of the Construction Bank of China, and finds out the problems existing in the various links of the internal control of the Liaoning Branch of the Construction Bank of China, including the mismatch of organizational structure and power and responsibility, the absence of elements constituting the risk assessment framework and standards, and the control activities lagging behind business changes. And the proportion of automatic control is insufficient, the communication channel of internal control information is not smooth, and the supervision and evaluation system is not perfect.
Through the detailed analysis of the five elements of internal control: control environment, risk assessment, control activities, information and communication, supervision and control, and combined with the internal control practice of the Liaoning Branch of the Construction Bank of China, this paper finds out the reasons for the problems existing in the internal control system of the Liaoning Branch of the Construction Bank of China, and finds that the root cause lies in the lack of a clear internal control system. Positioning of control post responsibility, decentralization of accountability management functions, misunderstanding of internal control among employees, lack of a unified risk assessment framework and standards, failure to effectively determine the risk level, failure to update internal control rules and regulations according to changes in business processes, and a large number of existing business systems hinder automated internal control The popularization of the means and the poor quality of the data lead to the disadvantage of sharing analysis, the lack of a sound reporting operation standard, and the inconsistency of the number and ability of internal control and evaluation personnel among agencies.
According to the results of the analysis, the paper puts forward the improvement scheme of the internal control system of the Liaoning Branch of the Construction Bank of China.For the Liaoning Branch of the Construction Bank of China, it is necessary to perfect the organizational structure and optimize the internal control environment, establish the advanced risk identification and evaluation methods, strengthen the standardization and automation of internal control, and establish a smooth communication. Channels and promote information disclosure and sharing, multi sectoral joint supervision and internal audit independent supervision.
The perfection of internal control system is the requirement of realizing enterprise's management target and the result of constantly improving enterprise's competitiveness. Enterprises should constantly update, constantly improve their internal control system, and promote their own development with good internal control system and means. This paper will provide some suggestions for the improvement of internal control system in banking industry. Useful reference.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33
【参考文献】
相关期刊论文 前1条
1 张庆;;“齐鲁银行事件”对城市商业银行内部控制建设的启示[J];财会月刊;2011年12期
本文编号：2194371
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