基层央行内控风险管理信息化建设研究
发布时间：2019-01-10 19:44
【摘要】：风险管理是内部控制的重要组成部分，也是制度执行力长效机制建设的重要内容。当前基层央行内控风险管理存在信息化基础较弱、数据处理方式落后、组织形式局限等不足，内部控制和风险管理呈现松散状态，，内控风险管理的作用未得到有效发挥。将信息技术与内控风险管理相结合，实现内控风险管理信息化，不仅能改善内控风险管理环境基础、丰富内控风险管理手段、提高内控风险管理质量，而且能及时有效识别影响业务和管理活动的风险因素，有针对性地调整风险管理策略，做到“早发现、早预警、早控制”。因此，加强基层央行内控风险信息化建设具有重要的现实意义。 本文按照“理论分析—现状剖析—体系构建—应对策略”的研究范式，在梳理内控风险、风险管理与内部审计内在关系的基础上，识别基层央行内控风险类型及其生成原因，分析基层央行内控风险管理面临的困境，明确并详细论述了内控风险管理信息化建设的总体思路、具体流程、基本框架和关键环节，指出了内控风险管理信息化建设的重点与难点，并提出了相关对策建议。本文的研究结论主要为：（1）基层央行面临的内控风险主要是操作风险、法律风险和声誉风险，认识不足、内控制度执行不力、内控机制不健全、监督检查力度不够、责任追究不严是内控风险生成的主要原因。（2）设计了包括数据采集与存储、风险识别与筛查、风险评估与计量、风险监控与综合管理的基层央行内控风险管理信息化流程。（3）构建了包括基础数据层、核心数据层、数据引擎层和用户应用层四个层次的基层央行内控风险管理信息系统的基本框架。（4）指出基层央行内控风险管理信息化建设的重点（有效数据采集和科学风险评估）与难点（调整组织形式和系统整合与流程再造），从营造良好的内控环境、健全内控风险管理机制、强化信息化建设、抓好人才队伍建设四个方面提出推进和完善基层央行内控风险管理信息化建设的对策建议。
[Abstract]:Risk management is not only an important part of internal control, but also an important content of long-term mechanism construction of system execution. At present, the internal control risk management of grass-roots central bank has some shortcomings, such as weak information foundation, backward data processing method, limited organization form, loose state of internal control and risk management, and the role of internal control risk management has not been effectively brought into play. The combination of information technology and internal control risk management can not only improve the environmental foundation of internal control risk management, enrich the means of internal control risk management, but also improve the quality of internal control risk management. Moreover, it can identify the risk factors that affect the business and management activities in time and effectively, adjust the risk management strategy pertinently, and achieve "early detection, early warning and early control". Therefore, it is of great practical significance to strengthen the information construction of internal control of the central bank at the grass-roots level. According to the research paradigm of "theoretical analysis, current situation analysis, system construction and coping strategy", this paper, on the basis of combing the internal control risk, risk management and internal audit, identifies the types of internal control risk and the reasons for the formation of internal control risk in grass-roots central banks. This paper analyzes the plight of the internal control risk management of grass-roots central banks, clarifies and discusses in detail the general idea, concrete process, basic framework and key links of the information construction of internal control risk management. This paper points out the key points and difficulties of the information construction of internal control risk management, and puts forward some relevant countermeasures and suggestions. The main conclusions of this paper are as follows: (1) the internal control risks faced by grass-roots central banks are mainly operational risks, legal risks and reputational risks, lack of understanding, weak implementation of internal control systems, imperfect internal control mechanisms, insufficient supervision and inspection. The main reason of risk generation is not strict accountability. (2) including data acquisition and storage, risk identification and screening, risk assessment and measurement, Risk monitoring and integrated management of the grass-roots central bank internal control risk management information process. (3) constructed including the basic data layer, core data layer, The basic framework of internal control risk management information system of grassroots central bank in four layers of data engine layer and user application layer. (4) pointing out the key points (effective data collection and scientific style) of the informatization construction of internal control risk management of grass-roots central bank. Risk assessment) and difficulties (adjustment of organizational form and system integration and process reengineering), The countermeasures and suggestions for promoting and perfecting the informatization construction of internal control risk management of grass-roots central banks are put forward from four aspects: creating a good internal control environment, perfecting the internal control risk management mechanism, strengthening the information construction, and doing a good job in the construction of qualified personnel.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.31
本文编号：2406717
[Abstract]:Risk management is not only an important part of internal control, but also an important content of long-term mechanism construction of system execution. At present, the internal control risk management of grass-roots central bank has some shortcomings, such as weak information foundation, backward data processing method, limited organization form, loose state of internal control and risk management, and the role of internal control risk management has not been effectively brought into play. The combination of information technology and internal control risk management can not only improve the environmental foundation of internal control risk management, enrich the means of internal control risk management, but also improve the quality of internal control risk management. Moreover, it can identify the risk factors that affect the business and management activities in time and effectively, adjust the risk management strategy pertinently, and achieve "early detection, early warning and early control". Therefore, it is of great practical significance to strengthen the information construction of internal control of the central bank at the grass-roots level. According to the research paradigm of "theoretical analysis, current situation analysis, system construction and coping strategy", this paper, on the basis of combing the internal control risk, risk management and internal audit, identifies the types of internal control risk and the reasons for the formation of internal control risk in grass-roots central banks. This paper analyzes the plight of the internal control risk management of grass-roots central banks, clarifies and discusses in detail the general idea, concrete process, basic framework and key links of the information construction of internal control risk management. This paper points out the key points and difficulties of the information construction of internal control risk management, and puts forward some relevant countermeasures and suggestions. The main conclusions of this paper are as follows: (1) the internal control risks faced by grass-roots central banks are mainly operational risks, legal risks and reputational risks, lack of understanding, weak implementation of internal control systems, imperfect internal control mechanisms, insufficient supervision and inspection. The main reason of risk generation is not strict accountability. (2) including data acquisition and storage, risk identification and screening, risk assessment and measurement, Risk monitoring and integrated management of the grass-roots central bank internal control risk management information process. (3) constructed including the basic data layer, core data layer, The basic framework of internal control risk management information system of grassroots central bank in four layers of data engine layer and user application layer. (4) pointing out the key points (effective data collection and scientific style) of the informatization construction of internal control risk management of grass-roots central bank. Risk assessment) and difficulties (adjustment of organizational form and system integration and process reengineering), The countermeasures and suggestions for promoting and perfecting the informatization construction of internal control risk management of grass-roots central banks are put forward from four aspects: creating a good internal control environment, perfecting the internal control risk management mechanism, strengthening the information construction, and doing a good job in the construction of qualified personnel.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.31
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