农行J支行内部控制评价研究

发布时间：2017-12-30 17:42

本文关键词：农行J支行内部控制评价研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：商业银行是我国金融体系发展的方向标,其能否稳健运行影响着我国国民经济的健康发展。当前形势下,国内商业银行的内部控制水平发展态势良好,商业银行在发展其内部控制的时候,也需要关注其内部控制评价的状况。根据具体的监督结果和内部控制体系中存在的漏洞,商业银行内部控制能够得到完善,从而推动整个商业银行稳步发展。由此可见,内部控制评价对商业银行而言具有不可替代的作用,对其展开积极的研究是很有必要的。本文在考虑到国内商业银行内部控制现状的背景后,选取一家有代表性的国有大型银行中国农业银行的辖属J支行,通过参考相关的规范文件、阅读大量的国内外相关文献研究内容,结合实习、访谈等方法获得农行J支行内部控制评价的一手资料,据此找出J支行内部控制评价的漏洞和缺陷。然后根据现阶段存在的问题,结合层次分析法,为J支行的内部控制评价构建较为全面、系统细致、适宜操作的评价指标体系。具体安排一级指标是内部环境、风险评估、控制活动、信息与沟通、内部监督这五个方面,再根据目前农行J支行内部控制具体现状细化成二十个二级指标、六十九个三级指标,对该行内部控制评价情况进行深入剖析,并利用调查问卷的形式得出每一项具体指标在J支行目前的实施状况,最后根据模糊综合评价法计算得出农行J支行的内部控制评价的结果,分析评价结果并结合J支行内部控制评价所存在的问题,对J支行内部控制评价的标准、方式、流程、内容等提出实际的优化建议,为J支行内部控制评价的优化实施提供参考。最后总结归纳得出本文结论,指出其不足之处和对其进行展望,目的在于完善我国商业银行的内部整体效益,给银行内部控制评价体系中的缺陷提出一些建议,提升我国商业银行的监管能力和经营水平。同时,本文也存在一些局限性,一些地方还需要有更细致更完善的深入研究。
[Abstract]:Commercial banks are the direction of the development of our financial system, its stable operation affects the healthy development of our national economy. Under the current situation, the level of internal control of domestic commercial banks is developing well. Commercial banks in the development of its internal control, but also need to pay attention to its internal control evaluation situation. According to the specific results of supervision and loopholes in the internal control system, commercial bank internal control can be improved. Thus promoting the steady development of the whole commercial bank. Thus, it can be seen that the evaluation of internal control plays an irreplaceable role for commercial banks. It is necessary to carry out active research on it. After considering the background of the internal control situation of domestic commercial banks, this paper selects a representative state-owned large bank, Agricultural Bank of China jurisdiction J branch. By referring to the relevant standard documents, reading a large number of domestic and foreign related literature research content, combined with practice, interviews and other methods to obtain agricultural bank J branch of internal control evaluation of first-hand data. Then according to the existing problems in the present stage, combined with the Analytic hierarchy process, the evaluation of internal control of J sub-branch is more comprehensive, systematic and meticulous. Appropriate operational evaluation index system. The specific arrangement of the first level of indicators is the internal environment, risk assessment, control activities, information and communication, internal oversight of these five aspects. Then according to the current agricultural bank J sub-bank internal control specific status refined into 20 secondary indicators, 69 third-level indicators, in-depth analysis of the evaluation of the internal control of the bank. And using the form of questionnaire to obtain each specific indicators in the implementation of the current status of J sub-bank, finally according to the fuzzy comprehensive evaluation method to calculate the agricultural bank J branch of the internal control evaluation results. Based on the analysis of the evaluation results and the problems existing in the evaluation of the internal control of the J branch, this paper puts forward practical optimization suggestions on the evaluation standards, methods, processes and contents of the internal control of the J branch. Finally, the conclusion of this paper is summarized, pointed out its shortcomings and prospects, in order to improve the overall internal benefits of commercial banks in China. Some suggestions are put forward to improve the supervision ability and management level of commercial banks in China. At the same time, there are some limitations in this paper. Some places still need more detailed and perfect research.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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