中国农业银行长春新春支行内部控制研究

发布时间：2018-03-20 01:40

本文选题：风险管理　切入点：内部控制　出处：《吉林大学》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业的核心,同时也是我国金融业中的高风险行业。随着美国次贷危机的发生,金融危机逐渐席卷全世界,对于银行业而言,稳健发展是未来的主要发展方向,在追求利润增长的同时,防控金融风险成为银行业管理层的新课题。近几年,中国农业银行逐步开展股份制改革,由国有独资控股经营向多元化股份制管理转变,自主经营,自负盈亏并陆续挂牌上市,运营的商业化程度越来越高,因而对银行内部控制制度建设程度的要求也逐步提高。商业银行内部控制制度是完成银行董事会全年经营工作计划的重要保证,中国农业银行股分制改革并挂牌上市后要对全体股东负责,在实现全年拨备后利润稳健增长的同时,要严格防范发生各类经济犯罪和金融风险事件,因此完善银行内部控制是一项非常艰巨且需要长期持续的重要工作。长期以来,中国农业银行的内控风险管理一直都是经营管理当中的一个薄弱环节,从最初的资产保全到现在的信贷限额和名单制管理,从信贷管理体制改革到现在的全面风险管理,从无到有,经历了一个逐步发展的过程。农总行提出的管理理念是“细节决定成败,合规创造价值,责任成就事业”,未来,中国农业银行立志建设成为一流现代商业银行,全面提升全行内控管理水平的工作更是刻不容缓。加强内控合规管理,确保经营活动的合规性,是商业银行稳健发展的基础,也是全行员工应共同承担的责任。作为中国农业银行众多分支机构中的一个,长春新春支行是一家经营业绩良好的一级支行,负责管理辖内7个二级支行。尽管支行紧跟总省行工作安排部署,加强内部控制管理建设,做好各类风险防控工作,但是近几年,全行内控合规整体状况不容乐观,合规经营的意识仍需加强,已发生多起违规操作和风险事件,给全行造成了极大的声誉和经济损失,充分暴露出其内部控制管理工作中仍存在许多问题和漏洞,也对全行经营活动、净利润增长产生了阻碍。在内控制度已经比较完善的情况下,仍然出现上述问题,分析其产生的原因就显得尤为重要。本文通过对中国农业银行长春新春支行内部控制管理情况的现状分析,找出存在的问题和漏洞,分析根本原因,提出解决对策。首先,本文对长春新春支行的内部情况和外部环境进行了深入分析,挖掘出支行当前在内部控制管理方面存在的问题。其次,针对发现的问题寻找成因,主要原因在于员工合规意识不强,未形成良好的内部控制环境;风险识别和管控能力不高,对风险的警惕性不强;信息传递链过长,员工不能及时了解文件制度规定;监督、评价机制不完善等。最后,针对存在的问题提出改进对策,力求对提升支行综合评价等级,推动支行稳健发展起到一定的参考作用。
[Abstract]:Commercial banks are the core of our financial industry, but also the high-risk industries in our financial industry. With the emergence of the subprime mortgage crisis in the United States, the financial crisis gradually swept the world, for the banking industry, Steady development is the main direction of development in the future. While pursuing profit growth, prevention and control of financial risks has become a new topic for the banking management. In recent years, the Agricultural Bank of China has gradually launched a joint-stock system reform. From a wholly state-owned holding operation to a diversified joint-stock system management, with independent management, self-financing for profits and losses and listing on the market one after another, the degree of commercialization of the operation is getting higher and higher. As a result, the requirements for the degree of construction of the internal control system of banks have been gradually raised. The internal control system of commercial banks is an important guarantee for the completion of the annual operation plan of the bank's board of directors. The Agricultural Bank of China should be responsible to all shareholders after the reform of the shareholding system and be listed on the stock market, and at the same time, it should strictly guard against all kinds of economic crimes and financial risks while realizing the steady growth of profits after making provisions for the whole year. Therefore, perfecting the internal control of the bank is a very difficult and important work that needs to be sustained for a long time. For a long time, the internal control risk management of the Agricultural Bank of China has been a weak link in the management of the bank. From the initial asset preservation to the current management of the credit limit and list system, from the reform of the credit management system to the present comprehensive risk management, from scratch to existence, The management concept put forward by the Agricultural General Bank of China is "the details decide the success or failure, the compliance creates the value, the responsibility achieves the cause". In the future, the Agricultural Bank of China is determined to become a first-class commercial bank. It is even more urgent to comprehensively improve the level of internal control and management of the whole bank. Strengthening internal control compliance management and ensuring compliance with business activities are the basis for the steady development of commercial banks. As one of the many branches of the Agricultural Bank of China, Changchun Lunar New year Branch is a first-class branch with good operating performance. Responsible for the management of seven secondary branches within the jurisdiction. Although the branch closely follows the work arrangements of the provincial bank, strengthens the internal control management construction, and does all kinds of risk prevention and control work well, in recent years, the overall situation of the bank's internal control compliance is not optimistic. The awareness of compliance management still needs to be strengthened, and many illegal operations and risk incidents have occurred, which have caused great reputation and economic losses to the whole bank, and fully exposed that there are still many problems and loopholes in its internal control and management work. It also hinders the growth of net profits throughout the Bank. While the internal control system is relatively perfect, the above problems still arise. It is very important to analyze the cause of its emergence. This paper analyzes the current situation of the internal control management of Changchun Spring Branch of Agricultural Bank of China, finds out the existing problems and loopholes, analyzes the root causes, and puts forward some countermeasures. In this paper, the internal situation and external environment of Changchun Spring Branch are deeply analyzed, and the problems existing in the internal control management of the branch are excavated. The main reasons are that the compliance consciousness of the staff is not strong and a good internal control environment is not formed; the ability of risk identification and control is not high and the vigilance against risks is not strong; the information transmission chain is too long and the staff can not understand the provisions of the document system in time; Finally, in view of the existing problems, the paper puts forward some countermeasures to improve the comprehensive evaluation level of the branch and promote the steady development of the branch to play a certain reference role.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

【参考文献】