Z商业银行内部控制研究

发布时间：2018-03-30 04:34

本文选题：商业银行　切入点：COSO框架　出处：《哈尔滨商业大学》2017年硕士论文

【摘要】：随着我国经济的发展,商业银行作为金融体系中最强有力的支柱在现代经济活动中发挥了越来越大的作用,担当着支撑国民经济发展中的重要角色。但同时银行由于以经营货币为主要业务,使得其承担着比普通行业更大的风险。商业银行一旦发生危机,不仅会影响到自身的发展,还会对一国的经济状况产生冲击。随着我国经济的飞速发展和全球一体化进程的不断深入,商业银行迎接挑战的同时其内部控制的缺陷也慢慢显露出来,因此构建规范的商业银行内控体系现已成为急需解决的问题。论文选取Z商业银行内部控制中存在的问题进行研究、提出建议,这对其提高经营效率、抵御市场风险,在银行业的竞争中取胜有重要意义。论文在对国内外商业银行内部控制问题总结的基础上,介绍了商业银行内部控制的相关理论,通过分析Z商业银行目前内部控制的情况,从内部控制的基本要素内部环境、风险评估、控制活动、信息与沟通、内部监督五个方面,对Z商业银行内部控制存在的具体问题及原因进行分析,发现内部环境方面人力资源管理存在问题、风险评估方面出现信贷资产质量下滑、控制活动中对案件风险防范不够、信息方面沟通不畅、内部监控中监督不到位。通过借鉴商业银行内部控制相关理论和制度,对Z商业银行内部控制体系提出完善人力资源管理制度、严格规范贷款风险防范制度、建立完善的案件风险防范体系、完善信息沟通体系、完善内部审计检查机制的建议以改善其缺陷的措施。通过对Z商业银行进行案例分析,以期以Z商业银行这个点辐射整个商业银行的内部控制研究,进而提高商业银行的竞争力,促进商业银行市场稳健发展。
[Abstract]:With the development of China's economy, commercial banks, as the most powerful pillar of the financial system, have played a more and more important role in modern economic activities. It plays an important role in supporting the development of the national economy. But at the same time, because the banks take the money as the main business, they take on more risks than the ordinary industries. Once the crisis occurs, the commercial banks will not only affect their own development. It will also have an impact on the economic situation of a country. With the rapid development of China's economy and the continuous deepening of the process of global integration, the defects in the internal control of commercial banks, while meeting the challenges, have gradually emerged. Therefore, it has become an urgent problem to construct a standardized internal control system of commercial banks. This paper selects the problems existing in the internal control of Z commercial banks to study, and puts forward some suggestions, which can improve the management efficiency and resist the market risks. It is important to win the competition in the banking industry. On the basis of summarizing the internal control problems of the domestic and foreign commercial banks, this paper introduces the relevant theories of the internal control of the commercial banks, and analyzes the current situation of the internal control of the Z commercial banks. From five aspects of internal environment, risk assessment, control activities, information and communication, and internal supervision of internal control, this paper analyzes the specific problems and causes of internal control in Z commercial bank. Found that the internal environment of human resources management problems, risk assessment of credit assets quality decline, control activities in case risk prevention is not enough, information communication is not smooth, Internal supervision is not in place. By referring to the relevant theories and systems of internal control in commercial banks, this paper puts forward a perfect human resource management system for Z commercial bank, and strictly standardizes the loan risk prevention system. Establish a perfect case risk prevention system, perfect the information communication system, perfect the suggestion of the internal audit inspection mechanism to improve the measure of its defect. The purpose of this paper is to radiate the research on the internal control of the whole commercial bank with the point of Z commercial bank, so as to improve the competitiveness of the commercial bank and promote the steady development of the commercial bank market.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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