建设银行H分行内部控制评价及优化研究

发布时间：2018-04-09 08:52

本文选题：商业银行　切入点：内部控制　出处：《西安理工大学》2017年硕士论文

【摘要】：随着世界经济一体化的高速发展,金融业高收入的特征不断吸引着大量的人力和物力投入其中,其地位越来越不容忽视。然而,该行业在发展的过程中各种风险问题也越来越突出,商业银行作为金融领域重要的组成部分,其经营风险问题越来越受到重视。我国关于银行业的内控问题的实质性研究于西方国家相比起步较晚,中国建设银行作为我国五大国有商业银行之一,在内控建设方面和国外先进银行相比还有不小的差距,因此为了帮助建行弥补内控方面的不足,对其现有的内控制度进行科学合理的评价,找出其存在的问题,对其内控现状提出一些优化建议是十分必要的。本文以建设银行H分行做为研究对象,H分行属于一个较为特殊的一级分行,其所在的H省是一个西北偏远省份,地广人稀,以自治州、自治县为主,H分行的内控水平相较于其他地区银行而言也较落后。笔者在撰写本篇论文之前,首先对H分行分别进行了网络和实地调研,对H分行有了一个初步的了解;其次对其进行问卷调查,通过与问卷调查对象的直接访谈和问卷的回收对H分行的内控现状有了更深层次的了解;再次运用科学的分析方法对问卷结果进行分析、汇总,得出H分行内控评价的总体水平和不足之处;最后根据评价结果提出对H分行内控问题的优化建议。本文是分为六个章节展开论述的。第一章是本文的绪论,主要介绍了本文的研究背景和意义,国内外相关文献综述,本文的主要内容,基本框架和研究方法:第二章是理论基础,从内控概念的界定,到具体内容的介绍都进行了详细的阐述;第三章至第五章是本文的核心部分,其中第三章对建设银行H分行内控问题进行了详细的评价,本章结合《企业内部控制评价指引》,通过对多种评价方法的对比分析,结合H分行具体情况选择了层次分析法和模糊综合评价法,利用该方法构建出一套具有适用性的H分行内部控制评价指标体系,将评价指标进行量化处理,使最终的评价结果更加直观准确的反映建设银行H分行的内控现状。第四章在第三章的基础上针对H分行内控评价结果,对其内控薄弱环节找出深层次的原因;第五章根据前两章的研究基础,结合内控优化原则和目标,提出一些有利于提高H分行内控质量的优化建议。
[Abstract]:With the rapid development of world economic integration, the characteristics of the financial industry high income continues to attract a lot of manpower and material resources involved, its position is more and more can not be ignored. However, the industry in the development process of risk problem has become increasingly prominent, commercial banks as an important part of the financial sector, the business risk problem more and more attention. Substantial research on internal control problems of banking industry in China in western countries compared to a late start, the Construction Bank of Chinese as China's five major state-owned commercial banks, in terms of internal control and advanced foreign banks there is still not a small gap, so in order to help the bank to make up for lack of internal control, evaluation the scientific and reasonable of the existing internal control system, find out the existing problems, the control of the status quo and put forward some suggestions for optimization is very necessary. This article takes the construction Bank H branch as the research object, H belongs to a special branch of a branch, the H province is a remote northwestern provinces, the Autonomous Prefecture, with much land and few people, Autonomous County, H branch of the internal control level compared to other parts of the banks is relatively backward. The author before writing this thesis first of all, to the H branch were the network and field research, have a preliminary understanding of the H branch; secondly on the questionnaire survey, through the direct recovery of interview and questionnaire and questionnaire investigation of the internal control status of H branch have a more deep understanding; again using the scientific method of the results of the questionnaire analysis, summary, the H branch of the internal control evaluation overall level and deficiencies; according to the evaluation results to propose optimization of H branch of the internal control problems. This paper is divided into six chapters. The first chapter is The introduction of this paper, mainly introduces the research background and significance, review of relevant literature at home and abroad, the main content of this article, the basic framework and research methods. The second chapter is the theoretical basis, from the definition of the concept of internal control, to the specific content of the paper in detail; the third chapter to the fifth chapter is the core part of this paper the third chapter of the H branch of China Construction Bank internal control problems in detail evaluation, combining the Evaluation Guide > < enterprise internal control, through the comparison of various evaluation methods of analysis, selection of AHP and fuzzy comprehensive evaluation method with the H branch of the specific circumstances, using this method to construct a set of evaluation index system the internal control of H branch is applicable, the evaluation index is quantified, the final evaluation results more accurately reflects the current situation of H branch of China Construction Bank internal control. In the fourth chapter third On the basis of chapter H's internal control evaluation results, we find out the deep reasons for its internal control weaknesses. In the fifth chapter, based on the previous two chapters, combined with the optimization principles and objectives of internal control, we propose some suggestions to improve the quality of H branch's internal control.

【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33

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