A银行总行内部控制研究

发布时间：2018-04-29 17:03

本文选题：商业银行 + 内部控制　；参考：《中国地质大学(北京)》2017年硕士论文

【摘要】：内部控制是银行经营过程中不可缺少的关键环节,是银行防范各类风险的核心手段。商业银行是是我国金融业的重要构成部分,在金融业占有绝对主导的地位。商业银行的内部控制制度的健全性不仅仅影响银行自己的运行,更影响了它所服务的千千万万个客户。研究商业银行的内部控制问题意义重大。本文运用文献研究法、定性研究法、问卷调查法、电话访谈法、案例分析法研究解决商业银行内控缺陷的办法,并以A银行总行作为案例进行研究。本文首先通过对商业银行相关理论的梳理,界定了商业银行内部控制相关的概念,论述了商业银行内部控制的理论框架,奠定了全文的理论基础,为下文的案例的分析做了指引。在案例的分析中,本文以传统内部控制五要素,以及国内银监会2007年和2014年发布的《商业银行内部控制指引》中对内部控制的基本要求为基本框架,对案例中银行的内部控制现状、缺陷进行了分析,并提出优化方案。同时,本文按照《商业银行内部控制指引》中对商业银行六类核心活动的内部控制规定,即信贷业务、资金业务、中间业务、存款与柜台业务、会计和计算机系统,重点分析了商业银行有别于传统企业的几类特色业务,商业银行应当重点建设这些业务的内部控制制度,本文将案例中A银行内部控制缺陷比较严重的信贷业务、资金业务和计算机信息系统单独做了详尽的分析。对国内其他商业银行的内部控制实践有一定的指导意义。
[Abstract]:Internal control is an indispensable key link in the process of banking management and the core means for banks to guard against all kinds of risks. Commercial bank is an important part of China's financial industry, and occupies an absolute dominant position in the financial industry. The soundness of commercial bank's internal control system not only affects the bank's own operation, but also affects the thousands of customers it serves. It is of great significance to study the internal control of commercial banks. This article uses the literature research method, the qualitative research method, the questionnaire survey method, the telephone interview method, the case analysis method to study the solution commercial bank internal control flaw method, and takes the A bank head office as the case study. Firstly, this paper defines the concept of commercial bank internal control, discusses the theoretical framework of commercial bank internal control, and establishes the theoretical basis of the full text by combing the relevant theories of commercial bank. It provides guidance for the case analysis below. In the case analysis, this paper takes the traditional five elements of internal control and the basic requirements of internal control of commercial banks issued by the CBRC in 2007 and 2014 as the basic framework. This paper analyzes the present situation and defects of the bank's internal control, and puts forward the optimization scheme. At the same time, according to the internal control regulations of six core activities of commercial banks, namely credit business, capital business, intermediate business, deposit and over-the-counter business, accounting and computer system, This paper focuses on the analysis of several types of special business in commercial banks, which are different from traditional enterprises. Commercial banks should focus on the construction of internal control systems for these businesses. In this paper, the credit business, which has serious internal control defects in Bank A, is introduced in this paper. The fund business and the computer information system have done the detailed analysis separately. It has certain guiding significance to the internal control practice of other domestic commercial banks.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33

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