X银行内部控制问题及优化研究

发布时间：2018-05-01 04:26

本文选题：X银行 + 内部控制　；参考：《兰州理工大学》2017年硕士论文

【摘要】：当前银行逐步成为国民经济的重要组成部分,随着经济的不断发展,金融改革的不断深入,金融创新层出不穷,各种金融风险也不断涌现,银行作为经营货币与风险的特殊金融机构,面临着前所未有的复杂多变的外部金融环境,为有效降低商业银行运营风险,外部监管的力度也逐渐严格,在此背景下,在应对日益严峻外部环境的同时,银行的竞争日益激烈,内部经营压力也逐渐加强。因而健全内部控制是银行持续经营,实现经营目标的有力保障,建立有效的内部控制机制,严守风险底线,保证商业银行安全、稳健经营,为我国经济发展发挥更重要的作用,因而完善内部控制体系,提高经营管理水平,具有重要的意义。根据X银行的实际经营情况,结合X银行内部控制评价实施细则,得出X银行内控控制评价结果,从评价结果中可以发现X银行内部控制现状存在问题。本文从内部控制环境、风险识别与评估、内部控制活动、信息沟通与反馈、监督评价与纠正这五个角度进行归纳X银行内部控制存在的问题,为了改善内部控制上的不足,从实际情况出发,尝试提出优化X银行内部控制的措施,具体包括培育良好的内部控制文化、推进风险评估系统建设、增强业务处理的信息化程度、建立起畅通的内部信息交流渠道以及提高监督管理能力等措施,以提高X银行内部控制水平,促进X银行各项业务顺利开展,努力实现经营目标。
[Abstract]:At present, banks have gradually become an important part of the national economy. With the continuous development of the economy and the deepening of financial reform, financial innovation is emerging in endlessly, and various kinds of financial risks are constantly emerging. As a special financial institution operating currency and risk, banks are facing an unprecedented complex and changeable external financial environment. In order to effectively reduce the operational risks of commercial banks, the external supervision is also gradually strict. In response to the increasingly severe external environment, the competition of banks is becoming increasingly fierce, the internal pressure is also gradually strengthened. Therefore, improving internal control is a powerful guarantee for banks to continue to operate, to achieve business objectives, to establish an effective internal control mechanism, to strictly observe the bottom line of risks, to ensure the safety and steady operation of commercial banks, and to play a more important role in the economic development of our country. Therefore, it is of great significance to perfect the internal control system and improve the management level. According to the actual operating situation of X Bank, combined with the implementation rules of X Bank internal control evaluation, the evaluation results of X bank internal control control can be obtained. From the evaluation results, it can be found that there are problems in X Bank internal control status. In this paper, the problems of X bank internal control are summarized from the five angles of internal control environment, risk identification and evaluation, internal control activities, information communication and feedback, supervision, evaluation and correction, in order to improve the deficiencies of internal control. Based on the actual situation, this paper tries to put forward some measures to optimize the internal control of X Bank, including cultivating a good culture of internal control, promoting the construction of risk assessment system, and enhancing the degree of informatization of business processing. In order to improve the level of internal control of X Bank, to promote the smooth development of all kinds of business of X Bank, and to realize the management goal, the measures of establishing unblocked internal information exchange channel and improving the ability of supervision and management are established.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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