内部控制五要素与我国上市商业银行竞争力的相关性研究

发布时间：2018-10-12 19:18

【摘要】：竞争力是上市商业银行最重要的生存与发展武器,而提高上市商业银行竞争力,就必须要从内部控制五要素入手。对我国上市商业银行而言,通过资源投入均等化来提高这五个要素的水平,达不到最理想的投入产出比,甚至会出现资源浪费的情况。只有比较出这五个要素对上市商业银行竞争力影响水平的高低,提高起主要影响作用要素的资源投入比例,才能更高效率地提升我国上市商业银行竞争力。因此,深入研究内部控制五要素与我国上市商业银行竞争力的相关性,比较内部控制五要素对我国上市商业银行竞争力影响水平的高低,对帮助我国上市商业银行找出一条快速、高效提升竞争力的途径具有重要意义。本文对二者相关性的研究主要做了如下工作:首先,对内部控制五要素与我国上市商业银行竞争力的相关性进行了理论分析,并根据得出的结论提出了两个假设。接着构建了我国上市商业银行竞争力评价指标体系和内部控制五要素评价指标体系。随后设计出我国上市商业银行竞争力因子分析模型和内部控制五要素与我国上市商业银行竞争力相关性模型。然后运用因子分析法对2013-2015年我国上市商业银行竞争力进行了计算。最后,为了比较出内控五要素对竞争力影响的大小,运用描述性分析法、相关性分析法和多元线性回归分析法对计算出的竞争力得分和采集到的内部控制五要素评价指标数据进行了分析,并根据分析结果得出了结论。再根据得出的结论提出了相关的对策与建议。本文在研究过程中,相继得到了如下信息或结论:理论分析得出,内控五要素对我国上市商业银行竞争力都会产生正向影响,其中控制活动的影响最大,控制环境的影响最小。描述性分析得出,2013-2015年我国各大上市商业银行竞争力水平总体上较为均衡,但是整体内部控制水平差别较大。内控五要素中,控制环境之间的差距最大,其他几个要素的差距较小。相关性分析得出,2013-2015年整体内部控制水平和内控五要素水平与我国上市商业银行竞争力显著正相关。最后根据回归分析的结果得出了最终结论:(1)整体内部控制水平与我国上市商业银行竞争力的正相关性很显著。(2)控制活动水平与我国上市商业银行竞争力的正相关性最显著,风险评估、信息与沟通、监督水平与我国上市商业银行竞争力的正相关性分别位列第二、第三、第四,但彼此间的差距不大,控制环境水平与我国上市商业银行竞争力的正相关性最弱。为了有效提高我国上市商业银行的竞争力,本文结尾提出了相关对策与建议:(1)将内部控制建设的重点放到控制活动建设上来。(2)适当提高其他四个要素的运行水平。
[Abstract]:Competitiveness is the most important weapon for survival and development of listed commercial banks. To improve the competitiveness of listed commercial banks, we must start with the five elements of internal control. For the listed commercial banks in our country, the level of these five elements can not reach the most ideal input-output ratio by equalization of resource input, and even the situation of waste of resources will occur. Only by comparing the influence level of these five factors on the competitiveness of listed commercial banks and increasing the proportion of resource input which play a major role in influencing the competitiveness of listed commercial banks can we improve the competitiveness of listed commercial banks in China more efficiently. Therefore, the relationship between the five elements of internal control and the competitiveness of listed commercial banks in China is deeply studied, and the level of influence of the five elements of internal control on the competitiveness of listed commercial banks in China is compared. It is of great significance to help China's listed commercial banks find a fast and efficient way to enhance their competitiveness. The main work of this paper is as follows: firstly, the correlation between the five elements of internal control and the competitiveness of listed commercial banks in China is analyzed theoretically, and two hypotheses are put forward according to the conclusions. Then it constructs the evaluation index system of the competitiveness of listed commercial banks in China and the evaluation index system of five elements of internal control. Then it designs the competitive factor analysis model of listed commercial banks in China and the correlation model between the five elements of internal control and the competitiveness of listed commercial banks in China. Then, factor analysis is used to calculate the competitiveness of Chinese listed commercial banks in 2013-2015. Finally, in order to compare the impact of the five elements of internal control on competitiveness, the descriptive analysis method is used. Correlation analysis method and multivariate linear regression analysis method are used to analyze the calculated competitiveness score and the collected data of the evaluation index of five elements of internal control, and the conclusion is drawn according to the analysis results. According to the conclusion, the author puts forward the relevant countermeasures and suggestions. In this paper, the following information or conclusions have been obtained in succession: theoretical analysis shows that the five elements of internal control have a positive impact on the competitiveness of listed commercial banks in China, among which the influence of control activities is the largest and the influence of control environment is the least. The descriptive analysis shows that the competitiveness level of the major listed commercial banks in China from 2013 to 2015 is relatively balanced, but the overall internal control level is quite different. Among the five elements of internal control, the difference between the control environment and the other several elements is the largest. Correlation analysis shows that the overall level of internal control and the level of five elements of internal control in 2013-2015 are significantly positively correlated with the competitiveness of listed commercial banks in China. Finally, according to the results of regression analysis, the final conclusions are as follows: (1) the positive correlation between the overall internal control level and the competitiveness of listed commercial banks in China is very significant; (2) the positive correlation between the level of control activities and the competitiveness of listed commercial banks in China is the most significant. The positive correlation among risk assessment, information and communication, supervision level and the competitiveness of listed commercial banks in China is ranked second, third and fourth, respectively, but the gap between them is not large. The positive correlation between the control of environmental level and the competitiveness of listed commercial banks in China is the weakest. In order to effectively improve the competitiveness of listed commercial banks in China, this paper puts forward some relevant countermeasures and suggestions at the end of this paper: (1) to focus on the construction of internal control activities; (2) to improve the operation level of the other four elements.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33

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