政策性银行内部控制研究

发布时间：2018-12-17 01:05

【摘要】：随着国内外金融市场的不断发展,我国银行业之间的竞争越来越激烈,加上银行业新的业务形式与新的电子信息系统的运用,对银行内部控制系统提出了越来越高的要求。政策性银行是我国银行业的重要组成部分,承担着政府的部分社会化职能和特殊行业资金保障要求,对其风险的控制就显得尤为必要。然而,我国制度改革的滞后性和银行业原有管理模型现状使政策性银行对风险的防范处于弱化状态,这种形势下,亟需对政策性银行的风险进行分析、评价及监督。本文在分析我国经济新常态的背景下,通过以中国农业发展银行鹰潭市分行为案例,深入剖析了体制改革过程中的农发行经营环境,从内部控制的视角分析了农发行所处的经营状况,并就内控环境、风险评估、控制活动、信息交流与反馈、监督与审计等具体操作过程中的问题进行了阐释,在此基础上,提出了具有针对性和操作性的防范银行风险的改进对策。作为以服务国家政策性任务为职责的政策性银行,农发行的例子较能很好的代表政策性银行的内部控制情况。本文先综述了银行内部控制的概念以及理论基础,在此基础上,阐述了政策性银行M行的内部控制风险体系,包括了风险的认定,识别与评价,信息反馈与监督。其中,风险的分析主要分析了银行的信用风险、操作风险、市场风险和流动性风险。风险的识别与评价主要是分析了当前政策性银行风险的计量方法与手段。信息反馈与监督则是以某政策性银行M行为例,大致的描述了其信息交流系统以及审计与监督情况。接着,进行了具体的分析,分析了中国农业发展银行鹰潭市分行的内部控制体系,该部分为重点章节。该章节参照了内部控制的五要素,比较微观具体的分析了鹰潭市分行的内控环境、风险评估、控制活动、信息交流与反馈,审计与监督现状与存在的问题。在此基础上,深入分析了农发行鹰潭市分行内部控制的改进对策,包括与内部控制五要素对应的改进对策以及与风险分析对应的应对操作风险与市场风险的改进对策。最后,是该论文研究的结论与展望。本文的研究结论是:第一,政策性银行包括中国农业发展银行,国家进出口银行和国家开发银行三大银行。国家开发银行近年来成功的实现了向商业化运作转型。可见,政策性银行的商业化将成为未来发展的必然趋势。因而,商业银行的内部控制制度对政策性银行的内部控制制度分析有着十分重要的借鉴意义。面对银行可持续发展和竞争全球化的大背景,作为我国唯一的农业政策性银行,农业发展银行应借鉴商业银行及其他政策性银行的内部控制制度,建立属于自己的内部控制机制。内部控制制度的建立,将对该行防范风险、稳健经营和服务现代化提供十分必要的推动。第二、农发行鹰潭市分行属于营业性分支机构,操作风险及信用风险是其经营过程当中面临的最大风险。操作风险与信用风险因其特性差异,其管理模式应有差异。而内部控制的实质就是风险的控制。因此分析银行风险是内部控制研究的一个重要方面,应对操作风险与信用风险着重分析,并提出应对对策。第三、内部控制制度的实行需要营造一个良好的内控环境,这其中管理层和一般员工的参与是必不可少的,同时企业文化的建立与完善人力资源政策等等都是内控环境的重要内涵。内部控制环境的构建、作用的发挥是一项长期的,动态性的任务。风险的评估手段的改进对银行来说也起着至关重要的作用,风险评估的分析可以从风险的识别、系统风险分析入手,合理确定应对对策。内部控制的控制活动也同样应受到重视。内部控制活动包括风险控制、不相容岗位分离、授权批准、会计系统、预算控制等等。控制活动是内部控制机制的重点和精髓。信息交流与反馈,通常代表银行的信息科技水平,承载着银行数据处理技术等相关技术,对银行而言也尤为重要。最后,内部审计与监督是内部控制制度的重要保障。
[Abstract]:With the development of the financial market at home and abroad, the competition between China's banking industry is becoming more and more intense, combined with the new business form of the banking industry and the application of the new electronic information system, the internal control system of the bank has made more and more demands. The policy bank is an important part of China's banking industry, and it is especially necessary to control the risk control of the government's social function and special industry fund guarantee. However, the lagging of China's system reform and the current situation of the existing management model of the banking industry make the prevention of the risk of the policy bank in the weakened state. In this situation, it is urgent to analyze, evaluate and supervise the risk of the policy bank. In this paper, under the background of the analysis of the new normal state of China's economy, through the analysis of the management environment of the agricultural distribution in the process of system reform by taking the case of the Yingtan city of China's agricultural development bank, the operating situation of the agricultural distribution is analyzed from the view of internal control, and the internal control environment is established. The problems in the specific operations such as risk assessment, control activities, information exchange and feedback, supervision and audit are explained. On the basis of this, the measures to improve the risk of the bank are put forward. As a policy bank with the function of serving the policy task of the state, the example of the agricultural issue can represent the internal control of the policy bank. In this paper, the concept and the theoretical basis of the internal control of the bank are reviewed. On this basis, the internal control risk system of the M bank of the policy bank is described, including the identification, identification and evaluation, information feedback and supervision of the risk. The analysis of risk mainly analyzes the bank's credit risk, operation risk, market risk and liquidity risk. The risk identification and evaluation are mainly the measurement methods and means of the current policy bank risk. The information feedback and supervision is based on the M behavior of a policy bank, and the information exchange system and the audit and supervision are generally described. Then, the specific analysis is carried out, and the internal control system of Yingtan City Branch of China Agricultural Development Bank is analyzed, which is the key section. This section refers to five elements of internal control, and compares the internal control environment, risk assessment, control activities, information exchange and feedback, audit and supervision status and existing problems of Yingtan City Branch. On the basis of this, the improvement measures of the internal control of the Branch of Yingtan City, including the improvement measures corresponding to the five factors of internal control, and the corresponding measures to deal with the risk of operation and market risk corresponding to the risk analysis, are analyzed. Finally, it is the conclusion and prospect of the paper. The research conclusion is as follows: First, the policy bank includes the China Agricultural Development Bank, the Export-Import Bank of the State and the Bank of China. The State Council of the People's Republic of China has successfully transformed the commercial operation in recent years. It can be seen that the commercialization of policy banks will be the inevitable trend of future development. Therefore, the internal control system of the commercial bank has a very important reference for the analysis of the internal control system of the policy bank. In the face of the big background of the sustainable development of the bank and the globalization of the competition, as the only agricultural policy bank in our country, the agricultural development bank should draw on the internal control system of the commercial bank and other policy banks, and establish its own internal control mechanism. The establishment of the internal control system will provide a necessary impetus to the bank's risk prevention, robust operation and service modernization. Second, the operation risk and the credit risk are the biggest risks in the operation process of the Yingtan branch of the agricultural issue. The operating risk and credit risk due to its characteristics are different, and the management mode should be different. The essence of internal control is the control of risk. Therefore, the analysis of bank risk is an important aspect of internal control research, which should be focused on the operation risk and credit risk, and put forward the countermeasures. Third, the implementation of internal control system needs to create a good internal control environment, in which the participation of management and general staff is essential, and the establishment of enterprise culture and the perfect human resource policy are the important content of the internal control environment. The construction of the internal control environment is a long-term and dynamic task. The improvement of the risk assessment method plays a very important role in the bank, and the analysis of the risk assessment can start with the risk identification and the system risk analysis to reasonably determine the response. The control activities of internal control should also be taken into account. Internal control activities include risk control, incompatible post separation, authorization approval, accounting system, budget control, and so on. The control activity is the focus and essence of the internal control mechanism. Information exchange and feedback, usually on behalf of the bank's information technology level, bearing bank data processing technology and other related technologies, is also very important to the bank. Finally, the internal audit and supervision are the important guarantee of the internal control system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.31

【参考文献】