交通银行内部控制缺陷与对策研究

发布时间：2018-04-25 12:34

本文选题：内部控制 + 国有商业银行　；参考：《吉林大学》2017年硕士论文

【摘要】：随着金融市场的剧烈动荡以及金融全球化的快速加深,越来越多的金融危机开始不断呈现。在国家的金融系统内,商业银行始终扮演着至关重要的角色,不单承担着筹集资金、资金汇兑与结算、发放贷款与创造经济效益等功能,还要实现提高资金使用效率、引导货币流向以及调节社会对资金总需求等作用。在目前形势下,采用有效的内部控制方法不仅能够帮助银行体系正常运转,还能够有助于商业银行提高核心竞争力。因此,准确识别与把握国有商业银行在发展过程中产生的不确定性,并采取有效的措施建立并完善其内部控制体系显然已经成为了一个亟需解决的课题。本文将交通银行的内部控制管理现状视为主要研究对象,学习并研究了目前国内外学术领域有关商业银行的内部控制理论和商业银行的内部控制评价理论,了解了国内外研究现状,并采用定性和定量相结合的系统分析方法总结出交通银行的内部控制管理概况。在此基础上,本文采用个案分析方法,以某省交通银行为例,对其内控管理存在的问题和缺陷进行分析研究,以此为依据提出了完善交通银行内部控制体系的对策,以期不断提升内部控制水平、为长远的经营发展提供保证。通过研究,本文认为交通银行内部控制存在的主要问题包括:内控理念不到位;内控制约存在盲点;内控管理责任约束不足;内部审计职能未充分发挥等。而导致内控缺陷的原因主要为以下几个方面:一是内部组织架构设置不当,监督机制缺乏制约;二是管理部门职责不清晰,内部控制整体功能未能充分发挥;三是疏于管理,有章不循,使内控制度流于形式;四是全辖内控管理水平参差不齐。根据以上分析,本文提出以下六个方面的解决对策,分别为:加强内控文化建设、打造“依法合规、稳健经营”的内控环境;创建完善的风险管理体系和内部控制系统;全面风险约束机制、建立精细计量的内评体系和突出对人的责任约束;加强内部控制的审计监督与纠正;细化内部控制的评价与考核;合理运用内控与合规管理工具。本文围绕交通银行内部控制的现状与存在的问题,以提升交通银行在商业银行领域的综合竞争力、防范自身及外在的各类金融风险为目标,以建立健全安全高效的商业银行的内部控制体系为着力点,探索了改进交通银行内控管理缺陷和问题的方式和方法、尝试提出完善内控管理体系、创立优良的内控环境的意见和建议。以期实现交通银行内部控制体系健全、内控环境优良、各项经营管理工作安全稳健运营的目标。
[Abstract]:With the violent turbulence of financial markets and the rapid deepening of financial globalization, more and more financial crises are emerging. In the country's financial system, commercial banks have always played a vital role in not only raising funds, fund exchange and settlement, issuing loans and creating economic benefits, but also improving the efficiency of the use of funds. To guide the flow of money and to regulate the total demand for funds and so on. Under the present situation, adopting effective internal control method can not only help the banking system to run normally, but also help commercial banks to improve their core competitiveness. Therefore, it has become an urgent task to identify and grasp the uncertainty of state-owned commercial banks in the process of development and to take effective measures to establish and perfect their internal control system. This paper regards the present situation of internal control management of Bank of Communications as the main research object, and studies the internal control theory of commercial banks and the evaluation theory of internal control of commercial banks in the academic field at home and abroad. The present research situation at home and abroad is understood, and the internal control management situation of Bank of Communications is summarized by using the system analysis method of combining qualitative and quantitative analysis. On this basis, this paper uses the case analysis method, taking a provincial bank of communications as an example, analyzes and studies the problems and defects of its internal control management, and puts forward some countermeasures to perfect the internal control system of the Bank of Communications. With a view to constantly improving the level of internal control, for the long-term management and development to provide assurance. Through the research, this paper thinks that the main problems of the internal control of Bank of Communications include: the concept of internal control is not in place; there are blind spots in the internal control constraints; the internal control management responsibility constraints are insufficient; the internal audit function has not been brought into full play. The main reasons for the internal control defects are as follows: first, the internal organizational structure is not set up properly, and the supervision mechanism is lack of restriction; second, the responsibility of the management department is not clear, and the overall function of the internal control is not fully brought into play; the third is the neglect of the management. There are rules and regulations to make the internal control system mere formality; fourth, the level of internal control management is uneven. Based on the above analysis, this paper puts forward the following six countermeasures: strengthening the construction of internal control culture, creating the internal control environment of "according to law and compliance, and managing steadily", establishing a perfect risk management system and internal control system; Comprehensive risk constraint mechanism, establish a fine measurement of internal evaluation system and highlight the responsibility of the constraints; strengthen the internal control audit supervision and correction; refine the internal control evaluation and assessment; rational use of internal control and compliance management tools. This paper focuses on the present situation and existing problems of internal control of Bank of Communications, aiming at enhancing the comprehensive competitiveness of Bank of Communications in the field of commercial banks, and guarding against all kinds of financial risks, both self and external. In order to establish and perfect the internal control system of the commercial bank, this paper explores the ways and methods to improve the internal control management of the Bank of Communications, and tries to improve the internal control management system. Advice and suggestions for creating a good internal control environment. It is expected to achieve the goal of sound internal control system, good internal control environment and safe and stable operation.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

【参考文献】