基于ERP系统的商业银行内部控制体系研究

发布时间：2018-01-05 15:00

本文关键词：基于ERP系统的商业银行内部控制体系研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

更多相关文章： 商业银行 内部控制 ERP 内部系统

【摘要】：随着世界金融市场局势的越发全球化与自由化，尤其是在全球金融危机还未完全过去的今天，世界金融市场动荡依然剧烈，在这些危机面前，商业银行内部控制体系是提高商业银行核心竞争力、保障商业银行稳定运转的最主要的方法之一。目前国内商业银行内部控制机制中，存在着组织结构不合理、人事控制机制不完善、风险识别和评估方法不规范、银行内部人员对内控制度重要性认识不够等问题，因此，如何建立健全、有效、安全的商业银行内部控制体系也成为了当前急需研究的课题。本文在对国内外商业银行内部控制体系相关文献进行了深入研究的基础上，总结出它们在内控系统实际应用中存在的问题，针对这些问题，提出设计并实现了基于ERP的商业银行内部控制系统，系统包括组织建设宣传模块、用户权限控制模块、监督反馈模块、信息管理模块、安全备份模块等五个功能模块，，通过组织建设宣传模块加强了对银行内部人员的内控培训和内控重要性教育，通过用户权限控制模块完善了人事控制，通过监督反馈模块加强了对违规现象的检查力度，通过信息管理模块加强了对系统内部信息的保护和管理，通过安全备份模块保证了系统的可用性、抗毁性和可恢复性。最后，通过实验结果表明，本文设计实现的基于ERP的商业银行内部控制系统在功能性和非功能性层面上均达到了设计要求。
[Abstract]:With the increasingly globalization and liberalization of the world financial market situation, especially in the global financial crisis is not entirely in the past today, the world financial market volatility is still severe, in the face of the crisis, the internal control system of commercial banks is to enhance the core competitiveness of commercial banks, one of the main methods to guarantee the stable operation of the commercial bank internal control at present. The mechanism of domestic commercial banks, there are unreasonable organizational structure, personnel control mechanism, risk identification and assessment methods are not standardized, internal bank staff to recognize the importance of the internal control system is not enough, therefore, how to establish a sound, effective, safety of the commercial bank internal control system has become the current urgent research topic.
This paper conducted a thorough research in the internal control system of commercial banks at home and abroad related literature, summarizes their existing in the application of internal control system problems, to solve these problems, we present the design and implementation of the internal control system of commercial bank based on ERP system, including the organization construction of publicity module, user access control module. Supervision and feedback module, information management module, five module security backup module, through the organization of construction to strengthen the propaganda module inside the bank's internal control and internal control of the importance of education training, through the user access control module to improve the personnel control, through the strengthening of the supervision and feedback module irregularities inspection efforts, through strengthening information management module the protection and management of the internal information system, through the security backup module to ensure the system's availability, survivability and recoverability Finally, the experimental results show that the design and implementation of ERP based commercial bank internal control system has achieved the design requirements at functional and non functional levels.

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42;TP311.52

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