RZ商业银行内部控制环境问题研究

发布时间：2018-01-06 03:00

本文关键词：RZ商业银行内部控制环境问题研究　出处：《西安石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着世界范围内金融领域的改革与金融管制的逐步松懈，作为我国银行业“第三梯队”的城市商业银行呈现出迅速发展的态势。但由于我国大部分商业银行目前的风险管理与风险意识还相对薄弱，加之银行内部控制环境存在的缺陷，导致国内银行金融违纪案件频发。因此，如何通过建立完善的内部控制环境以完善内部控制体系，有效规避风险，成为学术界以及银行业所关注的重要课题。本文首先介绍了RZ商业银行内部控制环境的现状，在构建商业银行内部控制环境评价指标体系的基础上，，通过选取8家商业银行的相关数据，运用灰色关联分析法分析了RZ银行在内部控制环境中所处的水平以及存在的问题与不足，最后在借鉴西方发达国家商业银行内部控制环境先进经验及实践的基础上，结合评价结果与RZ银行的经营管理现状，针对公司治理结构、组织结构、企业文化、人力资源管理机制、信息科技管理建设五大方面对完善和优化RZ商业银行的内部控制环境提出了可行性措施和建议。
[Abstract]:With the reform of the financial field in the world and the gradual easing of financial regulation , the city commercial bank , which is the third echelon of our banking industry , presents a rapid development trend . However , because most of the commercial banks in our country are still relatively weak in risk management and risk consciousness , the defects of the internal control environment of the Bank cause the frequent occurrence of financial discipline cases in China . Therefore , how to improve the internal control system through the establishment of a perfect internal control environment can effectively avoid the risk and become an important topic of the academic community and the banking industry . This paper first introduces the current situation of RZ commercial bank ' s internal control environment . On the basis of constructing the internal control environment evaluation index system of commercial banks , the paper analyzes the level of RZ bank in the internal control environment by selecting 8 commercial banks and analyzes the existing problems and shortcomings of RZ Bank . Finally , it puts forward some feasible measures and suggestions on improving and optimizing the internal control environment of RZ commercial bank based on the advanced experience and practice of the internal control environment of western developed countries .

【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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