我国商业银行内部控制问题研究

发布时间：2018-01-20 08:30

本文关键词： 商业银行内部控制金融风险　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：自上世纪末期开始,全球范围内的经济一体化进程拉开大幕,使得与经济休戚相关的金融领域也不再维持传统的稳定发展,开始面临着挑战与机遇并存的局面,尤其是进入新世纪以来,世界金融领域的风险问题受到了极大的关注,由此风险所引发的世界各国或地区之间的金融危机不断发生。商业银行作为金融领域的重要机构,有着自身特殊的职能和风险,而由金融风险所传递的商业银行风险不但会直接影响到银行本身的可持续发展,同时也会牵扯到一个国家的金融秩序和经济环境的变化。在我国,近年来金融环境的逐步开放让国内金融业逐步与世界接轨,发展方式更加多样化,发展方向更为多元化,发达国家的金融理念在很大程度上促进了我国金融业的深入发展,这导致我国商业银行走出去的战略越来越明显,商业银行之间的竞争程度更加剧烈,为获得更为稳定的可持续发展态势,我国商业银行对于风险的控制与规避不得不重视了起来。2010年4月26日,财政部、证监会、审计署、银监会、保监会联合发布的《企业内部控制配套指引》为我国商业银行内部控制建设和完善提供了思路。本文选择以国内商业银行的内部控制为研究切入点,重点探讨了内部控制的几大要素,并在充分借鉴和阅读前人研究成果和理论的基础上,针对国内商业银行内部控制表现出来的问题展开分析,以国内银行业的两个典型案例为代表展开剖析,阐述了我行商业银行内控方面的不足,然后在借鉴发达国家商业银行的内部控制经验的前提下,总结出国内商业银行应该重点解决的内部控制问题,最终有针对性地提出强化国内商业银行内部控制的路径选择。本文的研究共包括以下六部分：第一部分绪论,在阐述课题选题背景及意义的基础上,就国内外有关的文献展开论述,最后指出课题研究过程所使用的方法以及研究的思路。国际上以巴Ⅲ协议为代表,国内方面从内控机制建设、内控有效性、信息披露、内部审计方面展开。研究方法采取了以文献研究为基础,归纳和比较相统一、实证研究与规范研究相结合的方法。第二部分,全而闸述了商业银行内部控制理论,对相关理论和概念进行了深入分析,明确了商业银行内部控制的五个要素,即：控制环境、风险识别与评估、风险控制措施、信息交流与反馈、监督评价与纠正,论证五个要素之问的关系：只有发挥好五要素之间的协同作用,内控目标才能得以有效实现。第三部分,从国内金融业实际情况开发,探讨了我国商业银行在内部控制方面存在的问题,并分析了导致商业银行内部控制缺陷的主要原因。目前我国商业银行内控方面存在主要问题表现在：(1)合规意识缺失,内控环境需改进；(2)风险评估与分析手段落后,系统不完善；(3)内控活动效果不理想,落实不够；(4)信息沟通机制不健全,有效性差；(5)内部审计机制不健全,独立性差；(6)内控自我评价缺乏有效标准,随意性强。导致我国商业银行内控缺陷的主要原因有：(1)我国金融市场银行占主导,存在结构性缺陷；(2)银行地位“大而不能倒”,以国家信用为支撑；(3)政府的行政干预；(4)银行业监管体系有效性不足；(5)社会诚信环境差；(6)银行治理结构不完善,(7)组织结构庞大,网点多,内控管理难度大。第四部分,实证研究,以北京农村商业银行违规放贷案和齐鲁银行伪造金融票证案为代表,通过采用案例分析方法,阐述了商业银行内部控制存在的主要问题与不足：(1)控制环境薄弱,发展战略有偏差；(2)内控制度执行不力；(3)风险评估失效；(4)内控监督不力；(5)信息传导沟通不畅；(6)激励约束机制失误。第五部分,分析了发达国家金融各行业内部控制经验,并在全面分析国内金融行业具体情况基础上,得出国内商业银行应该从中学习的先进经验。(1)内部控制必须与时俱进；(2)内部控制应贯彻全面性原则；(3)应实现全过程的内部控制；(4)内部控制应依托信息技术第六部分,提出完善我国商业银行内部控制的建设性意见：(1)为内部控制营造良好的环境氛围；(2)将风险评估体系建立完善；(3)大力建设内控措施；(4)使信息沟通系统畅通；(5)将内控监督体系建立完善；(6)使内部审计机制逐步完善起来。
[Abstract]:Since the end of the last century , the economic integration process in the world has opened the curtain so that the financial field related to the economy is no longer maintaining the traditional stable development , and the financial crisis in the world financial field has been greatly raised , especially since entering the new century . Commercial banks have their own special functions and risks as important institutions in the financial sector , and the risk of commercial banks transferred by financial risks not only affects the sustainable development of the bank itself , but also involves the change of the financial order and the economic environment of a country . In our country , the gradual opening of the financial environment in recent years has brought the domestic financial industry gradually to the world , the development mode is more diversified , the development direction is more diversified , the financial idea of the developed countries has greatly promoted the deep development of the financial industry in our country , the competition degree between the commercial banks has become more and more obvious , and in order to obtain a more stable sustainable development situation , China ' s commercial banks have to attach importance to the control and avoidance of risks . Based on the internal control of domestic commercial banks , this paper analyzes the internal control of commercial banks in China , analyzes the problems of internal control of commercial banks in China , and puts forward the internal control problems that domestic commercial banks should focus on , and finally puts forward the path choice of strengthening the internal control of domestic commercial banks . The research of this paper includes the following six parts : In the first part , on the basis of the background and significance of the subject selection , the author points out the methods used in the research process of the subject and the thinking of the research . At the international level , on the basis of the Basel III agreement , the internal control mechanism construction , the internal control effectiveness , the information disclosure and the internal audit are carried out . The research method adopts the method of combining the literature research into the unification of internal control mechanism , internal control effectiveness , information disclosure and internal audit . In the second part , the theory of internal control of commercial banks is described , and the relevant theories and concepts are analyzed deeply . The five elements of internal control of commercial banks are defined : control environment , risk identification and evaluation , risk control measures , information exchange and feedback , supervision and evaluation and correction , and demonstrate the relationship between five elements . The third part , from the actual situation of the domestic financial industry , discusses the problems existing in the internal control of the commercial banks in China , and analyzes the main reasons which lead to the defects of the internal control of the commercial banks . The fourth part , empirical research , based on the case analysis method , the main problems and shortcomings of the internal control of commercial banks are expounded . ( 1 ) The control environment is weak , the development strategy is biased ; ( 2 ) the internal control system is weak ; ( 3 ) the risk assessment fails ; ( 4 ) the internal control supervision is weak ; ( 5 ) the information transmission communication is not smooth ; and ( 6 ) the incentive and restraint mechanism is wrong . In the fifth part , the internal control experience of the financial industry in developed countries is analyzed , and the advanced experience should be learned from the domestic commercial banks on the basis of comprehensive analysis of domestic financial industry . In the sixth part , a constructive suggestion is put forward to perfect the internal control of the commercial banks in China : ( 1 ) to create a good environmental atmosphere for internal control ; ( 2 ) to perfect the risk assessment system ; ( 3 ) to build up internal control measures ; ( 4 ) make the information communication system smooth ; ( 5 ) perfect the internal control supervision system ; and ( 6 ) gradually perfect the internal audit mechanism .

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

【参考文献】