论我国商业银行内部控制的相关问题

发布时间：2018-01-31 17:58

本文关键词： 商业银行内部控制案例分析　出处：《辽宁师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国自改革开放以来，金融市场的发展速度日益加快。商业银行是一个高风险、高收益的服务性金融机构，正所谓收益越高风险越高，层出不穷的金融大案正是这一点的具体体现。健全完善的内部控制体系是有效识别风险、降低风险和规避风险的科学办法。商业银行内部控制体系是银行内部相互制约与平衡的精髓，能够全面有效地协调银行内部的各个部门，积极有效地抵御日常经营业务中可能发生的风险。我国开展商业银行内部控制的时间比较晚，现阶段的控制水平也比较落后。随着我国综合国力的发展，外商的投资越来越多，外商投资的投资标准就是要考察公司内部控制体系是否健全。我国商业银行内部控制体系的发展是公司战略发展的助推力、是银行业务发展的基础、是风险控制的有力保障、是提升银行竞争力的重要手段。商业银行内部控制的健全性和有效性可以帮助商业银行实现战略目标、经营目标和遵循性目标，维持可靠的财务与管理报告和实现远期效益目标；有助于商业银行进行合规性建设，降低受到法律制裁、监管处罚、重大财物损失和声誉损失的风险。因此，，加强商业银行内部控制具有重要意义。本文在内部控制的理论基础上，首先介绍了内部控制目前存在的两种框架结构：COSO框架和我国《商业银行内部控制指引》中提出的框架结构，基于框架理论来介绍内部控制的评价系统；其次，由于我国的起步时间晚于西方国家，因此，西方经济发达国家的内部控制体系借鉴宝贵的经验；最后，结合西方发达内部控制体系，提出积极有效的整改措施，以此加快我国内部控制体系与国际接轨的步伐。
[Abstract]:Since China's reform and opening up, the development of financial markets has been accelerating. Commercial banks are a high risk, high return service financial institutions, so called the higher the return the higher the risk. The emergence of endless financial cases is the concrete embodiment of this point. A sound and perfect internal control system is effective to identify risks. The internal control system of commercial banks is the essence of mutual restriction and balance within banks, which can coordinate the various departments of banks comprehensively and effectively. Actively and effectively resist the risks that may occur in daily business operations. With the development of China's comprehensive national strength, more and more foreign investors invest more and more with the development of our country's comprehensive national strength, the time of developing the internal control of commercial banks is relatively late, and the current level of control is also relatively backward. The investment standard of foreign investment is to investigate whether the internal control system of the company is sound. The development of the internal control system of commercial banks in China is the driving force of the development of company strategy and the foundation of the development of banking business. It is a powerful guarantee of risk control and an important means to enhance the competitiveness of banks. The soundness and effectiveness of the internal control of commercial banks can help commercial banks to achieve strategic objectives, business objectives and compliance objectives, maintain reliable financial and management reports and achieve long-term benefit objectives; It is helpful for commercial banks to carry out compliance construction and reduce the risk of legal sanction, supervision and punishment, heavy loss of property and reputation. Therefore, it is of great significance to strengthen the internal control of commercial banks. On the basis of the theory of internal control, this paper first introduces two existing frame structures of internal control: COSO framework and the frame structure proposed in the guidelines for Internal Control of Commercial Banks in China. The evaluation system of internal control is introduced based on frame theory. Secondly, because the start time of our country is later than that of the western countries, the internal control system of the western developed countries draw lessons from the valuable experience. Finally, combining with the developed internal control system in the west, this paper puts forward positive and effective rectification measures to speed up the pace of our country's internal control system in line with the international standards.
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33;F224

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