完善F银行内部控制措施的研究

发布时间：2018-03-01 12:41

本文关键词： F银行商业银行内部控制金融风险　出处：《云南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化发展，在金融业高速发展的同时，同样也面临着巨大风险。回顾世界范围内银行业发展史，不少银行的倒闭、破产和重大案件的频发，究其原因，更多是由其内部控制失效造成。同样，在全球经济一体化日益加剧的情况下，我国经济不断改革开放的大背景下，各种新的金融风险应运而生，，也威胁着金融业的安全和持续发展，商业银行内控管理显得尤其重要。完善的银行内部控制是抵御各类风险的有效机制。本文在对国内外内部控制理论研究基础上，对F银行内部控制现状进行剖析，从F银行内部控制现状分析，内控管理还比较零散，尚未形成流程化的管理机制，还没有采用复杂的信息系统来提升企业运营效率，内部控制信息化成熟度方面还处在初始阶段，属于低回报的内控管理。本文从F银行内部控制五要素即内部控制环境、内部控制活动、风险识别与评估、信息交流与反馈、监督检查等方面存在的问题以及造成的影响，并针对性的提出改进建议，以完善F银行内部控制，提高内控水平，推动F银行健康、稳步和持续发展。
[Abstract]:With the development of economic globalization, while the financial industry is developing at a high speed, it is also facing enormous risks. Looking back at the history of banking development around the world, many banks went bankrupt, bankruptcy and frequent occurrence of major cases, the reasons for this are investigated. It is more caused by the failure of its internal control. Similarly, in the context of the increasing global economic integration and the continuous reform and opening up of China's economy, all kinds of new financial risks have emerged as the times require. It also threatens the security and sustainable development of the financial industry, so the internal control management of commercial banks is particularly important. The perfect internal control of banks is an effective mechanism to resist all kinds of risks. This paper analyzes the present situation of internal control in F Bank. From the analysis of the present situation of internal control in F Bank, internal control management is still scattered, the flow management mechanism has not been formed, and complex information system has not been adopted to improve the operation efficiency of enterprises. The maturity of internal control informatization is still in the initial stage, which belongs to the low return internal control management. This paper analyzes the five elements of internal control in F Bank, namely, internal control environment, internal control activities, risk identification and assessment, information exchange and feedback. The problems existing in supervision and inspection, and the impact caused by them, and suggestions for improvement are put forward in order to improve the internal control of bank F, improve the level of internal control, and promote the healthy and sustainable development of bank F.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F272

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