H银行集中运营模式下内部控制研究

发布时间：2018-04-17 11:16

本文选题：流程再造 + 集中运营模式　；参考：《安徽大学》2015年硕士论文

【摘要】：随着全球金融行业的迅速发展,面对现在国内外的金融行业的市场需求,为了降低运营成本、提高运营效率、有效控制风险、提供优质服务、提升商业银行的核心竞争力,商业银行进行流程再造、建立业务集中运营模式,成为目前各大商业银行进行运营改革的主要方向。而在各大商业银行不断进行集中运营模式改革的环境下,银行业传统模式的分散性风险向新模式下的后台不断地集中起来,加上配套的规范制度不够完善,商业银行发生风险的概率不断扩大,并且这种风险一旦发生,对于整个银行都是巨大的打击,因此研究商业银行集中运营模式下的内部控制,如何在新模式下建立有效的内部控制体系,成为当下商业银行进行集中运营模式改造的最具现实意义的一项课题。首先,本文通过研究国内外商业银行流程再造理论和商业银行内部控制理论,对商业银行业务“前后台分离、后台集中运营”理论进行了详细地介绍,而后引出集中运营模式的定义,并分析了集中运营模式的实施方式和意义。在商业银行的集中运营模式的理论介绍完之后,通过研究商业银行的内部控制体系,探讨了商业银行集中运营下内部控制出现的新情况以及所采取的措施。其次,本文以H银行集中运营模式下的内部控制为研究对象,介绍了H银行以及H银行集中运营平台的建设发展,并对H银行的集中运营的优势进行了分析,从商业银行集中运营模式的角度出发,对现有的H银行集中运营模式下内部控制的进行了介绍和现状分析,指出了H银行集中运营模式下存在的问题。最后,本文针对H银行集中运营模式下内部控制存在的问题,从加强员工职业素养的培训、银行账户的管理、集中运营中事中控制和事后监督、完善集中运营的安全管理和检查机制这几个角度出发,提出了相应的对策和建议,并对本文的研究成果进行了总结和展望。商业银行进行集中运营模式的改革是我国商业银行发展改革的必经之路,而完善内部控制体系是保证我国商业银行的安全稳定运营的必要措施,因此,本文围绕新模式下商业银行内部控制体系存在的问题,进行了深入的分析,提出了非常具有现实意义的改进措施。
[Abstract]:With the rapid development of the global financial industry, in order to reduce operating costs, improve operational efficiency, effectively control risks, provide quality services and enhance the core competitiveness of commercial banks, in the face of the current market demand of the financial industry at home and abroad,The commercial bank carries on the process reengineering, establishes the service centralized operation pattern, becomes each big commercial bank to carry on the operation reform the main direction at present.However, under the environment of the reform of the centralized operation mode of the major commercial banks, the decentralized risks of the traditional banking mode are constantly centralized to the backstage under the new model, and the supporting normative system is not perfect enough.The probability of commercial bank risk is expanding, and once this kind of risk occurs, it is a huge blow to the whole bank. Therefore, the internal control of commercial bank under the centralized operation mode is studied.How to set up an effective internal control system under the new mode has become the most realistic and meaningful topic for the commercial banks to reform the centralized operation mode.First of all, by studying the theory of process reengineering and internal control of commercial banks at home and abroad, this paper introduces in detail the theory of "separation of the front and back, centralized operation of the backstage" of the business of commercial banks.Then the definition of centralized operation mode is introduced, and the implementation mode and significance of centralized operation mode are analyzed.After introducing the theory of the centralized operation mode of commercial banks, this paper studies the internal control system of commercial banks, and probes into the new situation of the internal control under the centralized operation of commercial banks and the measures taken.Secondly, this paper takes the internal control of H bank as the research object, introduces the construction and development of H bank and H bank centralized operation platform, and analyzes the advantages of H bank centralized operation.From the point of view of commercial bank's centralized operation mode, this paper introduces and analyzes the present internal control of H bank's centralized operation mode, and points out the problems existing in H bank's centralized operation mode.Finally, this paper aims at the problems existing in the internal control of H bank under the centralized operation mode, from strengthening the training of staff's professional literacy, the management of bank account, the control in the course of centralized operation and the supervision after the event.From the view of perfecting the safety management and inspection mechanism of centralized operation, the corresponding countermeasures and suggestions are put forward, and the research results of this paper are summarized and prospected.The reform of the centralized operation mode of commercial banks is the only way for the development and reform of commercial banks in China, and perfecting the internal control system is the necessary measure to ensure the safe and stable operation of commercial banks in our country.In this paper, the existing problems of the internal control system of commercial banks under the new model are analyzed in depth, and the improvement measures of practical significance are put forward.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.33;F830.42

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