Z市商业银行内部会计控制案例研究

发布时间：2018-05-12 03:09

本文选题：城市商业银行 + 内部会计控制　；参考：《辽宁大学》2013年硕士论文

【摘要】：城市商业银行是一种特殊的金融机构，其前身是上个世纪80年代成立的城市信用社，经过20多年的发展，已经成为我国银行业的“第三梯队”，在服务地方经济、中小企业和地方居民方面发挥着重要作用。但与国有商业银行、农村信用社等金融机构相比，它存在着很多风险管理方面的问题，是风险案件的高发地。要从根本上控制风险，除了有效的外部监管外，更重要的是建立完善的内部控制体系，改善内部控制现状，这对于其提升业绩、保持公众信心以及促进地方经济发展方面具有重要的现实意义。内部会计控制制度，是与会计信息真实性、财务活动合法性有关的控制。它属于内部控制的一部分，对保证会计信息质量、提升企业的管理水平具有重要意义。本文以Z行内部会计控制的三个相关案例为切入点，，将搜集到的大量数据运用统计分析的方法，揭示内部会计控制的现状，分析存在问题的原因，从内部控制环境、风险评估手段、内部控制措施等五个方面提出建议，使其改进机制有据可依，循序渐进。本文共分为以下四个方面：绪论部分主要阐述研究的背景、目的及意义，并对国外的内部控制以及国内商业银行的内部控制进行文献综述，介绍本文的研究方法及框架。第一章是进行案例描述，介绍了Z市商业银行的概况，包括股东、组织架构、财务指标以及风险指标情况并对Z行的内部会计控制存在的问题进行描述。第二章是案例分析，首先是对内部会计控制相关理论进行阐述，根据COSO框架设计问卷，对Z行内部会计控制问题的原因进行调查，然后通过问卷分析、访谈等方法系统地总结问题的原因。第三章，对Z行造成案例中所暴露的内部会计控制问题得出结论，提出相应的建议。
[Abstract]:City commercial bank is a kind of special financial institution, its predecessor is the city credit cooperative which was established in 1980s. After more than 20 years' development, it has become the "third echelon" of our country's banking industry, serving the local economy. Small and medium-sized enterprises and local residents are playing an important role. But compared with state-owned commercial banks, rural credit cooperatives and other financial institutions, it has a lot of risk management problems, and is a high incidence of risk cases. In order to fundamentally control risks, in addition to effective external supervision, it is more important to establish a sound internal control system and improve the present situation of internal control, which will enhance their performance. Maintaining public confidence and promoting local economic development has important practical significance. Internal accounting control system is related to the authenticity of accounting information and the legitimacy of financial activities. It is a part of internal control, which is of great significance to ensure the quality of accounting information and improve the management level of enterprises. In this paper, three related cases of Z line internal accounting control are taken as the starting point, and a large number of collected data are analyzed by the statistical analysis method to reveal the present situation of internal accounting control, to analyze the causes of the problems, and to analyze the internal control environment from the point of view of the internal control environment. Some suggestions are put forward in five aspects, such as risk assessment means and internal control measures, so that the mechanism can be improved according to the evidence and step by step. This paper is divided into the following four aspects: The introduction part mainly elaborates the background, purpose and significance of the research, and carries on the literature review to the foreign internal control and the domestic commercial bank internal control, introduces the research method and the frame of this paper. The first chapter is a case description, introduces the general situation of Z commercial bank, including shareholders, organizational structure, financial indicators and risk indicators, and describes the problems existing in the internal accounting control of Z bank. The second chapter is the case analysis, first is to elaborate the internal accounting control related theory, according to the COSO framework design questionnaire, carries on the investigation to the Z row internal accounting control question reason, then through the questionnaire analysis, Interview and other methods systematically summarize the causes of the problem. In the third chapter, the author draws a conclusion about the problem of internal accounting control exposed in the case of line Z, and puts forward some corresponding suggestions.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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