商业银行内部控制评价体系的构建研究

发布时间：2018-10-22 09:22

【摘要】：随着经济全球化进程的加快，加上我国商业银行业务的不断扩展，其蕴含的风险问题愈来愈严重，在此背景下亟需针对我国商业银行的特点建立一套完备的内部控制评价体系。本文的研究目的就在于分析影响商业商业内部控制评价体系的因素，优化设计商业银行内部控制评价指标体系，并用灰色关联分析法对16家上市银行的内部控制情况进行实证检验，得到具有针对性的政策建议，以帮助商业银行提高内部控制管理评价的效果。本文在梳理国内外相关研究成果的基础上，首先对国内外研究现状从理论和方法两个角度进行了述评。其次，依据相关理论，结合我国商业银行内部控制的特点，从内部控制环境、风险识别与评估、内部控制措施、监督评价与纠正、信息交流与反馈五个方面分析了商业银行内部控制的影响因素。第三，依据商业银行内部控制评价的原则及相关法规，较为系统地构建了商业银行内部控制过程和结果评价的具体指标体系，并进行了实证分析，对其应用效果进行了检验，本文选取了16家上市银行作为评价对象，利用问卷调查和数量方法收集数据，运用灰色关联分析法进行实证分析，得到16家上市银行的内部控制情况由好到劣依次为：中国银行，中信银行，招商银行，工商银行，浦发银行，交通银行，建设银行，北京银行，农业银行，兴业银行，民生银行，华夏银行，原深发展银行，光大银行，宁波银行，南京银行。最后，，针对分析研究结论，本文提出了重视内部控制环境的构筑，建立科学的风险管理系统，加强内部控制措施实施，建立和疏通信息沟通渠道，完善银行内部监督和评价体系这五项政策建议，从而为提高商业银行内部控制水平，稳定金融行业发展提供理论上的参考。
[Abstract]:With the acceleration of the process of economic globalization and the continuous expansion of the business of commercial banks in China, the risks involved are becoming more and more serious. Under this background, it is urgent to establish a complete evaluation system of internal control for the characteristics of commercial banks in China. The purpose of this paper is to analyze the factors that affect the evaluation system of commercial internal control, and to optimize and design the evaluation index system of internal control of commercial banks. The internal control of 16 listed banks is empirically tested with the grey relational analysis method, and the relevant policy suggestions are obtained to help commercial banks improve the evaluation effect of internal control management. Based on the research results at home and abroad, this paper reviews the current situation of domestic and foreign research from two perspectives: theory and method. Secondly, according to the relevant theory, combined with the characteristics of internal control of commercial banks in China, from the internal control environment, risk identification and evaluation, internal control measures, supervision, evaluation and correction, This paper analyzes the influencing factors of internal control in commercial banks from five aspects of information exchange and feedback. Thirdly, according to the principles of commercial bank internal control evaluation and relevant laws and regulations, this paper systematically constructs the concrete index system of commercial bank internal control process and result evaluation, and carries on the empirical analysis, has carried on the test to its application effect. In this paper, 16 listed banks are selected as the object of evaluation, and the data are collected by questionnaire survey and quantitative method, and the empirical analysis is carried out by using grey relational analysis method. The internal control conditions of the 16 listed banks are: bank of China, CITIC Bank, China Merchants Bank, Industrial and Commercial Bank, Pudong Development Bank, Bank of Communications, China Construction Bank, Beijing Bank, Agricultural Bank, Industrial and Commercial Bank, Minsheng Bank, Huaxia Bank, former Shenzhen Development Bank, Everbright Bank, Ningbo Bank, Nanjing Bank. Finally, in view of the analysis and research conclusions, this paper puts forward to pay attention to the construction of internal control environment, establish a scientific risk management system, strengthen the implementation of internal control measures, and establish and dredge the channels of information communication. The five policy recommendations of perfecting the internal supervision and evaluation system of banks provide a theoretical reference for improving the level of internal control of commercial banks and stabilizing the development of the financial industry.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F830.42

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