全面风险管理框架下华融湘江银行S分行内部控制体系研究
发布时间：2018-12-20 12:20
【摘要】：在经济下行时期,“三期叠加”影响不断深化,金融风险急剧放大。在金融业占据主导地位的商业银行,由于激烈同业竞争、追逐利益最大化等原因,不能很好地处理内部控制和业务发展之间的对立矛盾,使得其越来越难以控制住经营风险、坚决地守住风险底线。同时,部分国内外商业银行出现的银行危机、银行案件也表明,当前商业银行内部控制体系建设已适应不了业务发展需要。因此笔者认为,商业银行在强化外部监管的同时,还要加快内部控制体系的转型升级,特别是在理论层面要借鉴国外先进商业银行内控理念,结合自身实际,建立完善一套有特色、有侧重点的内部控制体系。本文采取文献研究、实证分析、比较分析等方法,以华融湘江银行S分行为研究对象,通过梳理国内外内部控制相关理论,揭示全面风险管理与内部控制之间的内在联系,总结出商业银行内部控制理论发展新趋势。在此基础上,对华融湘江银行S分行内部控制现状进行调查,深入分析S分行内部控制体系存在的主要问题及其原因,并在全面风险管理框架下提出完善华融湘江银行S分行内部控制体系的对策、建议。通过研究,本文主要得出以下结论:内部控制与全面风险管理有着天然的统一性,以全面风险管理为导向将是内部控制理论发展必然趋势。要完善商业银行内部控制体系,必须要符合以全面风险管理为导向内部控制理论内在要求。本文通过发放调查问卷的形式,总结归纳出华融湘江银行S分行内部控制体系中存在的突出问题:即内控主体长期缺位、人力资源管理低效、风险管理水平亟待提升、内部控制活动效果不理想等问题,并从思维、文化等方面分析出问题背后深层次的原因:即管理者比较偏好风险、人力资源整体水平不高、内控文化基础薄弱。针对存在的问题,本文结合以全面风险管理为导向的内部控制内在要求,提出优化内控环境、完善风险评估、强化控制活动、建立高效信息系统和监控管理系统等对策建议。
[Abstract]:In the period of economic downturn, the impact of "three-phase superposition" is deepening, and financial risks are magnified sharply. Commercial banks, which occupy a dominant position in the financial industry, can not handle the contradiction between internal control and business development well because of the fierce interbank competition and the pursuit of profit maximization, which makes it more and more difficult to control the management risk. Firmly hold on to the bottom line of risk. At the same time, some domestic and foreign commercial banks appear banking crisis, bank cases also show that the current commercial banks internal control system can not meet the needs of business development. Therefore, the author believes that while strengthening external supervision, commercial banks should speed up the transformation and upgrading of internal control system, especially in the theoretical level to learn from the advanced foreign commercial banks internal control ideas, combined with their own reality, Establish and perfect a set of internal control system with characteristics and emphasis. This paper adopts the methods of literature research, empirical analysis, comparative analysis and so on, taking the S branch of Huarong Xiangjiang Bank as the research object, through combing the relevant theories of internal control at home and abroad, to reveal the internal relationship between overall risk management and internal control. Summarizes the commercial bank internal control theory development new trend. On this basis, the current situation of internal control of S branch of Huarong Xiangjiang Bank is investigated, and the main problems existing in the internal control system of S branch and its causes are analyzed in depth. Under the framework of comprehensive risk management, the paper puts forward the countermeasures and suggestions to improve the internal control system of the S branch of the Xiangjiang Bank of Huarong. Through research, this paper draws the following conclusions: internal control and overall risk management have a natural unity, taking the overall risk management as the direction will be the inevitable trend of the development of internal control theory. In order to perfect the internal control system of commercial banks, it is necessary to meet the internal requirements of the theory of internal control guided by comprehensive risk management. This paper summarizes the outstanding problems in the internal control system of the S branch of Huarong Xiangjiang Bank through the form of questionnaire: the main body of internal control is absent for a long time, the human resource management is inefficient, and the level of risk management needs to be improved. Internal control activities are not ideal, and from the thinking, culture and other aspects to analyze the deep reasons behind the problem: managers prefer risk, the overall level of human resources is not high, the foundation of internal control culture is weak. In view of the existing problems, this paper puts forward some countermeasures and suggestions, such as optimizing the internal control environment, perfecting the risk assessment, strengthening the control activities, establishing the high efficiency information system and monitoring and managing system, and so on, combining the inherent requirements of the internal control based on the overall risk management.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.33;F830.42
本文编号：2387988
[Abstract]:In the period of economic downturn, the impact of "three-phase superposition" is deepening, and financial risks are magnified sharply. Commercial banks, which occupy a dominant position in the financial industry, can not handle the contradiction between internal control and business development well because of the fierce interbank competition and the pursuit of profit maximization, which makes it more and more difficult to control the management risk. Firmly hold on to the bottom line of risk. At the same time, some domestic and foreign commercial banks appear banking crisis, bank cases also show that the current commercial banks internal control system can not meet the needs of business development. Therefore, the author believes that while strengthening external supervision, commercial banks should speed up the transformation and upgrading of internal control system, especially in the theoretical level to learn from the advanced foreign commercial banks internal control ideas, combined with their own reality, Establish and perfect a set of internal control system with characteristics and emphasis. This paper adopts the methods of literature research, empirical analysis, comparative analysis and so on, taking the S branch of Huarong Xiangjiang Bank as the research object, through combing the relevant theories of internal control at home and abroad, to reveal the internal relationship between overall risk management and internal control. Summarizes the commercial bank internal control theory development new trend. On this basis, the current situation of internal control of S branch of Huarong Xiangjiang Bank is investigated, and the main problems existing in the internal control system of S branch and its causes are analyzed in depth. Under the framework of comprehensive risk management, the paper puts forward the countermeasures and suggestions to improve the internal control system of the S branch of the Xiangjiang Bank of Huarong. Through research, this paper draws the following conclusions: internal control and overall risk management have a natural unity, taking the overall risk management as the direction will be the inevitable trend of the development of internal control theory. In order to perfect the internal control system of commercial banks, it is necessary to meet the internal requirements of the theory of internal control guided by comprehensive risk management. This paper summarizes the outstanding problems in the internal control system of the S branch of Huarong Xiangjiang Bank through the form of questionnaire: the main body of internal control is absent for a long time, the human resource management is inefficient, and the level of risk management needs to be improved. Internal control activities are not ideal, and from the thinking, culture and other aspects to analyze the deep reasons behind the problem: managers prefer risk, the overall level of human resources is not high, the foundation of internal control culture is weak. In view of the existing problems, this paper puts forward some countermeasures and suggestions, such as optimizing the internal control environment, perfecting the risk assessment, strengthening the control activities, establishing the high efficiency information system and monitoring and managing system, and so on, combining the inherent requirements of the internal control based on the overall risk management.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.33;F830.42
【参考文献】
相关期刊论文 前2条
1 王飞;;我国商业银行内部控制缺陷分析及对策[J];南方金融;2006年05期
2 吴水澎,陈汉文,邵贤弟;企业内部控制理论的发展与启示[J];会计研究;2000年05期
，本文编号：2387988
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