中小商业银行激励机制、内部控制与经营绩效关系研究
发布时间：2019-04-15 22:48
【摘要】：金融业是现代社会经济的核心，而商业银行是金融业的主要组成部分，它在现代社会中的角色越来越重要。商业银行是以盈利为目的的企业法人，它既有一般企业的特征，又区别于一般企业，因为它提供的是特殊的商品货币，这一特殊性决定了它是一个高风险的行业。由于中小商业银行内部控制机制与经营绩效目标之间往往存在着矛盾，由这一矛盾所产生的经营风险隐患也是不容忽视的。以商业银行为主体的金融系统是现代经济社会的依靠与底蕴，如若商业银行发生风险，，其危害可能涉及一个国家甚至是全球的经济。由此可见完善商业银行内部控制建设的重要性。充分协调内部控制与经营绩效目标实现的关系，就显得十分重要。 本文基于黑箱子理论，以激励机制为视角，提出反映中小商业银行内部控制与经营绩效目标实现协调结果的二维空间理论假说，从理论角度对商业银行内部控制机制和经营绩效目标实现程度的协调性进行假设分析，并针对相关假设进行实证检验，实证分析过程运用了2011-2012年我国具有代表性的10中小商业银行的公开年报数据。根据相关数据检验得出：目前我国中小商业银行内部控制与经营绩效目标的协调性还有待提高，激励机制的设置仍欠缺科学性。其根本原因是，现有激励机制刺激下使得经营理念出现偏差，即经营发展优秀，内部控制与风险管理让位。为了克服这一问题，本文提出，应当科学把握内部控制与经营绩效目标实现的协调关系、培育内控合规文化、完善内部控制体系、健全激励机制，增强内控约束。
[Abstract]:Financial industry is the core of modern social economy, and commercial bank is the main component of financial industry, its role is more and more important in modern society. Commercial bank is an enterprise legal person for the purpose of profit. It not only has the characteristics of the general enterprise, but also is different from the ordinary enterprise, because it provides special commodity currency, which determines that it is a high-risk industry. Because of the contradiction between the internal control mechanism of small and medium-sized commercial banks and the target of business performance, the hidden dangers of operation risk caused by this contradiction can not be ignored. The financial system with commercial banks as the main body is the support and connotation of the modern economic society. If commercial banks have risks, their harm may involve a country or even the global economy. Thus we can see the importance of perfecting the internal control construction of commercial banks. It is very important to fully coordinate the relationship between internal control and the achievement of business performance objectives. Based on the black box theory and from the perspective of incentive mechanism, this paper puts forward a two-dimensional space theory hypothesis, which reflects the coordination between the internal control of small and medium-sized commercial banks and the achievement of operational performance objectives. From the theoretical point of view, this paper analyzes the coordination between the internal control mechanism of commercial banks and the degree of achievement of operational performance goals, and carries out empirical tests on the relevant assumptions. The empirical analysis process uses the annual report data of 10 representative small and medium-sized commercial banks in China from 2011 to 2012. According to the relevant data, it is concluded that the coordination between internal control and operational performance objectives of small and medium-sized commercial banks in China needs to be improved, and the setting of incentive mechanism is still lacking in science. The fundamental reason is that under the stimulation of the existing incentive mechanism, the business idea is deviated, that is, the management development is excellent, the internal control and risk management give way. In order to overcome this problem, this paper puts forward that we should scientifically grasp the coordination relationship between internal control and the achievement of operational performance objectives, cultivate the culture of internal control compliance, perfect the internal control system, perfect the incentive mechanism, and strengthen the internal control restriction.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42
本文编号：2458557
[Abstract]:Financial industry is the core of modern social economy, and commercial bank is the main component of financial industry, its role is more and more important in modern society. Commercial bank is an enterprise legal person for the purpose of profit. It not only has the characteristics of the general enterprise, but also is different from the ordinary enterprise, because it provides special commodity currency, which determines that it is a high-risk industry. Because of the contradiction between the internal control mechanism of small and medium-sized commercial banks and the target of business performance, the hidden dangers of operation risk caused by this contradiction can not be ignored. The financial system with commercial banks as the main body is the support and connotation of the modern economic society. If commercial banks have risks, their harm may involve a country or even the global economy. Thus we can see the importance of perfecting the internal control construction of commercial banks. It is very important to fully coordinate the relationship between internal control and the achievement of business performance objectives. Based on the black box theory and from the perspective of incentive mechanism, this paper puts forward a two-dimensional space theory hypothesis, which reflects the coordination between the internal control of small and medium-sized commercial banks and the achievement of operational performance objectives. From the theoretical point of view, this paper analyzes the coordination between the internal control mechanism of commercial banks and the degree of achievement of operational performance goals, and carries out empirical tests on the relevant assumptions. The empirical analysis process uses the annual report data of 10 representative small and medium-sized commercial banks in China from 2011 to 2012. According to the relevant data, it is concluded that the coordination between internal control and operational performance objectives of small and medium-sized commercial banks in China needs to be improved, and the setting of incentive mechanism is still lacking in science. The fundamental reason is that under the stimulation of the existing incentive mechanism, the business idea is deviated, that is, the management development is excellent, the internal control and risk management give way. In order to overcome this problem, this paper puts forward that we should scientifically grasp the coordination relationship between internal control and the achievement of operational performance objectives, cultivate the culture of internal control compliance, perfect the internal control system, perfect the incentive mechanism, and strengthen the internal control restriction.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42
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