本文選題：價值創(chuàng)造導向 + 企業(yè)價值��； 參考：《東北農業(yè)大學》2013年碩士論文

【摘要】：隨著我國對外開放政策的逐漸深入，我國上市商業(yè)銀行所面臨的挑戰(zhàn)越來越艱巨。除了國內各類銀行的發(fā)展與壯大，國外的各大銀行也陸續(xù)登陸中國資本市場，這樣的競爭壓力對于我國上市商業(yè)銀行來說無疑是前所未有的。目前，從上市商業(yè)銀行的表現來看，整體競爭能力并不強，，導致這一問題的原因之一就在于內部控制的執(zhí)行質量不高。商業(yè)銀行內部控制是整個銀行制度建設的基石，是防范金融風險、確保商業(yè)銀行乃至整個金融體系穩(wěn)健發(fā)展的關鍵因素。若基石不穩(wěn)，再高的大廈也會轟然倒下。我國上市商業(yè)銀行在《內部控制基本規(guī)范》及其配套指引和《商業(yè)銀行內部控制指引》等文件的引導下，進行著內部控制的自我完善工作，并將其目標設定為保護銀行財產安全、防范風險等。內部控制應該具備這些功能，但并不應該局限于這些功能，他最終的目標應該是幫助商業(yè)銀行不斷進行創(chuàng)值、增值，實現企業(yè)價值最大化。因此，本文提出要構建價值創(chuàng)造導向的上市商業(yè)銀行內部控制框架，使商業(yè)銀行的內部控制框架目標轉移到價值創(chuàng)造上來，并且在激烈的競爭環(huán)境下取得長久發(fā)展。 本文首先對國內外有關內部控制的研究成果進行了歸納與總結、回顧了商業(yè)銀行在內部控制建設方面取得的成就，并且對本文涉及的概念進行了界定。其次，一方面通過數據調查了解當前我國上市商業(yè)銀行內部控制的執(zhí)行現狀，找出其中存在的問題并分析了問題產生的原因所在；另一方面，通過實證研究的手段證實了上市商業(yè)銀行的內部控制框架具有提升企業(yè)價值的能力。通過這兩方面的研究說明了構建價值創(chuàng)造導向的上市商業(yè)銀行內部控制框架的必要性與可行性。之后，在總結原有內部控制框架的基礎上構建了價值創(chuàng)造導向的上市商業(yè)銀行內部控制框架。此框架由七要素構成，分別為：控制環(huán)境、預算管理、風險管理、控制活動、信息溝通、監(jiān)督檢查、績效評價。本文在第五章介紹七要素的具體內涵及實施手段時，引入了價值鏈理論、作業(yè)成本管理、平衡計分卡等先進的價值管理理論，對銀行價值鏈上的各項作業(yè)進行流程優(yōu)化，在保證企業(yè)財產安全、財務信息真實可靠及防范風險的同時，更大程度上的提升上市商業(yè)銀行的整體價值創(chuàng)造能力。實現銀行價值最大化已成為多數上市商業(yè)銀行的共識，若能將價值創(chuàng)造作為企業(yè)經營的指導思想，不僅可以解決當前上市商業(yè)銀行內部控制框架存在的問題，也會在很大程度上增強我國上市商業(yè)銀行的國際競爭力。最后，本文提出了保證框架順利實施的建議�？蚣艿淖陨硗晟剖潜匾�，但是，缺乏適應的環(huán)境也會事倍功半，所以，必須具備有效的政策、制度、人員、外部監(jiān)督等措施與之配合，才能最大程度的對框架進行實施與應用。
[Abstract]:With the deepening of the policy of opening to the outside world, China's listed commercial banks are facing more and more arduous challenges.In addition to the development and growth of all kinds of domestic banks, foreign banks have also landed in China's capital market one after another. This kind of competitive pressure is undoubtedly unprecedented for the listed commercial banks in China.At present, from the performance of listed commercial banks, the overall competitive ability is not strong, one of the reasons for this problem is that the implementation quality of internal control is not high.The internal control of commercial banks is the cornerstone of the whole banking system construction and the key factor to prevent financial risks and ensure the steady development of commercial banks and even the whole financial system.If the foundation stone is unstable, the tall building will fall down.Under the guidance of the basic norms of Internal Control and its supporting guidelines and the guidelines of Internal Control of Commercial Banks, the listed commercial banks in China are carrying out self-improvement work of internal control.And set its goal to protect bank property safety, guard against risk and so on.Internal control should have these functions, but should not be limited to these functions. Its ultimate goal should be to help commercial banks create value, add value and maximize enterprise value.Therefore, this paper proposes to construct a value-creating oriented internal control framework of listed commercial banks, so that the goal of the internal control framework of commercial banks can be transferred to value creation, and make long-term development in the fierce competition environment.This paper first summarizes the domestic and foreign research results on internal control, reviews the achievements of commercial banks in the construction of internal control, and defines the concepts involved in this paper.Secondly, on the one hand, through the data investigation to understand the current situation of the implementation of the internal control of listed commercial banks in China, to find out the existing problems and analyze the causes of the problems; on the other hand,Through the means of empirical research, it is proved that the internal control framework of listed commercial banks has the ability to enhance the value of enterprises.The necessity and feasibility of constructing a value-creating oriented internal control framework for listed commercial banks are illustrated.Then, on the basis of summarizing the original internal control framework, the paper constructs the value creation oriented internal control framework of listed commercial banks.The framework consists of seven elements: control environment, budget management, risk management, control activities, information communication, supervision and inspection, and performance evaluation.In the fifth chapter, the author introduces the value chain theory, activity-based cost management, balanced scorecard and other advanced value management theories to optimize the flow of the activities in the banking value chain.At the same time, it can improve the overall value creation ability of listed commercial banks to a greater extent while ensuring the security of enterprise property, the reliability of financial information and the prevention of risks.To realize the maximization of bank value has become the consensus of most listed commercial banks. If the value creation can be regarded as the guiding ideology of enterprise management, it can not only solve the problems existing in the internal control framework of the listed commercial banks, but also solve the problems in the internal control framework of the listed commercial banks.It will also enhance the international competitiveness of China's listed commercial banks to a large extent.Finally, the paper puts forward some suggestions to ensure the smooth implementation of the framework.The self-improvement of the framework is necessary, but the lack of an adaptive environment will also achieve half the result. Therefore, effective policies, systems, personnel, external supervision and other measures must be in place to complement it.In order to maximize the implementation and application of the framework.
【學位授予單位】：東北農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.33

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