本文選題：農(nóng)業(yè)銀行 + 內(nèi)控管理�。� 參考：《蘭州交通大學(xué)》2017年碩士論文

【摘要】：近年來,隨著金融業(yè)不斷發(fā)展,銀行業(yè)務(wù)逐步走向國際化、多元化和市場化,經(jīng)濟(jì)一體化進(jìn)程加快,面臨競爭壓力也逐年增加。外部行業(yè)競爭方面,民營銀行、外資銀行的加入、農(nóng)村信用社改制農(nóng)村商業(yè)銀行等,行業(yè)內(nèi)的競爭已經(jīng)處于白熱化狀態(tài),商業(yè)銀行為了適應(yīng)激烈的競爭環(huán)境,必然要增強(qiáng)在產(chǎn)品、服務(wù)方面創(chuàng)新的力度,創(chuàng)新的產(chǎn)品與服務(wù)由于未能經(jīng)歷長時間市場的檢驗,這必然會使銀行面臨更多的風(fēng)險。銀行業(yè)為了實現(xiàn)健全有效的內(nèi)控管理體系,提高內(nèi)控管理水平已經(jīng)成為了企業(yè)管理者共同認(rèn)可的管理方式。中國農(nóng)業(yè)銀行KF分行作為國家大型金融性企業(yè)的一級分支機(jī)構(gòu),能否提高內(nèi)控管理水平、加強(qiáng)風(fēng)險管理、維護(hù)資產(chǎn)安全是其持續(xù)、穩(wěn)健、健康發(fā)展的關(guān)鍵。從中國農(nóng)業(yè)銀行KF分行內(nèi)控管理實踐來看,內(nèi)控管理就是通過最高效的內(nèi)部控制來防范風(fēng)險事件的發(fā)生或者把風(fēng)險事件的損失降到最低程度,達(dá)到損失事件危害的最小化處理,最終實現(xiàn)銀行利潤的最大化。所以,KF分行的內(nèi)部控制與風(fēng)險管理二者之間有著水乳交融、藕斷絲連的深刻聯(lián)系,內(nèi)部控制為風(fēng)險管理構(gòu)筑環(huán)境平臺,風(fēng)險管理的實現(xiàn)則依賴于內(nèi)部控制的高效實施。內(nèi)控管理質(zhì)量不斷提高是KF分行實現(xiàn)“建成區(qū)域一流金融企業(yè)”目標(biāo)的重要保障,甚至關(guān)系到自身的生存與發(fā)展。在此基礎(chǔ)上,本文以農(nóng)業(yè)銀行KF分行的內(nèi)部控制與風(fēng)險管理兩方面為出發(fā)點,通過內(nèi)部控制活動、控制環(huán)境、風(fēng)險識別與評估、監(jiān)督評審、信息交流等五個內(nèi)部控制關(guān)鍵因素,結(jié)合KF分行的各類具有代表性業(yè)務(wù)的內(nèi)控管理現(xiàn)狀,揭示了KF分行內(nèi)控管理中存在的不足。之后就農(nóng)業(yè)銀行KF分行內(nèi)控管理當(dāng)前存在的問題,提出了針對性的優(yōu)化措施與提升建議。一是深化機(jī)構(gòu)改革,提升理念認(rèn)同。二是提高員工風(fēng)險識別能力。三是提高控制活動能動性。四是完善信息系統(tǒng)建設(shè)。五是強(qiáng)化內(nèi)部監(jiān)督的職能。希望本文的研究內(nèi)容和結(jié)論對農(nóng)業(yè)銀行KF分行內(nèi)控管理水平的優(yōu)化與改良提供參考,并盡可能為國內(nèi)商業(yè)銀行內(nèi)控管理體系完善、水平提升提供幫助。
[Abstract]:In recent years, with the continuous development of the financial industry, the banking business gradually moves towards internationalization, diversification and marketization, the process of economic integration is accelerated, and the pressure of competition is increasing year by year. In terms of external industry competition, the entry of private banks and foreign banks, the reform of rural credit cooperatives into rural commercial banks, and so on, the competition in the industry has been in a white-hot state. In order to adapt to the fierce competitive environment, commercial banks, It is necessary to strengthen innovation in products and services, and innovative products and services will inevitably make banks face more risks because they have not experienced long market tests. In order to achieve sound and effective internal control management system, improving the level of internal control management has become a common management mode approved by enterprise managers. Agricultural Bank of China KF Branch as a branch of large national financial enterprises can improve the level of internal control management strengthen risk management and maintain asset safety is the key to its sustained steady and healthy development. Judging from the practice of internal control management in KF Branch of Agricultural Bank of China, internal control management is to prevent the occurrence of risk events or minimize the loss of risk events through the most efficient internal control, so as to minimize the damage caused by loss events. Finally realize the bank profit maximization. Therefore, the internal control and risk management of KF branch have a deep connection between internal control and risk management. Internal control builds an environmental platform for risk management, and the realization of risk management depends on the efficient implementation of internal control. Improving the quality of internal control management is an important guarantee for KF branch to realize the goal of "building a regional first-class financial enterprise", and even relates to its own survival and development. On this basis, this paper takes the internal control and risk management of agricultural bank KF branch as the starting point, through five key factors of internal control, including internal control activities, control environment, risk identification and evaluation, supervision and evaluation, information exchange, etc. Combined with the current situation of internal control management in various representative business of KF branch, the deficiency of internal control management in KF branch is revealed. After that, the paper puts forward some optimization measures and promotion suggestions on the problems existing in the internal control management of Agricultural Bank of China (KF) Branch. First, deepen institutional reform and promote conceptual identity. Second, improve the ability of staff risk identification. Third, improve the activity of control activities. Fourth, improve the construction of information systems. Fifth, strengthen the function of internal supervision. It is hoped that the research contents and conclusions of this paper can provide a reference for the optimization and improvement of the internal control management level in KF branch of Agricultural Bank, and provide help to improve the internal control management system and upgrade the level of domestic commercial banks as much as possible.
【學(xué)位授予單位】：蘭州交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

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本文編號：2090725