本文關(guān)鍵詞： 內(nèi)部控制 商業(yè)銀行 風(fēng)險(xiǎn)管理　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)商業(yè)銀行進(jìn)入業(yè)務(wù)高速擴(kuò)張發(fā)展的階段已經(jīng)有幾年時(shí)間。各家商業(yè)銀行陸續(xù)上市，商業(yè)銀行的市場(chǎng)化過程逐步完成。在這一階段，各家商業(yè)銀行已經(jīng)基本擺脫了以前類似政府組織的形式，銀行業(yè)市場(chǎng)競(jìng)爭(zhēng)加劇。在各家銀行對(duì)業(yè)績(jī)不斷追求的前提下，我國(guó)商業(yè)銀行內(nèi)部控制方面的缺陷也逐步顯露。而公司業(yè)務(wù)作為商業(yè)銀行的核心業(yè)務(wù)，針對(duì)公司業(yè)務(wù)的內(nèi)部控制建設(shè)尤為重要。 基于上述背景，，本文希望能夠從實(shí)際出發(fā)，從各家商業(yè)銀行公司業(yè)務(wù)的工作人員對(duì)內(nèi)部控制問題的反饋入手，從實(shí)際出發(fā)，避免空談理論。由此，本文采取了向銀行工作人員發(fā)放調(diào)查問卷的研究方法，通過向各家商業(yè)銀行的柜面會(huì)計(jì)人員和公司銀行部客戶經(jīng)理人員發(fā)放調(diào)查問卷的方式，綜合匯總各家銀行實(shí)際工作人員對(duì)問題的答案，來了解目前我國(guó)商業(yè)銀行的公司業(yè)務(wù)在內(nèi)部控制五大要素方面存在的問題，并通過閱讀大量文獻(xiàn)，以及作者實(shí)際的銀行工作經(jīng)驗(yàn)，來分析產(chǎn)生這些問題的外在和內(nèi)在兩方面的原因，最終得出完善我國(guó)商業(yè)銀行內(nèi)部控制的切實(shí)可行的方法。
[Abstract]:It has been several years since China's commercial banks entered the stage of rapid expansion and development. Commercial banks have been listed one after another, and the marketization process of commercial banks has been gradually completed. At this stage, Commercial banks have basically got rid of the previous forms similar to government organizations, and competition in the banking market has intensified. Under the premise of banks' constant pursuit of performance, As the core business of commercial banks, the construction of internal control is particularly important. Based on the above background, this paper hopes to be able to proceed from the actual situation, starting from the feedback of the staff of the commercial banks' business to the internal control problem, and from the actual situation, to avoid the theory of empty talk. This paper adopts the research method of issuing questionnaires to bank staff, by issuing questionnaires to the teller accountants of various commercial banks and the customer managers of the bank department of the company. By synthetically summarizing the answers of the actual staff of each bank to the question, to understand the problems existing in the five elements of internal control in the corporate business of commercial banks in our country at present, and through reading a large number of documents, And the author's actual bank work experience, to analyze the external and internal causes of these problems, and finally come to a practical method to improve the internal control of commercial banks in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 呂婷婷;商業(yè)銀行內(nèi)部控制與盈余管理的相關(guān)性研究[D];遼寧師范大學(xué);2016年

2 王棟;我國(guó)商業(yè)銀行內(nèi)部審計(jì)研究[D];中國(guó)地質(zhì)大學(xué)(北京);2015年

3 裴詩W

本文編號(hào)：1542014