本文選題：商業(yè)銀行　切入點(diǎn)：COSO框架　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的發(fā)展,商業(yè)銀行作為金融體系中最強(qiáng)有力的支柱在現(xiàn)代經(jīng)濟(jì)活動(dòng)中發(fā)揮了越來(lái)越大的作用,擔(dān)當(dāng)著支撐國(guó)民經(jīng)濟(jì)發(fā)展中的重要角色。但同時(shí)銀行由于以經(jīng)營(yíng)貨幣為主要業(yè)務(wù),使得其承擔(dān)著比普通行業(yè)更大的風(fēng)險(xiǎn)。商業(yè)銀行一旦發(fā)生危機(jī),不僅會(huì)影響到自身的發(fā)展,還會(huì)對(duì)一國(guó)的經(jīng)濟(jì)狀況產(chǎn)生沖擊。隨著我國(guó)經(jīng)濟(jì)的飛速發(fā)展和全球一體化進(jìn)程的不斷深入,商業(yè)銀行迎接挑戰(zhàn)的同時(shí)其內(nèi)部控制的缺陷也慢慢顯露出來(lái),因此構(gòu)建規(guī)范的商業(yè)銀行內(nèi)控體系現(xiàn)已成為急需解決的問(wèn)題。論文選取Z商業(yè)銀行內(nèi)部控制中存在的問(wèn)題進(jìn)行研究、提出建議,這對(duì)其提高經(jīng)營(yíng)效率、抵御市場(chǎng)風(fēng)險(xiǎn),在銀行業(yè)的競(jìng)爭(zhēng)中取勝有重要意義。論文在對(duì)國(guó)內(nèi)外商業(yè)銀行內(nèi)部控制問(wèn)題總結(jié)的基礎(chǔ)上,介紹了商業(yè)銀行內(nèi)部控制的相關(guān)理論,通過(guò)分析Z商業(yè)銀行目前內(nèi)部控制的情況,從內(nèi)部控制的基本要素內(nèi)部環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通、內(nèi)部監(jiān)督五個(gè)方面,對(duì)Z商業(yè)銀行內(nèi)部控制存在的具體問(wèn)題及原因進(jìn)行分析,發(fā)現(xiàn)內(nèi)部環(huán)境方面人力資源管理存在問(wèn)題、風(fēng)險(xiǎn)評(píng)估方面出現(xiàn)信貸資產(chǎn)質(zhì)量下滑、控制活動(dòng)中對(duì)案件風(fēng)險(xiǎn)防范不夠、信息方面溝通不暢、內(nèi)部監(jiān)控中監(jiān)督不到位。通過(guò)借鑒商業(yè)銀行內(nèi)部控制相關(guān)理論和制度,對(duì)Z商業(yè)銀行內(nèi)部控制體系提出完善人力資源管理制度、嚴(yán)格規(guī)范貸款風(fēng)險(xiǎn)防范制度、建立完善的案件風(fēng)險(xiǎn)防范體系、完善信息溝通體系、完善內(nèi)部審計(jì)檢查機(jī)制的建議以改善其缺陷的措施。通過(guò)對(duì)Z商業(yè)銀行進(jìn)行案例分析,以期以Z商業(yè)銀行這個(gè)點(diǎn)輻射整個(gè)商業(yè)銀行的內(nèi)部控制研究,進(jìn)而提高商業(yè)銀行的競(jìng)爭(zhēng)力,促進(jìn)商業(yè)銀行市場(chǎng)穩(wěn)健發(fā)展。
[Abstract]:With the development of China's economy, commercial banks, as the most powerful pillar of the financial system, have played a more and more important role in modern economic activities. It plays an important role in supporting the development of the national economy. But at the same time, because the banks take the money as the main business, they take on more risks than the ordinary industries. Once the crisis occurs, the commercial banks will not only affect their own development. It will also have an impact on the economic situation of a country. With the rapid development of China's economy and the continuous deepening of the process of global integration, the defects in the internal control of commercial banks, while meeting the challenges, have gradually emerged. Therefore, it has become an urgent problem to construct a standardized internal control system of commercial banks. This paper selects the problems existing in the internal control of Z commercial banks to study, and puts forward some suggestions, which can improve the management efficiency and resist the market risks. It is important to win the competition in the banking industry. On the basis of summarizing the internal control problems of the domestic and foreign commercial banks, this paper introduces the relevant theories of the internal control of the commercial banks, and analyzes the current situation of the internal control of the Z commercial banks. From five aspects of internal environment, risk assessment, control activities, information and communication, and internal supervision of internal control, this paper analyzes the specific problems and causes of internal control in Z commercial bank. Found that the internal environment of human resources management problems, risk assessment of credit assets quality decline, control activities in case risk prevention is not enough, information communication is not smooth, Internal supervision is not in place. By referring to the relevant theories and systems of internal control in commercial banks, this paper puts forward a perfect human resource management system for Z commercial bank, and strictly standardizes the loan risk prevention system. Establish a perfect case risk prevention system, perfect the information communication system, perfect the suggestion of the internal audit inspection mechanism to improve the measure of its defect. The purpose of this paper is to radiate the research on the internal control of the whole commercial bank with the point of Z commercial bank, so as to improve the competitiveness of the commercial bank and promote the steady development of the commercial bank market.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 金海萍;王青松;丁平;李萍;謝捷頻;文蓉蓉;;基于全面風(fēng)險(xiǎn)管理視角的商業(yè)銀行內(nèi)部控制審計(jì)模式探析[J];中國(guó)內(nèi)部審計(jì);2016年11期

2 譚政勛;李麗芳;;中國(guó)商業(yè)銀行的風(fēng)險(xiǎn)承擔(dān)與效率——貨幣政策視角[J];金融研究;2016年06期

3 方紅星;陳嬌嬌;于巧葉;;內(nèi)部控制審計(jì)收費(fèi)的影響因素研究[J];審計(jì)與經(jīng)濟(jì)研究;2016年04期

4 林鐘高;陳曦;;社會(huì)信任、內(nèi)部控制重大缺陷及其修復(fù)與財(cái)務(wù)風(fēng)險(xiǎn)[J];當(dāng)代財(cái)經(jīng);2016年06期

5 鐘陳;夏瑩;;商業(yè)銀行公司治理、內(nèi)部控制與風(fēng)險(xiǎn)管理——基于我國(guó)15家上市銀行的實(shí)證研究[J];西部金融;2016年05期

6 王偉;;銀行財(cái)務(wù)會(huì)計(jì)內(nèi)控工作存在的問(wèn)題及對(duì)策研究[J];全國(guó)商情;2016年13期

7 劉忠璐;;互聯(lián)網(wǎng)金融對(duì)商業(yè)銀行風(fēng)險(xiǎn)承擔(dān)的影響研究[J];財(cái)貿(mào)經(jīng)濟(jì);2016年04期

8 曹國(guó)華;劉睿凡;;供給側(cè)改革背景下我國(guó)商業(yè)銀行信貸風(fēng)險(xiǎn)的防控[J];財(cái)經(jīng)科學(xué);2016年04期

9 葉陳剛;裘麗;張立娟;;公司治理結(jié)構(gòu)、內(nèi)部控制質(zhì)量與企業(yè)財(cái)務(wù)績(jī)效[J];審計(jì)研究;2016年02期

10 馬秀芹;;會(huì)計(jì)信息化下的企業(yè)內(nèi)部控制[J];合作經(jīng)濟(jì)與科技;2016年06期

，

本文編號(hào)：1684407