【摘要】：金融業(yè)是現(xiàn)代社會(huì)經(jīng)濟(jì)的核心，而商業(yè)銀行是金融業(yè)的主要組成部分，它在現(xiàn)代社會(huì)中的角色越來越重要。商業(yè)銀行是以盈利為目的的企業(yè)法人，它既有一般企業(yè)的特征，又區(qū)別于一般企業(yè)，因?yàn)樗峁┑氖翘厥獾纳唐坟泿牛@一特殊性決定了它是一個(gè)高風(fēng)險(xiǎn)的行業(yè)。由于中小商業(yè)銀行內(nèi)部控制機(jī)制與經(jīng)營(yíng)績(jī)效目標(biāo)之間往往存在著矛盾，由這一矛盾所產(chǎn)生的經(jīng)營(yíng)風(fēng)險(xiǎn)隱患也是不容忽視的。以商業(yè)銀行為主體的金融系統(tǒng)是現(xiàn)代經(jīng)濟(jì)社會(huì)的依靠與底蘊(yùn)，如若商業(yè)銀行發(fā)生風(fēng)險(xiǎn)，，其危害可能涉及一個(gè)國(guó)家甚至是全球的經(jīng)濟(jì)。由此可見完善商業(yè)銀行內(nèi)部控制建設(shè)的重要性。充分協(xié)調(diào)內(nèi)部控制與經(jīng)營(yíng)績(jī)效目標(biāo)實(shí)現(xiàn)的關(guān)系，就顯得十分重要。 本文基于黑箱子理論，以激勵(lì)機(jī)制為視角，提出反映中小商業(yè)銀行內(nèi)部控制與經(jīng)營(yíng)績(jī)效目標(biāo)實(shí)現(xiàn)協(xié)調(diào)結(jié)果的二維空間理論假說，從理論角度對(duì)商業(yè)銀行內(nèi)部控制機(jī)制和經(jīng)營(yíng)績(jī)效目標(biāo)實(shí)現(xiàn)程度的協(xié)調(diào)性進(jìn)行假設(shè)分析，并針對(duì)相關(guān)假設(shè)進(jìn)行實(shí)證檢驗(yàn)，實(shí)證分析過程運(yùn)用了2011-2012年我國(guó)具有代表性的10中小商業(yè)銀行的公開年報(bào)數(shù)據(jù)。根據(jù)相關(guān)數(shù)據(jù)檢驗(yàn)得出：目前我國(guó)中小商業(yè)銀行內(nèi)部控制與經(jīng)營(yíng)績(jī)效目標(biāo)的協(xié)調(diào)性還有待提高，激勵(lì)機(jī)制的設(shè)置仍欠缺科學(xué)性。其根本原因是，現(xiàn)有激勵(lì)機(jī)制刺激下使得經(jīng)營(yíng)理念出現(xiàn)偏差，即經(jīng)營(yíng)發(fā)展優(yōu)秀，內(nèi)部控制與風(fēng)險(xiǎn)管理讓位。為了克服這一問題，本文提出，應(yīng)當(dāng)科學(xué)把握內(nèi)部控制與經(jīng)營(yíng)績(jī)效目標(biāo)實(shí)現(xiàn)的協(xié)調(diào)關(guān)系、培育內(nèi)控合規(guī)文化、完善內(nèi)部控制體系、健全激勵(lì)機(jī)制，增強(qiáng)內(nèi)控約束。
[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.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

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