关于内部控制在商业银行风险管理中的作用机理研究

【作者】 薛绍君；

【导师】 廉桂萍；

【作者基本信息】 内蒙古大学 ， 工商管理， 2011， 硕士

【摘要】 内部控制是商业银行为了实现经营目标,通过制定一系列制度、程序和方法,对风险进行事前防范、事中控制和事后监督与纠正的动态过程和机制。银行要想保证各项业务的有效运行,实现既定的发展目标,就必须有一套完整、合理、有效的内部控制制度。有效的内部控制是提高银行核心竞争力的关键手段,是确保银行体系稳健运行的主要内因。本文分析了商业银行内部控制、风险管理的定义和原因,深入研究了内部控制在商业银行风险管理中作用的目的、路径,以中国农业银行内部控制的第一手资料为基础,分析了内部控制在商业银行风险管理中作用的结果,有反思也有成果。针对我国商业银行内部控制存在的问题,提出了富有针对性和可行性的解决对策。从控制环境方面来讲,应尽快建立现代法人产权制度,健全公司治理结构,培育、普及内控文化；从风险控制与评估方面来讲,应培育科学的风险管理与评估体系；从控制活动方面来讲,应强化岗位分离和职责控制,完善决策机制,健全授权管理体系,同时梳理业务流程,提高内部控制的连续性；从信息与沟通来讲,应提高商业银行会计信息的质量,完善商业银行管理信息系统,确保信息系统的安全性；从监控方面来讲,应建立独立的审计体制,更新审计理念,创新审计手段,提高审计人员素质。只有通过以上措施,创造优良的内控环境,构建起内部控制的有效机制,商业银行才能实现提高内部控制水平,增强自身风险防范能力和市场竞争力的最终目的。更多还原

【Abstract】 Internal control is a dynamic process and mechanism designed by commercial bank to supervising, controlling and correcting risk by establishing a series of rules, procedure and methods, in order to achieve its goal. Analysis on the successful inner-controlled mechanism of the domestic and international commercial banks, we can get a conclusion that if the bank wants to achieve its development goal, it must firstly establish a set of integrity, reasonable, valid internal control mechanism. Effective internal control is essential to upgrading bank’s competition and assuring bank system’s stable operation.This paper analyzes the commercial banks’ internal control, the definition and reason of the risk management, deeply studied in the purpose and the path of internal control in the commercial banks’risk management, to the agricultural bank of China internal control based on the first-hand information, analyzes in commercial Banks internal control the risk management of the role of result, have reflection also have results. Basing on the first-hand data of Agricultural bank of China’s situation of internal control, analyzed the internal control in the commercial banks’risk management, there is reflection also results.This text brings forward some valid and viable methods according to the cause of the commercial banks. On control environment, building up modem corporation institution as soon as possible; On risk assessment Actively promoting the economic capital management system, developing scientific risk management and valuation system; On control activities, enhancing the job separation, perfecting decision-making and management system, assuring the continuity of internal control; On information and communication, building up unimpeded information exchanges and feedback mechanism; On monitoring, building up all independent audit system, updating audit principle, improving audit means, exaltation audit personnel’s capability. Through above measure, creating good inner-controlled environment and setting up the valid mechanism of internal control, the state-owned commercial banks can carry out the purpose of strengthening the power of withstanding risk and enhancing their market competition ability.更多还原