【作者】 花娟；

【导师】 王永海；

【作者基本信息】 武汉大学 ， 会计学， 2004， 硕士

【摘要】 国有商业银行已经走过了20年的改革历程，现在正处于实质性和关键性的阶段，2004年对于中国银行业改革和发展将是极其重要和关键的一年。正如温总理所说，今年的金融改革，只能成功，不能失败。 然而，在金融全球化，衍生金融工具迅猛发展的时代背景下，风险将更为复杂化、多样化。在强大的竞争压力下，国有商业银行为扩大规模、抢占市场份额，又忽略了内部控制。商业银行是一个经营货币的高风险、高负债的特殊行业，极易成为犯罪分子的目标。为防范风险、促进商业银行审慎经营、保证金融体制改革的顺利进行，构建一个与其业务性质与规模相符的内部控制体系是非常重要的。90年代，世界金融危机频频发生，造成严重的危害，也从反面有力地证明了内部控制的重要性。 内部控制是商业银行为实现经营目标，通过制定和实施一系列制度、程序和方法，对风险进行事前防范、事中控制、事后监督和纠正的动态过程和机制。国际上公认的好银行都有良好的内控机制和管理水平，如花旗银行、美洲银行等。本文借鉴了国外商业银行的成功经验，同时，也以巴林银行为例，分析了内控中的漏洞对银行经营的影响。 与国外先进范例对比，我国国有商业银行的内控建设有着不小的差距。内控文化尚未建立，内控机构缺乏独立性与权威性，风险评估滞后，制度不够健全，信息交流不够充分等等。这就使得我国商业银行在实现经营目标，防范风险方面显得力不从心。因此，加强内控建设已成为当务之急。 从这一点出发，本人提出了一些关于完善国有商业银行内部控制建设的对策与建议。从内控环境建设角度来讲，应：深化经济体制改革，尤其是进行产权改革，建立有效的法人治理结构：健全商业银行的组织结构；增强员工的内控意识；培养和优化企业文化；强调内控机构的独立性与权威性：加强人事管理。从内控工作建设角度，对信贷风险管理、会计系统控制、授权授信控制、信息交流、内部监督、科技建设和制度建设等方面提出了相应的改善措施。以期通过以上措施，能创造优良的内控环境，构建起内部控制的有效机制，使内部控制真正在我国商业银行有效运作起来，并与我国进一步深化金融体制改革相吻合，促进我国商业银行的现代化进程。 本文共分四章。第一章:简要介绍国有商业银行内部控制的基础理论。从内部控制的产生和发展、商业银行内部控制的怠义和目标、涵义和要素这儿个方面来阐述。第二章:借鉴国外商业银行内部控制的先进经验，并汲取他们的教训，作为我国国有商业银行内部控制建设的参考。第三章:指出我国国有商业银行内部控制的现状及导致不足之处的原因。第四章:结合国内外经验及教训，提出了自己对完善我国国有商业银行内控建设的一些对策及见解。主要从环境建设和工作建设两个方面进行阐述。更多还原

【Abstract】 The state-owned commercial bank has took 20 years reform, now, entering the substantial and fundamental stage. For China bank industry, the year 2004 is very important and pivotal. Just like president WEN said, the banking transformation in this year cannot lose, but succeed.However, with the development of finance and derivative, financial risk is more complicated and more multiform. Under the pressure of global competition in international financial industry, state-owned commercial banks always excessively focus on the enlargement of the management scales and the expansion of the location, but ignoring the establishment and consummation of the internal control systems. The commercial bank is a special industry with high debt, high risk, run the currency and easy to be the aim of the crime. In order to keep out and resolve the financial risk, accelerate the financial system reform in our country and promote our commercial banks’ prudent operation, it’s critical to built a perfect inner-control regulation which appropriate to the business and scale.Internal control is a sort of dynamic process and mechanism to avoid, control, monitor and modify risk through establishing and implementing a series of systems, procedures and measures. Good banks such as Citybank and America bank all establish a strict and efficient internal control system in their organizations. In the paper, I used the advanced experiences and disastrous lessons of western countries’ internal control for reference.In contrast with western banks’ internal control, there are many deficiencies in our state-owned commercial banks’. So our commercial banks are not strong enough in achieving their operational targets and avoiding financial risk. It is urgent to establish efficient and complete internal control system in order to improve our commercial banks’ management. This is the reason that this article is written.So, I provide some suggestions for strengthen the state-owned commercialbanks’ internal control. From the aspects of the internal environment, we should: promote the financial system transforming, especially the transforming of property right to establish efficient corporate governance; consummate the organizational structure; improve internal control’s thoughts; perfect banking culture; strengthen the independence and authority of internal control organization; reinforce human resource management. From the aspects of the working construction, we should improve the management of credit risk, the control of accounting system, the control of authorization, the system of information communion, internal monitor, the construction of science and technology and rules. By adopting these measures, I wish we can set up reasonable environment and establish efficient internal control system. Then we can implement the internal control system efficiently and correspond with the financial system reform in our country and quicken the process of our state-owned commercial banks’ modernization.The thesis is divided into 4 chapters. First, introducing the theory of internal control, including its developing process, the goal and significance, the meaning and factors. Second, using the success and failure of some western commercial banks in their internal control establishment. Third, describing the present situation of the internal control in China’s state-owned commercial banks and analyzing the reason of its invalidation. Last, giving some improving advice and measures aimed at the weakness of internal control system.更多还原