【作者】 徐炯；

【导师】 陈亚民；

【作者基本信息】 上海交通大学 ， 会计， 2007， 硕士

【摘要】 随着各国金融在自由化、国际化、市场一体化的发展,风险问题日渐突出。大量金融危机的事实证明,商业银行内部控制制度存在着严重的缺陷是诱发金融危机或银行破产倒闭的基础性因素。近年来,世界各国及区域性金融危机不断,国内累积多年的金融风险也暗流涌动、犯罪案件频发,给我国商业银行内部控制敲响了警钟。尽管我国商业银行多年来为促进国民经济发展、支持经济体制改革、维护社会稳定做出了重要贡献,但是随着经济活动的变化和资本运营模式的复杂化,银行风险的表现形式越来越复杂和隐蔽,“中行高山案”、“德隆”、“啤酒花”事件使商业银行的信誉受到质疑,目前已初步建立的内部控制框架能否经受住考验也成为监管当局和业内普遍关心的问题。尽管我国商业银行在内部控制建设方面采取了一系列措施,各行的内控制度正不断完善,内控能力有所增强,但金融大案、要案的频发,特别是商业银行资产质量出现大量问题,这充分暴露出我国商业银行经营中仍存在着大量的不安全因素,这些风险直接威胁到我国银行体系乃至整个金融体系与经济秩序的稳定,影响到我国国有商业银行股份制改革的成败。因此,必须进一步完善商业银行的内部控制,才能有效防范银行风险,保持商业银行长期稳健的运行。本文结合商业银行内部控制建设应遵循的目标及原则,针对中国民生银行内部控制的现状和存在的问题,通过定性分析和定量分析,采用理论阐述和实证分析相结合的方法,并结合中国民生银行的实际情况提出了其内部控制体系的构建方法。希望通过本文的研究能对改善中国民生银行内控管理,提高风险防范能力和竞争力有所裨益。同时,研究结论对我国众多商业银行完善其内部控制体系也有一定的借鉴意义。更多还原

【Abstract】 The issue of risk has become increasingly prominent as the world’s financial industry becomes more deregulated, internationalized and integrated. Serious defects in risk-control are the fundamental elements that trigger financial crisis or bankruptcies. Therefore, it’s of vital theoretical and practical importance to study how to set up a sound internal risk-control system at modern commercial banks.China’s joint-stock commercial banking industry is developing rapidly, and state-owned banks are also undergoing restructurings. State-owned Bank of China and Commercial Bank of China were listed on the Shanghai Stock Exchange in 2006, followed this year by smaller joint-stock banks such as the Industrial Bank Co. Currently, most Chinese lenders are joint-stock commercial banks.International and regional financial crisis broke out frequently in recent years, and domestic financial risks, accumulated for many years, have been fuelling crimes, sending warning signals to China’s commercial banks in terms of risk control. Though Chinese banks have for many years made important contributions to China’s economic development, economic reforms and social stability, risks emerge in increasingly complicated and hidden ways as economic activities and operations models become more sophisticated.The ``Gao Shang’’ case at the Bank of China, ``Delong’’ and other financial scandals have tarnished banks’ reputations, raising regulatory concern whether the existing internal risk-control framework still works. Although Chinese banks have taken a series of measures to improve risk-control system, big financial scandals and crimes have been occurring frequently, resulting in deterioration of banking assets. This shows there’re still many risky elements at China’s commercial banks, and such risks directly threatens the stability of China’s banking and even financial system, the nation’s economy, and the success of China’s banking reform. Therefore, it’s necessary to further improve internal control of commercial banks, in order to ward off risks and ensure long-term, stable development of lenders.This article makes proposals on how to construct an internal control system at the China Minsheng Banking Corp., taking into account the current situation, existing problems, and combing quantitative and qualitative analysis. I hope that this article can help improve Minsheng’s internal control, prevent risks and raise competitiveness. Meanwhile, hope the conclusion can also be useful to China’s other commercial banks.更多还原