【作者】 崔虹虹；

【导师】 杨肃昌；

【作者基本信息】 兰州大学 ， 金融学， 2013， 硕士

【摘要】 随着金融改革的不断深入以及银行业竞争的日益激烈,加强内部控制建设和风险管理已经成为各家商业银行面临的重要课题。城市商业银行因其自身发展的特点、治理结构和管理体制的特色以及下一步跨区域发展的战略部署,内部控制体系建设和风险管理水平便显得尤为重要,不仅关系到其经营的安全性、发展的长远性,更直接决定着城市商业银行经营管理的成败。毫无疑问,内部控制建设和风险管理已成为城市商业银行发展中必须面对的首要问题。因此,如何构建适当、有效的内部控制与风险管理体系始终是城市商业银行发展所面临的一项重要问题。本文立足于城市商业银行经营管理理念转变以及经营发展战略的实施,对全国一百多家城市商业银行公开披露的内部控制信息进行网络调研,并以兰州银行为实地调研对象进行重点刨析,在充分调研的基础上深入探讨城市商业银行内部控制建设中存在的问题和原因,最终提出和构建一条适合城市商业银行实际情况的具有一定前瞻性、可操作性的内部控制建设之道。更多还原

【Abstract】 With the deepening of the financial reform as well as the increasingly fierce competition in the banking sector, it has become an important issue facing commercial banks to strengthen internal control and risk management. Due to the development characteristics, governance structure and the next strategic plan of cross-regional development of city commercial banks, the internal control system appears particularly important, which not only concerns the safety of its operations, the long-term run of its development, but also directly determines the success or failure of operation and management of city commercial banks. There is no doubt that internal control has become the most important issue that city commercial banks must face.Therefore, how to build an appropriate and effective system of internal control and risk management has always been an important issue facing city commercial banks’development. Based on the transformation of city commercial banks’operation and management idea and the implementation of their business development strategies, publicly disclosed internal control information of more than one hundred city commercial banks nationwide has been researched via the Internet in this paper. In addition of that, Lanzhou Bank was focused on the analysis as a field research object. Based on sufficient investigation, problems and reasons in the construction of internal control system of city commercial banks were discussed deeply. Finally, a forward-looking and operable way for internal control construction which is suitable for practical situation of city commercial banks would be put forward and built.更多还原