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论文编号：	1113
作者编号：	2220070598
上传时间：	2009/6/9 8:43:38
中文题目：	商业银行内部控制研究－基于建设
英文题目：	The internal control studying
指导老师：	周晓苏
中文关键字：	商业银行;转型期;内部控制;建设<
英文关键字：	Commercial bank;Transformation
中文摘要：	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。对国内外成功的商业银行内控机制和管理体制进行分析，可以得出这样一个结论: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。本文在回顾和总结国内外商业银行内部控制研究理论的基础上，结合本人在建设银行十二年的工作经验，通过对建设银行在转型时期内部控制中存在的问题分析，提出了构建转型时期商业银行内部控制体系的思路和对策。 本文第一章为概论，论述了商业银行内部控制研究的背景、目的和意义，国内外内部控制研究的相关文献，内部控制的发展趋势及本文研究的方法和创新点。 本文第二章论述了内部控制的产生和发展、商业银行内部控制的概念和涵义、内部控制的目标、内部控制的原则，论述了研究内部控制的必要性，并提出了实现有效内部控制的基本要求。在此基础上简要回顾了国内外关于商业银行内部控制理论研究的最新进展，介绍了内部控制研究的主要代表COSO组织及巴塞尔委员会关于内部控制理论的研究成果。 本文第三章根据本人实际工作经历，以建设银行B分行近两年开展的内部控制审计为例，结合建设银行在转型时期的新特点，研究了建设银行内部控制中普遍存在的问题，并对存在的原因进行了了深入分析。 本文第四章针对建设银行内部控制中存在的问题，以及转型期内部控制出现的新特点，笔者选取了内控五要素中的一个即审计和监督来进行深入研究，积极探索应对转型商业银行加强内部控制需要采取的措施和对策。 本文第五章为结论部分。 关键词：商业银行 转型期 内部控制 建设银行
英文摘要：	Abstract Internal control is a dynamic process and mechanism designed by connercial bank to supervising, controlling and correcting risk by establishing a series of rules.Procedure and methods, in order to achieve its goal. Analysising on the srccessful inner-controlled mechanism of the domestic and international banks,we can get a conclusion that if the bank wants to achieve its development goal,it must firstly establish a set of integrigy, resasonable, valid,internal,control mechanism.In this paper, at the basis of review and summarize the internal control theory of the commercial bank internal and external, according to the author’s 12 years work practices in the China construction bank, through the analysis the problems of China construction bank during the period of transition, draw some conclusions in internal control theory to solve the problems of China construction bank during the period of transition. The first chapter is the overview of this paper, mainly discusses the background and meanings of research in Internal Control of commercial bank, and introduces literature about Internal Control at home and abroad and the development trend of Internal Control, the mentions and creation in this paper. The second chapter reviews generation and the development of the internal control, the concept and the meaning of the commercial bank, the objective of the internal bank, the main content of the internal control. It discusses the necessity of study internal control; also raises a basic demand on how to make the internal control more efficiency. On the basis of this I introduce the latest development of the research of the commercial bank’s internal control theory, internal and external. It introduces the main representative of the internal control research, COSO, and the Basel Commission’s research result about the internal control. In the example of two years experiences in internal control audit of construction bank B branch, the third chapter researches the universal problems exists in the construction bank’s internal control system and the reason of its existence, according to my personal working cases, and combines with the new features which are appearing in the construction bank’s transformation period. In the fourth chapter, I select one aspect of five elements in the COSO—audit and supervise, and discuss how to strengthen the internal control, in accordance with the problem the construction bank’s internal control system and the new features in internal control which are appearing in transformation period. The fifth chapter is the conclusion part. Key words：Commercial bank Transformation period Internal control Construction Bank
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