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论文编号：	11362
作者编号：	2320170715
上传时间：	2019/12/12 23:49:52
中文题目：	我国商业银行同业业务的内部控制研究——以建设银行为例
英文题目：	Research on Internal Control of Commercial Bank Interbank business in China-Take China Construction Bank as an example
指导老师：	卿志琼
中文关键字：	商业银行；同业业务；操作风险；内部控制
英文关键字：	Commercial bank; Interbank business; Operational risk; Internal control
中文摘要：	进入21世纪以来，我国的政治经济环境发生了很大的变化，货币市场化和国际化的进程不断深化。随着我国金融改革的持续推进，商业银行转型经营节奏不断加快，商业银行同业业务应运而生且呈现出创新活跃、快速发展的态势。同业业务作为商业银行的三大业务之一，在推进金融机构之间的交流合作、资金融通以及对实体经济的服务等方面均发挥了积极主动的作用。而我国目前的同业业务正是在基于各种内、外部的机遇与挑战下所展现的高速发展，更需要清晰的认识到指标高速增长下所掩盖的不足及风险，通过吸取各种国外内银行同业的成功案例及风险案件，以内部控制为核心，构建完善的同业业务操作风险防范体系，方可切实有效的将我国商业银行同业业务引入一条持续健康发展之路。 本文通过对我国同业业务从无到有的发展历程发现，商业银行同业业务的风险事件的成因主要集中在操作风险上面。对于同业业务操作风险的防范，本文通过大量检索查阅国内外相关文献的基础上，基于IOS9000标准化管理、内部控制理论，并以中国建设银行股份有限公司为例，提出将国际上成熟的标准化科学管理理论和内部控制的方法运用到商业银行同业业务的风险事件防范上。首先通过将同业业务进行全流程的分解，其次对逐个步骤可能面临的风险点分析，最终找出控制目标并加以有效约束。用科学的事前、事中控制的方法代替事后补救的方法，将风险防范于未然。通过将同业业务的内部控制制度标准化、流程化，改变过去的无序状态，以达到提高同业业务内部控制的目的。 文章通过将标准化管理的理论应用到商业银行同业业务的内部控制管理中，能有效的将内部控制体系贯穿于同业业务前、中、后的全流程管理中，同时这种基于标准化流程的内部控制体系，对目前同业业务所面临的主要风险，即操作风险防范有着极其良好的效果。论文研究对我国商业银行实施同业业务的内部控制具有一定的指导作用和参考价值。
英文摘要：	Since entering the 21st century, great changes have taken place in China’s political and economic environment, currency marketization and globalization have been deepening. With the continuous progress of China’s financial reform, the pace of transformation and operation of commercial banks have been accelerating, and the interbank business has emerged as the time requires, showing an innovative and rapidly developing trend. The interbank business, one of the three major businesses of commercial banks, has played a proactive role in promoting exchanges and cooperation of financial institutions in financing, and financial services to the real economy. However, the high-speed development of China’s current inter-bank business is based on a various of internal and external opportunities and challenges, it is necessary to see the shortcomings and risks hidden by the rapid growth of indicators. By adopting experience of successful examples and risk cases of foreign and domestic bank in the same industry with internal control as the core, and establishing a perfect inter-bank business operation risk prevention system to practically and effectively lead Chinese commercial bank’s inter-bank business into the road of sustainable and healthy development. Through the development process of China's inter-bank business , this text finds that the causes of risk events in commercial interbank business are mainly on operational risks. In The respect of the prevention of operational risks in interbank business, this text is based on a large number of domestic and foreign related literature's about IOS9000 standardized management, internal control theory, and take China Construction Bank Co. for instance, putting forward to use mature standardized scientific management theory in the world and internal control methods to prevent the risk cases of commercial bank’s inter-bank business. First, decompose whole process of the inter-bank business, then analyze the risk points that may be faced in each step, and finally find out the control target and apply effective constrains. In order to prevent risks in the future, commercial bank should replace the remedial method with the scientific pre-event and in-process control method. By standardizing the internal control system of inter-bank business and changing the disorderly state in the past to achieve the purpose of improving inter-bank business’s internal control. By applying the standardized management theory to the internal control management of commercial interbank business, can effectively implement the internal control system throughout before, during and after whole process of interbank business, and this internal control based on standardized process. At the same time, this internal control system based on standardized process has extremely good effects on the prevention of operational risk which is the main risk faced by interbank business.The research in this paper has certain guiding function and reference value for the implementation of internal control of interbank business in commercial banks in China.
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