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论文编号：	13279
作者编号：	2320190583
上传时间：	2022/6/9 20:31:08
中文题目：	AB商业银行天津分行内部控制改进研究
英文题目：	Research on internal control improvement of branch of Tianjin of AB Commercial Bank
指导老师：	李莉
中文关键字：	内部控制；内部控制要素；内部控制改进；AB商业银行
英文关键字：	The Internal Control；Internal control optimization；AB Commercial Bank
中文摘要：	当今，伴随世界发展速度的加快，各类不确定事件发生的次数愈发增加，频次也愈发缩短。新冠疫情、俄乌冲突等一系列“黑天鹅”、“灰犀牛”事件对各行业的经营发展都形成了强烈的冲击，部分行业、企业也因此遭受了相当的损失。可以说，当前各企业的经营发展过程中，风险管理处在举足轻重的地位。 作为经营货币和风险的单位，商业银行无时无刻不在与风险打交道，也在经营风险的过程中取得了相当的收益。商业银行一方面通过风险模型测算、风险转移等多种方式缓释外部市场风险；另一方面，通过规范的业务操作流程和内部控制制度对员工进行管理从而实现内部风险控制。AB商业银行作为行业内的龙头企业，其内部控制管理制度更是成为了同业学习和模仿的对象。然而，随着国内部分地区整体经济形势不景气，银行业整体的经营难度在不断提升：银行员工的工作压力和强度逐渐加大，收入较过往年份出现下滑，银行业员工也更容易出现心理上的波动。当面临外部诱惑时，他们更容易利用制度和风险流程的空白点违规操作，从而引发风险事件。近年来，AB商业银行内部员工规避内部控制制度监管、形成违规事件的情形已经偶有显现。为解决当前AB商业银行在内部控制管理中遇到的问题，本文深入深入剖析了AB商业银行目前在基层分行层面内部控制现状，探寻改进其内部控制管理的方案，为AB商业银行及同业加强内部风险管控、保持稳健经营提供思路借鉴。 本文以AB商业银行天津分行为研究对象。绪论部分对研究意义、研究背景、国内外相关研究成果进行了阐述，点明本文的研究内容框架、研究方法及创新点。第二章对商业银行内部控制相关概念、内部控制相关理论进行总结归纳。第三章重点介绍AB商业银行天津分行近年来发生的两起经营风险事件，并对其中内部控制存在的问题及原因进行分析。第四章在前文发现问题的基础上，提出对AB商业银行天津分行内部控制的改进方案并对其可行性进行充分论证。第五章从人员和信息系统角度提出了方案的保障措施。
英文摘要：	Nowadays,with the booming of the economy,uncertain events is becoming more and more often than before.A series of events, such as the coronavirus Disease and the Russia-Ukraine conflict,can be seen as "The Black Swan" and "Gray Rhinoceros" and have strong impact on all industries.Some industries and enterprises suffered considerable losses due to these events.It can be said that,, risk management is a pivotal position in the current business process of each enterprise. As a unit managing money and risks, commercial banks deal with risks all the time and have obtained considerable benefits in the process of risk management.On the one hand, commercial banks release external risks through risk model calculation and risk transfer. On the other hand, they manage internal risk through standardized business operation process and internal control system.AB Commercial Bank, as a leading enterprise in the industry, its internal control management system has become the object of peer learning and imitation.However, with the economic downturn in some regions of in China,the operation the banking industry is becoming more and more difficult.Due to gradually increasing working pressure and lower income than before, bank staff are more prone to psychological fluctuations.When faced with external temptation, they are more likely to take advantage of gaps in the system and risk process to violate rules, thus triggering risk events.In recent years, the situation of internal employees evading the supervision of internal control system and forming violations has occasionally emerged in AB commercial Bank.In order to solve the problems encountered in the internal control management of AB commercial bank, this article makes an in-depth analysis of the internal control status of AB commercial bank at the grassroots branch level, explores the solutions to improve its internal control management, and provides ideas for AB commercial bank and its peers to strengthen internal risk control and maintain stable operation. This article takes AB Commercial Bank Tianjin Branch as the research object.First of all,the introduction part of this article explains the research background, research significance and related research results at home and abroad and points out the research content, research methods and innovation points of this article.Secondly Chapter 2 summarizes the concepts and theories related to internal control of commercial banks,.Chapter 3 focuses on two operational risk events in Tianjin Branch of AB Commercial Bank in recent years, and analyzes the problems and causes of internal control.Chapter 4, on the basis of the problems found above,puts forward an improvement plan for the internal control of AB Commercial Bank Tianjin Branch and fully demonstrates the optimization ideas.Chapter 5 puts forward the safeguard measures of the scheme from the perspective of personnel and information system.
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