联系我们

论文查询结果	返回搜索

论文编号：	1465
作者编号：	2220070807
上传时间：	2010/1/19 9:05:55
中文题目：	我 国 商 业 银 行 业 务 风 险
英文题目：	我 国 商 业 银 行 业 务 风 险
指导老师：	韩 经 纶
中文关键字：	商业银行 内部控制 风险评估 策略机制
英文关键字：	Commercial bank; Internal control; Risk assessment;
中文摘要：	有效的内部控制是银行安全稳健经营的基础。近年来许多欺诈违规事件的发生，充分体现了内部控制的重要性。 著名的COSO报告——《内部控制整体框架》将内部控制定义为：由企业的管理人员设计的，为实现营业的效果和效率、财务报告的可靠及合法合规目标提供合理保证，通过董事会、管理人员和其他职员实施的一种过程。报告中对内部控制的要素归纳为五个相互联系的方面：第一，控制环境。它包括管理组织结构、管理理念、人事政策和员工素质、外部环境等，它是实现其他要素的基础。第二，风险评估。包括对风险点进行选择、识别、分析和评估的全过程。第三，控制活动。是确保管理方针得以实现的一系列制度程序和措施。第四，信息和沟通。包括内外部、上下层和各部门间的信息的获取和交流，以便采取必要的控制活动，及时解决存在的问题。第五，监督与审查。 本文是对我国商业银行内部控制建设及完善策略机制的探讨。文章首先从当前国内外环境入手，阐明我国商业银行建立一套完整、有效、合理的内部控制体系的重要意义，探讨商业银行内部控制的内涵、原则，并对国内、国外的内部控制理论的发展做简要介绍，然后分别从内部因素、外部因素两个方面对现阶段我国商业银行的内部控制机制的现状及存在的主要问题进行深入分析。其中，将主要以国际权威的内部控制框架理论为依据，分别加以论述，并按照上述方面提出相应的改进和完善策略。在论述过程中，本文还以法国兴业银行交易员杰洛米•科维尔违规操作事件为例，重申内部控制的重要性并借此吸取经验教训，同时借鉴德国内部控制方面的先进经验，进一步为我国商业银行内部控制制度的完善提供参考。
英文摘要：	Effective internal control is the foundation of safe and sound banking. There are many fraud cases breaking out in recent years, making the internal control more important. Under the COSO Internal Control-Integrated Framework, a widely-used framework in the world, internal control is broadly defined as a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: First, effectiveness and efficiency of operations；Second, reliability of financial reporting；Third, compliance with laws and regulations. COSO defines internal control as having five components. First, Control Environment：Setting the tone for the organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control； Second, Risk Assessment：the identification and analysis of relevant risks to the achievement of objectives, forming a basis for managing risks；Third, Control Activities：the policies and procedures that help ensure management directives to carry；Fourth, Information and Communication：systems or processes that support the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities ；Fifth, Monitoring： Processes are used to assess the quality of internal control performance over time. This research is defined to discuss how to establish and improve the internal control system for Chinese Commercial bank. First, the thesis states the recent economic environment of the world and shows how important our commercial bank is to establish a series of complete, effective, properly internal control system. And then it introduces the definition, principle of internal control, and also the development of internal control theory in the world. Second, the thesis analyzes deeply the actuality and problems of our commercial bank’s internal control system from both internal and external sides. Third, on the foundation of famous Internal Control — Integrated Framework, the thesis gives the statistics and improvements on internal control system from the five aspects of internal control theory. In addition，in the thesis, the Jerome Kerviel’s event is set as an example to restate again the importance of internal control and assimilate the advanced experience of German bank to help our Commercial bank to perfect their internal control.
查看全文：	预览  下载(下载需要进行登录)