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论文编号：	14750
作者编号：	2120223736
上传时间：	2024/6/7 18:01:58
中文题目：	B银行对公信贷业务内部控制优化研究
英文题目：	Research on Optimization of Internal Control of Corporate Credit Business in Bank B
指导老师：	郝臣
中文关键字：	：商业银行；对公信贷；内部控制
英文关键字：	Commercial Banks; Corporate Credit Business; Internal Control
中文摘要：	商业银行的内部控制体系建设和执行情况一直是中国乃至全球金融监管机构重点关注的问题。随着内部控制监管制度的逐步建立，全球对于金融机构内部控制问题的高度关注，这也为中国商业银行的内部控制体系建设建立了标准，同时对内部控制执行的有效性提出了更高的要求，中国商业银行的内部控制从而面临着被多方监管的现状和挑战。因此，商业银行内部控制体系建立的完善和执行的有效性对中国整个金融体系的平稳运行扮演着相当重要的角色，研究中国商业银行信贷业务内部控制问题具有重要意义。 本文以一家具有代表性的国有商业银行B银行为例，以其对公信贷业务内部控制体系为研究对象，运用文献研究法和案例分析法的研究方法，对B银行对公信贷业务内部控制展开了全面且细化的研究。本文从B银行信贷业务出发，剖析其信贷业务结构、贷款行业分布和风险暴露特点，依据其信贷风险特征挖掘信贷业务内部控制方面的问题，阐述了内部控制体系的完善对信贷业务风险控制的必要性；随后本文分别从公司整体、信贷业务和风险管理层面对B银行内控体系搭建现状进行梳理，提出其内部控制存在的问题，并剖析内控问题发生的原因；最后结合问题及原因有针对性地提出优化对策。经过研究，本文认为B银行内部控制体系基本健全，其有效性也属于合理范畴。然而，目前B银行信贷业务内部控制仍存在风险评估、控制活动和风险监控等方面的问题。对此，本文由上至下、从宏观到微观地提出了针对性的优化对策，包括完善内控制度体系、重视科技系统内控、提高内控执行有效性等三个层次的建议。根据综合研究分析，本文认为商业银行应当全面提高在内部控制方面的管理水平，以与时俱进地应对快速多变的经营环境和各类风险。 信贷业务仍是中国大部分商业银行的主要创收来源，希望通过本文的研究分析，可以对B银行对公信贷业务内部控制优化完善提供有用的参考和借鉴，同时以期为我国商业银行的内部控制体系优化带来启示，为我国金融体系风险的安全可控做出贡献。
英文摘要：	The construction and implementation of the internal control system of commercial banks has always been a key concern of financial regulators in China and around the world. With the gradual establishment of the internal control supervision system, the world has paid great attention to the internal control of financial institutions, which has also established a standard for the construction of the internal control system of Chinese commercial banks, and at the same time put forward higher requirements for the effectiveness of the implementation of internal control. Therefore, the establishment and effectiveness of the establishment and implementation of the internal control system of commercial banks play a very important role in the smooth operation of China's entire financial system, and it is of great significance to study the internal control of the credit business of China's commercial banks. This article takes a representative state-owned commercial bank, Bank B, as an example, and takes its internal control system for corporate credit business as the research object. Using literature research and case analysis methods, a comprehensive and detailed study is conducted on the internal control of Bank B's corporate credit business. This article starts from the credit business of Bank B, analyzes its credit business structure, loan industry distribution, and risk exposure characteristics. Based on its credit risk characteristics, it explores internal control issues in credit business and elaborates on the necessity of improving the internal control system for credit business risk control; Subsequently, this article reviews the current situation of B Bank's internal control system construction from the perspective of the company as a whole, credit business, and risk management, identifies the problems existing in its internal control, and analyzes the reasons for the occurrence of internal control problems; Finally, targeted optimization strategies are proposed based on the problems and their causes. After research, this article believes that the internal control system of Bank B is basically sound, and its effectiveness also falls within the reasonable category. However, there are still issues with risk assessment, control activities, and risk monitoring in the internal control of B Bank's credit business. This article proposes targeted optimization strategies from top to bottom, from macro to micro, including three levels of suggestions: improving the internal control system, emphasizing internal control in the technology system, and improving the effectiveness of internal control execution. Based on comprehensive research and analysis, this article believes that commercial banks should comprehensively improve their management level in internal control to keep up with the rapidly changing business environment and various risks. Credit business is still the main source of income generation for most of China's commercial banks. It is hoped that the research and analysis of this paper can provide useful reference for the optimization and improvement of the internal control of Bank B's credit business, and at the same time, it is expected to bring enlightenment for the optimization of the internal control system of Chinese commercial banks, and make contributions to the safety and controllability of risks in China's financial system.
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