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论文编号：	1765
作者编号：	2120072232
上传时间：	2010/5/31 9:06:39
中文题目：	上海浦东发展银行内部控制体系构建与实施研究
英文题目：	Study of the Constructing and Processing of Shanghai Pudong Development Bank’s Internal Contral system
指导老师：	黄福广
中文关键字：	商业银行 内部控制体系 上海浦东发展银行
英文关键字：	Commercial Banks Internal Control System Shanghai Pudong Development Bank
中文摘要：	2008年，由次级贷款引起的美国金融危机震惊了世界，次贷危机重创了美国的金融界，使得美国本土大批的银行破产倒闭，美国经济迅速衰退，失业人口不断增加，至今未有好转。同时，美国的金融危机，迅速蔓延至全球，引发了全球的经济危机，造成了严重的后果。我们回过头重新审视次贷危机的产生和破坏强度，必须指出，在金融工程的发展愈演愈烈的今天，银行体系忽视了对监管和风险防范的工作，使得监管制度、内控体系的建设进度远远落后于金融创新的速度，最终酿成了大祸。我国目前的银行体系目前仍处于相对较强的管制阶段，相关的系统性风险尚轻。但我们有必要痛定思痛，防患于未然，建立完善、先进的银行内控体系，避免非系统性风险的发生，同时将系统性风险的危害降至最低。 本文以上海浦东发展银行为例，对我国商业银行内部控制进行研究。通过对上海浦东发展银行内控体系现状及主要风险情况的研究，发现其内部控制体系中存在的问题，并重点从公司治理机制有待完善、内部控制管理理念存在偏差、内部控制缺乏审慎性、内部控制体系中的应急与预警机制不健全、现有内控体系不能满足快速发展的金融创新业务、内部稽核监督体系有待加强这几个个方面对上海浦东发展银行内控体系中存在的问题及原因进行了深入的分析，在此基础上对上海浦东发展银行内控体系的构建与实施过程提出总体设计，即建立一个以经营业务品种为主要控制对象，以银行管理信息系统为依托，风险评估和内部控制评价相结合，内部审计和外部监督相协调的动态商业银行内部控制系统，并结合浦发银行的实际情况，提出了实施这一系统的方案和具体措施。以此为普遍性的中国银行内控体系的建设提供了参考。
英文摘要：	In 2008, The financial crisis caused by the subprime in the United States shocked the world. The subprime crisis hit the U.S. financial sector, making a large number of bank in U.S failed, the U.S. economy has been into recession and the unemployment increased. The situation has not improved by now. Meanwhile, the U.S. financial crisis spread rapidly to the world, and triggered a global economic crisis, caused serious consequences. We go back to re-examine the sub-prime crisis in the generation and destruction of strength. When the development of financial engineering intensified today, we must note that the banking system over-looked pairs of supervision and risk prevention in the work so that the regulatory system and the construction progress of the internal control system is far behind the pace of financial innovation and ultimately led to disaster. China's current banking system remains relatively strong control stage and the systemic risk is still light. But we need to work hard to take preventive measures and establish a perfect and advanced banking internal control system to prevent the occurrence of non-systematic risk, while minimizing the danger of systemic risk. In this paper, I take Shanghai Pudong Development Bank for example, to study the internal control of commercial banks in China. Shanghai Pudong Development Bank, through the study of the status of the internal control system and the major risks, found that its system of internal control problems, and focus from corporate governance to be improved, there is a deviation within the control of management philosophy, lack of prudent internal controls, internal control system in the emergency and early warning mechanism is not perfect, the existing internal control system can not meet the rapid development of financial innovation services, internal auditing and monitoring system needs to be strengthened these aspects of the Shanghai Pudong Development Bank internal control system and causes problems conducted in-depth analysis, this Shanghai Pudong Development Bank based on the construction and implementation of internal control system made the process of design, that is, a variety of operating business as the main control object to relying on bank management information systems, risk assessment and internal control evaluation combination of internal audit and external oversight of coordination dynamic commercial bank internal control systems, combined with the actual situation in Shanghai Pudong Development Bank, for implementing the system of programs and specific measures. This as a universal internal control system the construction of the Bank of China to provide a reference.
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