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论文编号：	1909
作者编号：	2220070581
上传时间：	2009/12/14 20:52:27
中文题目：	我国商业银行内部控制研究
英文题目：	Commercial Bank of China''s Internal Control Study
指导老师：	李姝
中文关键字：	商业银行；内部控制；内部控制体系
英文关键字：	Commercial bank；Internal control；Internal control system
中文摘要：	随着金融全球化，我国银行业既面临机遇，同时也面临着更大的经营风险。加强银行风险防范刻不容缓。除了建立健全金融监管体系外，商业银行内部控制系统的建立和完善至关重要，只有进一步完善自身的内部控制制度、确保内部控制体系有效运行，才能获得稳健地生存和发展，在激烈的市场竞争中处于有利地位。按照巴塞尔委员会发布《银行组织内部控制系统框架》以及中国人民银行《商业银行内部控制指引》的要求，我国商业银行已初步建立起一个较为完善的内部控制机制，然而，由于我国商业银行内控建设起步较晚，时间较短，内部控制在制度设计和实际操作方面都存在着一定的缺陷和很多空白之处，只有解决好这些问题，才能适应加入WTO的要求，才能更好的应对各种挑战。内部控制是商业银行生存的前提，它贯穿于决策、实施、管理、监督的全过程，是银行管理的重要组成部分，是银行机构安全、良好运作的保障。要保证商业银行各项经营业务的健康有效运作，实现股东价值最大化的经营目标，就必须建立健全一套完整、有效、合理的内部控制系统。内部控制已成为现代商业银行稳健运营的基石，成为商业银行实现经营目标的保障机制。因此，研究我国商业银行内控体系构建具有很好的现实意义。 国外对内部控制理论的研究是从20世纪40年代开始的，随着企业的发展和社会的进步，人们对内部控制的理解也不断深入。1992 年COSO 委员会提出著名的COSO报告：《内部控制整体框架》，代表着当时国际上在内部控制研究方面的最高水平。报告认为，内部控制由五个相互联系的要素组成，即控制环境、风险评估、控制活动、信息与沟通、监控，并系统地阐述了五要素之间的关系。2004年，COSO委员会结合《内部控制整体框架》的有关理论发布了《企业风险管理：总体框架》，对内部控制理论作了进一步扩展和研究，新的风险管理框架提出内部控制是由八个要素组成的，指出建立内部控制应与企业的风险管理相结合。《企业风险管理：总体框架》的发布表明了风险管理和内部控制融合的趋势。巴塞尔委员会在COSO报告的基础上发布了《银行机构内部控制系统框架》，它是目前为止有关商业银行内部控制最系统最完整的论述。 由于我国商业银行内部控制建设起步较晚，时间较短，内部控制机制仍存在很多薄弱环节和空白之处，对内部控制的研究还处于初级阶段。我国关于银行内部控制理论的研究开始于20 世纪90年代，当时对内部控制的研究主要是在国外研究的基础上结合我国国情提出内部控制相关理论，侧重为以研究岗位制约或业务控制、操作流程为主的微观操作层面。在1998年巴塞尔委员会正式颁布《银行机构内部控制制度框架》后，我国商业银行开始对内部控制进行研究，在2002年中国人民银行发布了《商业银行内部控制指引》，在原有对内部控制研究基础上又掀开了一个新的篇章。通过系统分析我国商业银行内部控制存在的问题以及内部控制失败的原因，并运用系统论、控制论、信息论和现代信息工程等基本原理，深入地论述了构成内部控制的五要素及相互关系。在人民银行发布的原有《商业银行内部控制指引》的基础上，银监会于2006年也发布了《商业银行内部控制指引》重新划分了金融机构董、监事会、高管层各自在内控方面的职责，更加适用于我国现代商业银行运营的特征。 本文采用专题研究的方式，并结合案例分析，研究并讨论我国商业银行内控体系的构建。文章从宏观层次阐述有关内部控制的相关理论，并结合所在行业，分析内部控制的现状及相关问题，最后结合内部控制的相关理论，运用归纳演绎的方法，结合五要素分析案例M银行内部控制系统中存在的问题及缺陷，提出了完善商业银行内部控制几点建议。文章首先从国际内部控制理论研究的不同发展阶段出发，分别阐述了各阶段对内部控制的认识，并介绍了我国关于内部控制理论及相关规则。文中从内部控制环境、风险评估与识别、内部控制措施、信息交流与反馈和监督评价与纠正五个方面入手，论述了构成商业银行内部控制系统各要素的相互关系。在原有内部控制理论的基础上，从内部控制的五要素对M银行内部控制现状进行分析；对M银行从内部控制环境、风险管理、内部控制措施、信息技术、事后监督评价五方面提出建议。 本文通过讨论M商业银行内部控制的现状和存在的问题，结合内部控制五要素提出了构建商业银行内部控制体系，并针对新的环境下对于健全完善我国商业银行内部控制做了较系统的讨论。本文有针对性地结合我国商业银行实际情况及某银行环境出发，针对我国商业银行在内部控制方面存在的问题，证实基于内部控制所具有的重要作用，加强内部控制成为各商业银行提高经营管理效率、在竞争中取胜的前提条件。以商业银行的角度，通过阐述内部控制五要素及其相互关系，对完善商业银行的内部控制体系进行了研究。并得出如下结论：我国商业银行内部控制可采取要素式控制方式，把COSO报告的五要素框架与我国国情结合起来，健全并完善适合我国国情的商业银行内部控制。商业银行在设计内部控制制度应首先对商业银行的风险进行评估，发现风险点，根据风险点设计相应的内部控制系统，并落实到有关岗位和相关人员执行。内部控制在运行过程中还需要有一个独立的机构对其世纪的合理性和执行的有效性进行监督评价，并推进内部控制的执行，这个独立的机构就是审计部门，包括外部独立审计和商业银行内部审计。商业银行管理当局应根据审计部门在内部控制测评中发现的缺陷，对内部控制系统进行持续的改进和完善。
英文摘要：	With financial globalization, China's banking industry faced with both opportunities and also face greater risks. Urgent need to strengthen the banking risk prevention. In addition to establishing a sound financial supervision system, the commercial bank's internal control system is essential to establish and perfect, and only to further improve its internal control system to ensure effective operation of internal control system in order to obtain steady survival and development in the fierce market competition in a privileged position. In accordance with the Basel Committee issued "the bank's internal control system framework", as well as the People's Bank "Commercial Bank's Internal Control Guidelines" requirements, China's commercial banks have initially established a relatively sound internal control mechanism, however, due to China's commercial banks Internal Control a comparatively late date, the time is shorter, the internal control system design and operational aspects of the existence of certain defects and a lot of gaps, and only solve these problems, to adapt to the requirements of accession to WTO in order to better cope with various challenge. Internal control is a prerequisite for the survival of commercial banks, which runs through the decision-making, implementation, management and supervision of the entire process is an important part of bank management, banking institutions are safe and well-functioning security. To ensure that all commercial banks to the effective functioning of the health of business to achieve the operational objectives of maximizing shareholder value, it must establish and improve a comprehensive, effective and sound internal control systems. Internal control has become a modern commercial bank operating the cornerstone of sound to become commercial banks to achieve the business objectives of the protection mechanism. Therefore, the study of internal control system and building China's commercial banks have good practical significance. Abroad on the theoretical study of internal control from the beginning of the 20th century, 40 years, as the business development and social progress, people's understanding of internal control has continued to deepen. COSO Committee in 1992, made his famous COSO report: "the overall internal control framework", representing the international market research in the internal controls the highest level. The report holds that internal control consists of five interrelated elements, namely the control environment, risk assessment, control activities, information and communication, monitoring, and systematically expounded the relationship between the five elements. In 2004, COSO Committee in the context, "the overall internal control framework", published on the theory of "Enterprise Risk Management: A General Framework", which made a further expansion of the internal control theory and research, the new risk management framework put forward by the eight elements of internal control is be composed of representatives pointed out that the establishment of internal controls and enterprise risk management should be combined. "Enterprise Risk Management: A General Framework," the release shows the integration of risk management and internal control trends. The Basle Committee's report, based on the COSO issued a "framework of internal control system of banking institutions," which is by far the most on commercial bank's internal control system, the most complete exposition. As China's commercial banks late start construction of the internal control, the time is shorter, the internal control mechanisms are still many weak links and gaps, the study of internal control is still in its early stage. China on the bank's internal control theory research began in the 20th century, 90 years, at the time the study of internal control is mainly based on studies abroad, with China's national conditions of internal control-related theories to study the position focused on the constraints or operational control, the operation flow -based micro-operational level. In 1998, the Basel Committee formally promulgated, "the internal control system in the framework of banking institutions", the China's commercial banks began to conduct a study of internal controls in 2002, Bank of China promulgated the "Commercial Bank's Internal Control Guidelines" in the original study of the internal control another opened on the basis of a new chapter. Through a systematic analysis of China's commercial banks, internal control problems as well as the reasons for the failure of internal controls, and the use of systems theory, control theory, information theory and the basic principles of modern information engineering and in-depth discussion of the composition of the five elements of internal control and their interaction. In the People's Bank released the original "Commercial Bank's Internal Control Guidelines" on the basis, the CBRC also issued in 2006, "Commercial Bank's Internal Control Guidelines" re-division of a financial institution directors, supervisors and senior management in their respective internal control aspects of responsibilities, more applicable in our modern commercial bank operating characteristics. In this paper, the topic study method, combined with case analysis, research and discuss the internal control system in China's commercial banks to build. The article elaborates on the macro level of internal controls related to the theory, combined with the industry to analyze the status of internal controls and related issues, the final combination of internal controls related to the theory, using inductive deductive approach, combined with five cases of M factor analysis bank's internal control system problems and shortcomings in the proposed commercial banks to improve internal controls several suggestions. This article first internal control theory from an international study of different stages of development starting, respectively, described the various stages of the internal control awareness and introduced China's report on internal control theory and relevant rules. The text from the internal control environment, risk assessment and identification, internal controls, information exchange and feedback and monitoring to correct five-pronged approach to evaluation and discusses the internal control system of commercial banks constitute the elements of mutual relations. In the original basis of the theory of internal control, from the five elements of internal control of the M Bank analysis of the status of internal controls; of M banks from the internal control environment, risk management, internal controls, information technology, post-supervision and evaluation of five recommendations. In this paper, M commercial banks to discuss the status of internal controls and problems, combining elements of internal controls proposed to build five commercial banks, internal control systems, and for the new environment, for sound and comprehensive internal control of China's commercial banks have done a more systematic discussion. This targeted combination of the actual situation in China's commercial banks and the starting of a banking environment for China's commercial banks in the internal control problems have confirmed that based on the internal control of the important role in strengthening internal controls to become commercial banks to improve the efficiency of operation and management , in the competition to win a prerequisite. The perspective of commercial banks, through the five elements of internal control set out their mutual relations, improve the commercial bank's internal control system is studied. And reached the following conclusions: China's commercial banks may take the elements of internal control-type control, the report of the five elements of COSO framework and conditions of our country together, improve and perfect conditions for commercial banks in China's internal controls. Commercial banks in the design of internal control systems should first assess the risks of commercial banks and found that the risk of points, point to design appropriate risk-based internal control system and implement the relevant posts and related staff. During operation of internal control also requires an independent body of its century rationality and effectiveness of the implementation of the monitoring and evaluation, and promote the implementation of internal controls, this independent body is the audit departments, including the external independent audit and commercial banks internal audit. Commercial bank management should be based on the audit departments in the internal control evaluation found deficiencies in internal control systems for continuous improvement and perfection.
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