联系我们

论文查询结果	返回搜索

论文编号：	5934
作者编号：	2120112856
上传时间：	2013/12/6 22:07:51
中文题目：	城市商业银行内部控制研究—以C银行为例
英文题目：	Internal Control Research about City Commercial Banks:In case of Bank C
指导老师：	张继勋
中文关键字：	城市商业银行,内部控制,改进策略
英文关键字：	city commercial bank, internal control, improved strategy
中文摘要：	在我国经济结构不断调整、促进转型的发展过程中，城市商业银行随着资产规模的不断扩大，在金融体系中占据了重要的一席之地。2012年大部分城商行呈现出在经济增长下滑的环境中能够保持资产增速稳定增长，部分城商行成功迈入了万亿元资产规模的阵营。但由于制度制约及经营转型的双重压力，部分城商行在以往快速扩张的情况下，资本消耗加速，IPO上市等增资扩股补充资本的渠道受到限制，全国性股份制银行定位战略就此结束，使得城商行需进一步寻求自身的差异化发展。随着我国经济增速下滑趋势的加剧，大部分新增小微企业客户群的经营情况面临着更大的不确定性，造成部分城商行不良贷款率有所上升，这就充分体现了实施有效的风险管控措施已刻不容缓。 内部控制作为商业银行防范风险的有效手段，需伴随着银行自身业务的发展不断完善，需从内部控制制度层面到风险点的把控逐步渗入到整个银行体系中，形成规范的内部控制体系。本文即以此为出发点，强调以风险为导向建立内部控制的重要性，并对目前我国城市商业银行内部控制的现状进行了分析，进而提出了相关改进建议。 本文共分为五章：第一章主要介绍了该文的研究背景和研究意义，并采用文献研究法、类比研究法、案例归纳与分析法等多种方法进行了深入研究，并提出相应的创新点；第二章在回顾国内外关于内部控制理论发展历程的基础上，结合我国商业银行的内部控制目标、特点与要素内容，进一步阐述我国城商行对内部控制管理逐渐从完善制度层面向风险导向层面过渡的发展过程、存在的相关问题；第三章以C城市商业银行为例，介绍其内部控制发展和实施的过程，并进一步列举实务操作中的理财业务案例，详细剖析了该银行内部控制建设中存在的问题；第四章针对我国城商行内部控制建设存在的问题，阐述完善内部控制体系应遵循的基本原则，并从制度、组织架构、风险评估、沟通、监督与后评价等方面提出了建立和完善内部控制的改进策略；第五章概括了本文的主要结论和研究局限性。
英文摘要：	In the development process of adjusting economic structure, promoting the transformation, the city commercial banks in our country occupy an important position in the financial system with the continuous expansion of assets. In 2012, most of the city commercial banks can maintain stable growth of assets, with the economy gliding down, while part of city commercial banks have successful entered the the camp of $one trillion in assets. But due to the system restriction and the double pressures of business transformation, part of the city commercial banks’ capital consumption accelerate under the condition of rapidly expanding in the past, the way for capital supplement , such as IPO listing, is restricted. The positioning strategy of national joint-stock banks have is over, which makes the city commercial banks need to seek further differentiation of development. Present with the downward trend in economic growth in China, most of the new small business customers is facing greater uncertainty, that’s the point why non-performing loan ratio has increased. It fully embodies the effective risk control measures are imperative. Internal control as a commercial bank risk prevention effective means, to constantly improve, with the development of the Banks themselves business risk from the aspect of internal control system to the point of the control gradually penetrated into the whole banking system, the norm of the internal control system. Namely as a starting point, this thesis emphasizes the importance of risk oriented to establish internal control, and the present situation of our city commercial banks internal control are analyzed, and then put forward some suggestions for improvement . This thesis is divided into five chapters: the first chapter mainly introduces the topics of this research background and significance , using literature method, analogy method, case of induction and analysis and other methods, and puts forward the corresponding innovation points; The second chapter, on the base of reviewing the process of the development of internal control theory at home and abroad , combined with our city commercial banks’ internal control goal, content, characteristics and elements ,the thesis further elaborates the process from gradually perfecting the system of internal control management level to the risk-oriented level ,and the related problems of transition; The third chapter in C City Commercial Bank as an example, introduces the development and implementation of internal control process, and further enumerates wealth-management business practice, presents the problems existing in the construction of internal control of the bank in detail; The fourth chapter in view of the problems of internal control construction , puts forward the suggestions on establishing and perfecting internal control in system, organizational structure, risk assessment, communication, supervision and evaluation; The fifth chapter summarizes the main conclusion of this article and research limitations.
查看全文：	预览  下载(下载需要进行登录)