本文選題：風險管理　切入點：內(nèi)部控制　出處：《吉林大學》2017年碩士論文　論文類型：學位論文

【摘要】：商業(yè)銀行是我國金融業(yè)的核心,同時也是我國金融業(yè)中的高風險行業(yè)。隨著美國次貸危機的發(fā)生,金融危機逐漸席卷全世界,對于銀行業(yè)而言,穩(wěn)健發(fā)展是未來的主要發(fā)展方向,在追求利潤增長的同時,防控金融風險成為銀行業(yè)管理層的新課題。近幾年,中國農(nóng)業(yè)銀行逐步開展股份制改革,由國有獨資控股經(jīng)營向多元化股份制管理轉(zhuǎn)變,自主經(jīng)營,自負盈虧并陸續(xù)掛牌上市,運營的商業(yè)化程度越來越高,因而對銀行內(nèi)部控制制度建設程度的要求也逐步提高。商業(yè)銀行內(nèi)部控制制度是完成銀行董事會全年經(jīng)營工作計劃的重要保證,中國農(nóng)業(yè)銀行股分制改革并掛牌上市后要對全體股東負責,在實現(xiàn)全年撥備后利潤穩(wěn)健增長的同時,要嚴格防范發(fā)生各類經(jīng)濟犯罪和金融風險事件,因此完善銀行內(nèi)部控制是一項非常艱巨且需要長期持續(xù)的重要工作。長期以來,中國農(nóng)業(yè)銀行的內(nèi)控風險管理一直都是經(jīng)營管理當中的一個薄弱環(huán)節(jié),從最初的資產(chǎn)保全到現(xiàn)在的信貸限額和名單制管理,從信貸管理體制改革到現(xiàn)在的全面風險管理,從無到有,經(jīng)歷了一個逐步發(fā)展的過程。農(nóng)總行提出的管理理念是“細節(jié)決定成敗,合規(guī)創(chuàng)造價值,責任成就事業(yè)”,未來,中國農(nóng)業(yè)銀行立志建設成為一流現(xiàn)代商業(yè)銀行,全面提升全行內(nèi)控管理水平的工作更是刻不容緩。加強內(nèi)控合規(guī)管理,確保經(jīng)營活動的合規(guī)性,是商業(yè)銀行穩(wěn)健發(fā)展的基礎,也是全行員工應共同承擔的責任。作為中國農(nóng)業(yè)銀行眾多分支機構(gòu)中的一個,長春新春支行是一家經(jīng)營業(yè)績良好的一級支行,負責管理轄內(nèi)7個二級支行。盡管支行緊跟總省行工作安排部署,加強內(nèi)部控制管理建設,做好各類風險防控工作,但是近幾年,全行內(nèi)控合規(guī)整體狀況不容樂觀,合規(guī)經(jīng)營的意識仍需加強,已發(fā)生多起違規(guī)操作和風險事件,給全行造成了極大的聲譽和經(jīng)濟損失,充分暴露出其內(nèi)部控制管理工作中仍存在許多問題和漏洞,也對全行經(jīng)營活動、凈利潤增長產(chǎn)生了阻礙。在內(nèi)控制度已經(jīng)比較完善的情況下,仍然出現(xiàn)上述問題,分析其產(chǎn)生的原因就顯得尤為重要。本文通過對中國農(nóng)業(yè)銀行長春新春支行內(nèi)部控制管理情況的現(xiàn)狀分析,找出存在的問題和漏洞,分析根本原因,提出解決對策。首先,本文對長春新春支行的內(nèi)部情況和外部環(huán)境進行了深入分析,挖掘出支行當前在內(nèi)部控制管理方面存在的問題。其次,針對發(fā)現(xiàn)的問題尋找成因,主要原因在于員工合規(guī)意識不強,未形成良好的內(nèi)部控制環(huán)境;風險識別和管控能力不高,對風險的警惕性不強;信息傳遞鏈過長,員工不能及時了解文件制度規(guī)定;監(jiān)督、評價機制不完善等。最后,針對存在的問題提出改進對策,力求對提升支行綜合評價等級,推動支行穩(wěn)健發(fā)展起到一定的參考作用。
[Abstract]:Commercial banks are the core of our financial industry, but also the high-risk industries in our financial industry. With the emergence of the subprime mortgage crisis in the United States, the financial crisis gradually swept the world, for the banking industry, Steady development is the main direction of development in the future. While pursuing profit growth, prevention and control of financial risks has become a new topic for the banking management. In recent years, the Agricultural Bank of China has gradually launched a joint-stock system reform. From a wholly state-owned holding operation to a diversified joint-stock system management, with independent management, self-financing for profits and losses and listing on the market one after another, the degree of commercialization of the operation is getting higher and higher. As a result, the requirements for the degree of construction of the internal control system of banks have been gradually raised. The internal control system of commercial banks is an important guarantee for the completion of the annual operation plan of the bank's board of directors. The Agricultural Bank of China should be responsible to all shareholders after the reform of the shareholding system and be listed on the stock market, and at the same time, it should strictly guard against all kinds of economic crimes and financial risks while realizing the steady growth of profits after making provisions for the whole year. Therefore, perfecting the internal control of the bank is a very difficult and important work that needs to be sustained for a long time. For a long time, the internal control risk management of the Agricultural Bank of China has been a weak link in the management of the bank. From the initial asset preservation to the current management of the credit limit and list system, from the reform of the credit management system to the present comprehensive risk management, from scratch to existence, The management concept put forward by the Agricultural General Bank of China is "the details decide the success or failure, the compliance creates the value, the responsibility achieves the cause". In the future, the Agricultural Bank of China is determined to become a first-class commercial bank. It is even more urgent to comprehensively improve the level of internal control and management of the whole bank. Strengthening internal control compliance management and ensuring compliance with business activities are the basis for the steady development of commercial banks. As one of the many branches of the Agricultural Bank of China, Changchun Lunar New year Branch is a first-class branch with good operating performance. Responsible for the management of seven secondary branches within the jurisdiction. Although the branch closely follows the work arrangements of the provincial bank, strengthens the internal control management construction, and does all kinds of risk prevention and control work well, in recent years, the overall situation of the bank's internal control compliance is not optimistic. The awareness of compliance management still needs to be strengthened, and many illegal operations and risk incidents have occurred, which have caused great reputation and economic losses to the whole bank, and fully exposed that there are still many problems and loopholes in its internal control and management work. It also hinders the growth of net profits throughout the Bank. While the internal control system is relatively perfect, the above problems still arise. It is very important to analyze the cause of its emergence. This paper analyzes the current situation of the internal control management of Changchun Spring Branch of Agricultural Bank of China, finds out the existing problems and loopholes, analyzes the root causes, and puts forward some countermeasures. In this paper, the internal situation and external environment of Changchun Spring Branch are deeply analyzed, and the problems existing in the internal control management of the branch are excavated. The main reasons are that the compliance consciousness of the staff is not strong and a good internal control environment is not formed; the ability of risk identification and control is not high and the vigilance against risks is not strong; the information transmission chain is too long and the staff can not understand the provisions of the document system in time; Finally, in view of the existing problems, the paper puts forward some countermeasures to improve the comprehensive evaluation level of the branch and promote the steady development of the branch to play a certain reference role.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.33;F830.42

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