价值创造导向的上市商业银行内部控制框架研究

发布时间：2018-04-14 04:20

本文选题：价值创造导向 + 企业价值　；参考：《东北农业大学》2013年硕士论文

【摘要】：随着我国对外开放政策的逐渐深入，我国上市商业银行所面临的挑战越来越艰巨。除了国内各类银行的发展与壮大，国外的各大银行也陆续登陆中国资本市场，这样的竞争压力对于我国上市商业银行来说无疑是前所未有的。目前，从上市商业银行的表现来看，整体竞争能力并不强，，导致这一问题的原因之一就在于内部控制的执行质量不高。商业银行内部控制是整个银行制度建设的基石，是防范金融风险、确保商业银行乃至整个金融体系稳健发展的关键因素。若基石不稳，再高的大厦也会轰然倒下。我国上市商业银行在《内部控制基本规范》及其配套指引和《商业银行内部控制指引》等文件的引导下，进行着内部控制的自我完善工作，并将其目标设定为保护银行财产安全、防范风险等。内部控制应该具备这些功能，但并不应该局限于这些功能，他最终的目标应该是帮助商业银行不断进行创值、增值，实现企业价值最大化。因此，本文提出要构建价值创造导向的上市商业银行内部控制框架，使商业银行的内部控制框架目标转移到价值创造上来，并且在激烈的竞争环境下取得长久发展。本文首先对国内外有关内部控制的研究成果进行了归纳与总结、回顾了商业银行在内部控制建设方面取得的成就，并且对本文涉及的概念进行了界定。其次，一方面通过数据调查了解当前我国上市商业银行内部控制的执行现状，找出其中存在的问题并分析了问题产生的原因所在；另一方面，通过实证研究的手段证实了上市商业银行的内部控制框架具有提升企业价值的能力。通过这两方面的研究说明了构建价值创造导向的上市商业银行内部控制框架的必要性与可行性。之后，在总结原有内部控制框架的基础上构建了价值创造导向的上市商业银行内部控制框架。此框架由七要素构成，分别为：控制环境、预算管理、风险管理、控制活动、信息沟通、监督检查、绩效评价。本文在第五章介绍七要素的具体内涵及实施手段时，引入了价值链理论、作业成本管理、平衡计分卡等先进的价值管理理论，对银行价值链上的各项作业进行流程优化，在保证企业财产安全、财务信息真实可靠及防范风险的同时，更大程度上的提升上市商业银行的整体价值创造能力。实现银行价值最大化已成为多数上市商业银行的共识，若能将价值创造作为企业经营的指导思想，不仅可以解决当前上市商业银行内部控制框架存在的问题，也会在很大程度上增强我国上市商业银行的国际竞争力。最后，本文提出了保证框架顺利实施的建议。框架的自身完善是必要的，但是，缺乏适应的环境也会事倍功半，所以，必须具备有效的政策、制度、人员、外部监督等措施与之配合，才能最大程度的对框架进行实施与应用。
[Abstract]:With the deepening of the policy of opening to the outside world, China's listed commercial banks are facing more and more arduous challenges.In addition to the development and growth of all kinds of domestic banks, foreign banks have also landed in China's capital market one after another. This kind of competitive pressure is undoubtedly unprecedented for the listed commercial banks in China.At present, from the performance of listed commercial banks, the overall competitive ability is not strong, one of the reasons for this problem is that the implementation quality of internal control is not high.The internal control of commercial banks is the cornerstone of the whole banking system construction and the key factor to prevent financial risks and ensure the steady development of commercial banks and even the whole financial system.If the foundation stone is unstable, the tall building will fall down.Under the guidance of the basic norms of Internal Control and its supporting guidelines and the guidelines of Internal Control of Commercial Banks, the listed commercial banks in China are carrying out self-improvement work of internal control.And set its goal to protect bank property safety, guard against risk and so on.Internal control should have these functions, but should not be limited to these functions. Its ultimate goal should be to help commercial banks create value, add value and maximize enterprise value.Therefore, this paper proposes to construct a value-creating oriented internal control framework of listed commercial banks, so that the goal of the internal control framework of commercial banks can be transferred to value creation, and make long-term development in the fierce competition environment.This paper first summarizes the domestic and foreign research results on internal control, reviews the achievements of commercial banks in the construction of internal control, and defines the concepts involved in this paper.Secondly, on the one hand, through the data investigation to understand the current situation of the implementation of the internal control of listed commercial banks in China, to find out the existing problems and analyze the causes of the problems; on the other hand,Through the means of empirical research, it is proved that the internal control framework of listed commercial banks has the ability to enhance the value of enterprises.The necessity and feasibility of constructing a value-creating oriented internal control framework for listed commercial banks are illustrated.Then, on the basis of summarizing the original internal control framework, the paper constructs the value creation oriented internal control framework of listed commercial banks.The framework consists of seven elements: control environment, budget management, risk management, control activities, information communication, supervision and inspection, and performance evaluation.In the fifth chapter, the author introduces the value chain theory, activity-based cost management, balanced scorecard and other advanced value management theories to optimize the flow of the activities in the banking value chain.At the same time, it can improve the overall value creation ability of listed commercial banks to a greater extent while ensuring the security of enterprise property, the reliability of financial information and the prevention of risks.To realize the maximization of bank value has become the consensus of most listed commercial banks. If the value creation can be regarded as the guiding ideology of enterprise management, it can not only solve the problems existing in the internal control framework of the listed commercial banks, but also solve the problems in the internal control framework of the listed commercial banks.It will also enhance the international competitiveness of China's listed commercial banks to a large extent.Finally, the paper puts forward some suggestions to ensure the smooth implementation of the framework.The self-improvement of the framework is necessary, but the lack of an adaptive environment will also achieve half the result. Therefore, effective policies, systems, personnel, external supervision and other measures must be in place to complement it.In order to maximize the implementation and application of the framework.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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