河北银行内部控制分析及改进

发布时间：2018-04-13 16:11

本文选题：河北银行 + 内部控制　；参考：《河北经贸大学》2016年硕士论文

【摘要】：城市商业银行在金融体系中占据着重要地位,而银行业是风险较为集中的金融行业,制定全面有效的内部控制制度是银行进行风险预防和控制的重要手段。本文按照城市商业银行COSO报告中内部控制的五因素,即控制环境、风险评估、控制活动、信息与沟通、监督,整理和分析河北银行内部控制制度,以及结合案例本身对存在的具体漏洞和问题进行探讨,提出了针对河北银行的内部控制建议。本文的研究结论在于针对河北银行内部控制所存在的不足,提出相对应的建议,尤其是进行侧重风险防范和管理的内部控制。城市商业银行首先要致力于吸引、发展和留任优秀人才,再次要大力推广内控优先和风险防范的企业文化,还要通过建立制度形成奖罚分明的内部控制环境。其次,要进行风险评估,在进行良好风险评估的基础上,将风险评估的理念从制度落到实际。优化风险管理机构并加强对操作风险的监管,借鉴科学的评估方法来提高本行的风险评估水平,引进专业人才应对新业务产生的风险。不断健全操作风险的定期和不定期的报告机制,完善针对不同风险的预警机制。再次,应建立以风险为导向的内部控制制度。积极制定有效的政策和程序来应对主要风险是商业银行内部控制的重要内容,通过积极调整授信贷款政策,实施平稳审慎的风险偏好,加强风险监控、预防和排查力度,加强客户统一授信管理等来完善内部控制活动。另外,在内部信息沟通方面,需要优化银行内部信息系统的管理方法,充分提高银行内部沟通和交流的效率。最后,完善内部控制的监督体系,重点发挥内部审计的作用,只有进行全面监督,保证内部审计的客观独立才能使内部控制具有有效性。笔者期望通过河北银行内部控制具体案例研究,能够对其内部控制制度的建立以及风险管理有所帮助,并且能对其他情况相似的商业银行改善内部控制具有一定的普遍参考价值。
[Abstract]:The city commercial bank occupies an important position in the financial system, and the banking industry is a financial industry with concentrated risks. It is an important means for banks to prevent and control risks by establishing a comprehensive and effective internal control system.According to the five factors of internal control in city commercial bank COSO report, namely, control environment, risk assessment, control activity, information and communication, supervision, collation and analysis of Hebei bank internal control system,Combined with the case itself, this paper discusses the specific loopholes and problems, and puts forward some suggestions for internal control of Hebei Bank.The conclusion of this paper is to put forward the corresponding suggestions, especially the internal control focusing on risk prevention and management, in view of the shortcomings of Hebei Bank's internal control.City commercial banks should first devote themselves to attract, develop and retain outstanding talents, promote the corporate culture of internal control priority and risk prevention, and form an internal control environment with clear rewards and penalties through the establishment of systems.Secondly, risk assessment should be carried out. On the basis of good risk assessment, the concept of risk assessment should be transferred from system to practice.Optimizing the risk management organization and strengthening the supervision of the operational risk, using the scientific evaluation method to improve the risk assessment level of the bank, introducing professionals to deal with the risks arising from the new business.We will constantly improve the periodic and irregular reporting mechanism for operational risks and improve the early warning mechanism for different risks.Thirdly, risk-oriented internal control system should be established.To actively formulate effective policies and procedures to deal with major risks is an important part of the internal control of commercial banks. Through actively adjusting credit lending policies, implementing stable and prudent risk preferences, strengthening risk monitoring, prevention and investigation,Strengthen customer unified credit management to improve internal control activities.In addition, in the aspect of internal information communication, it is necessary to optimize the management method of bank internal information system and improve the efficiency of bank internal communication and communication.Finally, improve the supervision system of internal control, focus on the role of internal audit, only through overall supervision, to ensure the objective and independent internal audit can make the internal control effective.The author hopes that the specific case study of Hebei Bank's internal control system will be helpful to the establishment of its internal control system and risk management.And can improve the internal control of other similar commercial banks have a certain general reference value.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F832.33;F830.42

【参考文献】