山西省邮政储蓄分行内部控制优化研究

发布时间：2018-05-03 17:37

本文选题：山西省 + 邮政储蓄分行　；参考：《河北科技大学》2017年硕士论文

【摘要】：有效的内部控制是商业银行安全稳定运行的基础,有助于保证商业银行的经营和财务管理报告的可靠性。山西省邮政储蓄分行为保证工作目标的实现,先后建立了较为完善内部控制管理体系,但在实施过程中仍存在诸多问题,主要表现在:在内控环境方面,组织结构设计缺乏科学性,人力资源管理缺乏系统性,员工内控意识也比较薄弱;在控制活动方面存在内部组织结构不合理、职责分工不明确的问题;在信息与沟通方面,分行之间无法进行信息的有效流通,上下级之间存在十分严重的信息传播阻碍问题;在监督评价与纠正方面,内审部门缺乏独立性和权威性,审计方法也较为落后。因此,本文在论述国内外银行内部控制理论和实践的基础上,针对存在的问题,提出了内部控制思路、控制原则、控制目标,研究并从内控环境、内控活动、信息与沟通、监督评价与纠正这几个方面提出了内部控制对策,主要包括完善公司治理机制,优化业务流程,构建科学的风险管理组织架构,完善监督管理能力等等,最后提出了山西省邮政储蓄分行内部控制对策实施建议与实施效果分析。
[Abstract]:Effective internal control is the basis for the safe and stable operation of commercial banks, and helps to ensure the reliability of the management and financial management reports of commercial banks. In order to ensure the realization of the work goal, Shanxi Post savings Branch has established a relatively perfect internal control management system, but there are still many problems in the process of implementation, mainly as follows: in the aspect of internal control environment, The organizational structure design is not scientific, the human resource management is lack of systematization, the staff's internal control consciousness is also relatively weak, the internal organization structure is unreasonable in the control activity, the division of duties is not clear, and in the aspect of information and communication, It is impossible to carry on the effective flow of information between branches, and there are very serious problems of information dissemination between superior and subordinate. In the aspect of supervision, evaluation and correction, the internal audit department lacks independence and authority, and the audit method is relatively backward. Therefore, on the basis of discussing the internal control theory and practice at home and abroad, aiming at the existing problems, this paper puts forward the idea of internal control, the control principle, the control goal, studies and studies from the internal control environment, the internal control activity, the information and the communication. The internal control countermeasures are put forward in the aspects of supervision, evaluation and correction, including perfecting the corporate governance mechanism, optimizing the business process, constructing a scientific risk management organizational structure, perfecting the supervision and management ability, and so on. Finally, the author puts forward the suggestion and effect analysis of the internal control of Shanxi Post savings Branch.
【学位授予单位】：河北科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F618.3;F832.33;F830.42

【参考文献】