会计学院知识库

       随着金融市场体系的不断完善，城商行作为银行业的后起之秀，发展较为迅速，已逐渐成为城市金融体系的重要组成部分。但城商行作为新兴银行，其在内部人员配备、信息系统建设、内部监督等方面不够完善，使得其在快速发展的同时也面临着众多内部控制问题，存在较大风险隐患。因此，构建一套科学合理的内部控制有效性评价指标体系，并对其内控有效性进行评价，有助于城商行及时发现自身内控缺陷，进而提高其经营管理水平。

       本文首先系统梳理了国内外关于内部控制有效性的相关文献，对内部控制有效性及其评价进行了概念界定，并阐述了委托代理理论、权变理论以及COSO内部控制整合框架等相关理论；其次，以X城市商业银行为本文研究案例，描述了该银行内部控制现状，并分析了其内部控制存在的主要问题；再次，立足于银监会原先发布的《商业银行内部控制评价试行办法》，同时参考《商业银行内部控制评价指南》、2016年新修订的《金融企业绩效评价办法》并结合银行内控实际情况，从定性和定量两方面切入，构建出了一套用于评价X城市商业银行内部控制有效性的综合评价指标体系；最后，使用层次分析法和模糊综合评价法，确定评价指标的权重和隶属度，得出最终评价结果。

       研究结果表明，X城市商业银行内部控制总体实施效果良好，但还是存在少量缺陷。通过对评价结果的分析，本文针对X城市商业银行内部控制存在的缺陷，提出相应的改进建议，不断完善X城市商业银行内部控制制度，并为其他同类型商业银行内控有效性评价体系建设提供一定参考。

        With the continuous improvement of the financial market system, urban commercial banks, as a newcomer in the banking industry, have developed relatively rapidly and have gradually become an important part of the urban financial system. However, as a new bank, urban commercial banks are not perfect in terms of internal staffing, information system construction and internal supervision, which makes them face many internal control problems and greater risk potential while developing rapidly. Therefore, constructing a set of scientific and reasonable internal control effectiveness evaluation index system and evaluating its internal control effectiveness can help urban commercial banks identify their own internal control deficiencies in a timely manner, and then improve their operation and management level. 

        This paper firstly systematically reviews the relevant literature on the effectiveness of internal control at home and abroad, defines the concept of internal control effectiveness and its evaluation, and elaborates on relevant theories such as the principal-agent theory, the power-change theory and the COSO internal control integration framework; secondly, taking X City Commercial Bank as the case study of this paper, it describes the current situation of the bank's internal control and analyses the main problems of its internal control Based on the Trial Measures for the Evaluation of Internal Control of Commercial Banks issued by the CBRC, and with reference to the Guidelines for the Evaluation of Internal Control of Commercial Banks and the newly revised Measures for the Evaluation of the Performance of Financial Enterprises in 2016, and taking into account the actual situation of internal control of the bank, a set of comprehensive evaluation index system for evaluating the effectiveness of internal control of X City Commercial Bank was constructed from both qualitative and quantitative aspects. Finally, using the hierarchical analysis method and the fuzzy comprehensive evaluation method, the weights and affiliation degrees of the evaluation indicators were determined, and the final evaluation results were derived.

        The results of the study show that the overall implementation of internal control in X City Commercial Bank is good, but there are still a few deficiencies. Through the analysis of the evaluation results, this paper proposes corresponding improvement suggestions to address the deficiencies of the internal control of X City Commercial Bank, so as to continuously improve the internal control system of X City Commercial Bank and provide some reference for the construction of the internal control effectiveness evaluation system of other commercial banks of the same type.