会计学院知识库

      随着金融监管机构对银行业的监管水平和力度的加强以及商业银行不断发展，社会各领域逐渐认识到内部控制的重要性，如何客观、有效地评价和优化内部控制，成为了商业银行治理层和管理层关注的重点。近年来，商业银行竞争日趋激烈，商业银行为了扩大业务规模而往往忽视内部控制的建设，严重阻碍了发展并由此受到金融监管机构的处罚。因此，从商业银行自身角度对内部控制进行评价和优化十分有必要。通过层次分析法建立内部控制评价体系对F商业银行内部控制进行评价，可以找出该行内部控制现存的问题，进而对其进行优化，提升该行内部控制水平，促进该行的可持续发展。

      本文运用文献研究法、问卷调查法以F商业银行为研究对象，全面分析F商业银行公司层和业务层内部控制现状、内部控制评价现状以及金融监管趋严背景下F商业银行内部控制面临的机遇和挑战。再次，结合F商业银行实际情况建立系统的内部控制评价体系，包括内部控制过程评价体系和结果评价体系，评价得出F商业银行内部控制整体较好。最后，依据前文的评价分析有针对性地提出在金融监管趋严背景下F商业银行内部控制的优化和改进建议，促进F商业银行提升管理水平，可为其他同类型的商业银行提供参考。

      As the financial regulators continue to strengthen the banking supervision and the sustainable development of commercial Banks, the society in various fields completely recognizes the significance of the internal control management, thus arising the focus of the management personnel of commercial banks on how to assess and optimize the internal control of commercial Banks in an objective and effective way. In recent years, the competition among commercial banks has become increasingly fierce. Commercial banks often ignore the construction of internal control in order to expand their business scale, which is punished by financial regulators and seriously hinders their development. Therefore, it is necessary to evaluate and optimize internal control from the perspective of commercial banks. Establishing an internal control evaluation system through analytic hierarchy process to evaluate the internal control of F commercial bank can find out the existing problems of the bank's internal control, optimize it, improve the level of the bank's internal control and promote the bank's sustainable development.

      This paper takes F commercial Bank as the research object by means of literature research and questionnaire survey, and comprehensively analyzes the current situation and evaluation of internal control at the corporate level and business level of F commercial bank, as well as the opportunities and challenges faced by the internal control of F commercial bank under the background of stricter financial supervision. Thirdly, combined with the actual situation of F commercial bank, establish a systematic internal control evaluation system, including internal control process evaluation system and result evaluation system, and the evaluation shows that the internal control of F commercial bank is generally good. Finally, according to the above evaluation results, this paper puts forward some suggestions on the optimization and improvement of internal control of F commercial bank under the background of stricter financial supervision, which aims at improving the management system of F commercial bank and offering reference value to those banks that are of the same types.