A城市商业银行内部控制评价研究

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作者	李红红
姓名汉语拼音	Li Honghong
学号	2020000008190
培养单位	兰州财经大学
电话	15065690615
电子邮件	1831191376@qq.com
入学年份	2020-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	审计
学科代码	0257
第一导师姓名	史正保
第一导师姓名汉语拼音	Shi ZhengBao
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	张树海
第二导师姓名汉语拼音	Zhang ShuHai
第二导师单位	兰州大学第一医院
第二导师职称	正高级会计师
题名	A城市商业银行内部控制评价研究
英文题名	Research on Evaluation of Internal Control of A City Commercial Bank
关键词	内部控制评价城市商业银行 COSO2013 层次分析法
外文关键词	Internal control evaluation ; City commercial bank ; COSO2013 ; Analytic hierarchy process
摘要	摘要商业银行作为金融行业的主体对促进国民经济的平稳发展起着至关重要的作用。近年来，随着扩大金融开放等政策的落地，银行业进入快速发展时期。然而，由于外部环境的变化使得宏观经济形势复杂多变，加之监管机构增强了对银行业的监管趋势，商业银行的各种风险问题逐渐被大众所熟知，引发了市场对商业银行风险管控的强烈关注。内部控制制度作为商业银行各项业务正常运营的基础，在商业银行风险管理和完善经营行为方面发挥着重要作用。因此，建立完善的内部控制评价体系，有助于商业银行及时发现内部控制缺陷，采取有效措施防范风险。本文首先对国内外关于商业银行内部控制评价的相关研究进行了系统梳理，了解了目前商业银行内部控制的研究现状。在此基础上，对城市商业银行、内部控制以及内部控制评价等相关概念进行界定，并进一步阐述了 COSO 内部控制理论、系统论以及金融风险理论，为本文开展相关研究提供了理论基础；其次，本文以 A 城市商业银行作为研究案例，系统分析了A 城市商业银行的内部控制现状，并根据我国相关政策规定，从过程评价和结果评价两个角度构建适用于 A 城市商业银行的内部控制评价指标，并应用于 A 城市商业银行对其内部控制进行评价；最后，根据评价结果进行系统性分析，发现 A 城市商业银行在内部控制方面的薄弱环节，并提出改善其内部控制的建议。研究结果表明，A 城市商业银行的内部控制设计和运行状况总体基本有效，但在人力资源建设、风险评估目标设立、信贷业务控制、反应与整改机制等方面还存在缺陷，针对 A 城市商业银行内部控制存在的不足，本文从加强绩效管理、提高风险管理的前瞻性、强化信贷业务的动态监测、完善信息沟通渠道以及重视监督检查结果的运用等五个方面提出完善建议，在一定程度上能够帮助 A 城市商业银行加强内部控制建设，同时也希望能为其他中小城市商业银行的内部控制评价提供参考。关键词：内部控制评价城市商业银行 COSO2013 层次分析法
英文摘要	Abstract As the main body of the financial industry, commercial banks play a crucial role in promoting the stable development of the national economy. In recent years, with the implementation of policies such as expanding financial openness, the banking industry has entered a period of rapid development. However, due to changes in the external environment, the macroeconomic situation is complex and volatile, and regulatory agencies have strengthened the regulatory trend towards the banking industry. Various risk issues of commercial banks are gradually becoming familiar to the public, triggering strong market attention to commercial bank risk management and control. As the basis for the normal operation of various businesses of commercial banks, the internal control system plays an important role in risk management and improving business behavior of commercial banks. Therefore, establishing a sound internal control evaluation system helps commercial banks discover internal control defects in a timely manner and take effective measures to prevent risks. Firstly, this article systematically reviews the relevant research on internal control evaluation of commercial banks at home and abroad, and understands the current research status of internal control of commercial banks. On this basis, it defines relevant concepts such as urban commercial banks, internal control, and internal control evaluation, and further elaborates COSO internal control theory, system theory, and financial risk theory, providing a theoretical basis for this article to carry out relevant research; Secondly, this article takes City A Commercial Bank as a research case to systematically analyze the current internal control situation of City A Commercial Bank, and according to relevant policies and regulations in China, constructs internal control evaluation indicators suitable for City A Commercial Bank from the perspectives of process evaluation and result evaluation, and applies them to City A Commercial Bank to evaluate its internal control; Finally, based on the evaluation results, a systematic analysis was conducted to identify weaknesses in the internal control of City A commercial banks, and suggestions were made to improve their internal control. The research results show that the internal control design and operation status of City A commercial bank are generally effective, but there are still shortcomings in human resources construction, risk assessment target setting, credit business control, response and rectification mechanisms. In view of the shortcomings of City A commercial bank's internal control, this article focuses on strengthening performance management, improving the forward-looking nature of risk management, strengthening dynamic monitoring of credit business Improving information communication channels and paying attention to the use of supervision and inspection results can help City A commercial banks strengthen their internal control construction to a certain extent, and it is also hoped to provide reference for the internal control evaluation of other small and medium-sized city commercial banks. Keywords:Internal control evaluation; City commercial bank; COSO2013; Analytic hierarchy process
学位类型	硕士
答辩日期	2023-05-20
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	70
参考文献总数	65
馆藏号	0005302
保密级别	公开
中图分类号	F239/201
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/34093
专题	会计学院
推荐引用方式 GB/T 7714	李红红. A城市商业银行内部控制评价研究[D]. 甘肃省兰州市. 兰州财经大学,2023.

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