会计学院知识库

商业银行是我国金融体系的重要一环，高质量发展的商业银行不仅是国家经济的坚强后盾，也是国家核心竞争力的重要体现。随着互联网技术、大数据和云计算等信息技术的突破，商业银行正逐步踏入Bank4.0时代，传统经营模式已经难以符合新时代商业银行的发展潮流。为实现高质量发展，商业银行纷纷将数字化转型列为关键发展战略，随着这一转型的逐步深入，商业银行不可避免地会面临一系列新的风险和挑战。内部控制作为商业银行稳健运营不可或缺的基石，它在风险管理与优化经营行为方面扮演着举足轻重的角色，内部控制不仅有助于商业银行提升风险防控能力，更在规范经营行为和确保业务合规性方面发挥着至关重要的作用。L银行作为甘肃本土银行，于2021年成功上市，并在2022年成为甘肃省存贷款规模最大的商业银行，其内部控制尤为重要。因此，本文以L银行为例，结合数字化转型背景，为其建立一套适用性强的内部控制评价体系。 
首先，本文基于控制理论、金融风险理论和权变理论，深入剖析了L银行内部控制及评价现状。根据我国的相关政策法规以及商业银行数字化转型的迫切需求，从过程与结果两个维度选取了适用于L银行的内部控制评价指标。其次，利用层次分析法（AHP）赋予指标权重，并对L银行内部控制评价问卷调查结果进行信度和效度检验，通过检验后，利用模糊综合评价法量化评价结果。结果显示L银行的内部控制总体有效，但在人力资源、数据管理和风险评估等方面存在不足，还需进一步优化。最后，针对存在的不足，提出了强化数字人才、精进数据管理和完善风险评估等建议，旨在进一步强化其内部控制机制，并为其他商业银行提供有价值的参考。

Commercial banks are an important part of China's financial system, and high-quality development of commercial banks is not only the strong backing of the national economy, but also an important manifestation of the country's core competitiveness. With the breakthroughs in information technology such as Internet technology, big data, cloud computing and other information technologies, commercial banks are gradually stepping into the Bank4.0 era, and the traditional business model has been difficult to meet the development trend of commercial banks in the new era. In order to realize high-quality development, commercial banks have listed digital transformation as a key development strategy, and with the gradual deepening of this transformation, commercial banks will inevitably face a series of new risks and challenges. As an indispensable cornerstone for the sound operation of commercial banks, internal control plays a pivotal role in risk management and optimization of business practices, which not only helps commercial banks to improve their risk prevention and control capabilities, but also plays a crucial role in regulating business practices and ensuring business compliance. the largest commercial bank in Gansu Province. Therefore, this paper takes Bank L as an example and establishes a set of applicable internal control evaluation system for Bank L in the context of digital transformation.
Firstly, this paper analyzes the current situation of Bank L's internal control and evaluation in depth based on control theory, financial risk theory, and power change theory. According to the relevant policies and regulations in China and the urgent needs of digital transformation of commercial banks, the internal control evaluation indicators applicable to Bank L are selected from the dimensions of process and result. Second, the hierarchical analysis method (AHP) is used to assign weights to the indicators, and the internal control evaluation questionnaire of Bank L is tested for reliability and validity, and the evaluation results are quantified using the fuzzy comprehensive evaluation method after passing the test. The results show that the internal control of Bank L is generally effective, but there are deficiencies in human resources, data management and risk assessment, which need to be further optimized. Finally, in response to the deficiencies, recommendations are made to strengthen digital talents, refine data management, and improve risk assessment, aiming to further strengthen its internal control mechanism and provide valuable references for other commercial banks.