兴业银行内部控制问题研究

摘要

我国改革开放以后很长一段时间,由于市场经济发展程度较低,对于内部控制的研究不多,更多的是依靠从业人员的素质来实现有限的内部控制。兴业银行亦是如此。多年以来，兴业银行以其一流的发展速度、稳健的经营风格、良好的经济效益、和谐的家园文化赢得了同业乃至社会各界的广泛赞誉。但是，在取得巨大成绩的背后，兴业银行也面临许多内部控制漏洞与不足，如不加以重视，将会形成严重的风险隐患，威胁到银行的经营安全性目标。所以，构建一个切合兴业银行实际的、有效的内部控制体系成为当前业务发展的当务之急。

本文首先阐述了内部控制基本理论和兴业银行的发展现状，分析了银行内控体系建设中存在的一些问题；在此基础上对兴业银行内部控制体系的内涵、要素进行了全面的阐述，并深入剖析兴业银行内控出现问题的原因，最后分析了兴业银行内控体系有效运行的措施，作为对兴业银行内控体系的具体建议。不断加深拓宽对兴业银行内部控制的理论研究，从我国所面临的的实际情况出发，并借鉴国际内部控制的先进理论，不断完善并健全兴业银行的内部控制机制以有效提高兴业银行风险管理水平，这对兴业银行的长远发展是非常迫切，非常重要的。

关键词：内部控制；风险管理；风险监督

Abstract

After the reform and opening in China for a long time, due to the low degree of market economy development, on the study of internal control is not much, more is to rely on the quality of practitioners to realize the limited internal control. Society generale. Over the years, the bank with its first-class development speed, prudent management style, good economic benefit and harmonious home culture won the peers and even the social widespread praise from all walks of life. But, in the back of a huge success, society generale is also facing many internal control loopholes and deficiencies, such as not paying attention, will form the risk of serious hidden trouble, a threat to the security of bank management goal. So, to build a suit of society generale practical, effective internal control system become the priority of the current business development.

This article first expounds the basic theory of internal control and the development status of society generale, analyzes the problems existing in the construction of bank internal control system. On this basis, the connotation of the society generale bank internal control system elements are fully described, and further analyze the reason for the bank internal control problems, at last analyses the effective operation of the measures, the bank internal control system in specific advice to the bank internal control system. Deepening the study of the theory of the broadening of the bank internal control, starting from the actual situation of our country faces, and draw lessons from international advanced theory of internal control, and constantly improve the internal control system of the society generale to effectively improve the level of bank risk management, it is very urgent for the long-term development of society generale, very important.

Key words: Internal control; Risk management ;Risk supervision

目录

1 引言 (1)

1.1 研究背景和意义 (1)

1.2 研究目的和方法 (1)

2 内部控制概述 (3)

2.1 内部控制的含义及要素 (3)

2.1.1 内部控制的含义 (3)

2.1.2 内部控制包含的目标和要素 (3)

2.2 内部控制的发展 (4)

2.2.1 内部牵制阶段 (4)

2.2.2 内部控制阶段 (5)

2.2.3 会计控制和管理控制阶段 (5)

2.2.4 内部控制结构阶段 (5)

2.2.5 内部控制整体框架阶段 (5)

2.2.6 内部控制风险管理阶段 (5)

2.3 建立内部控制的必要性 (6)

2.3.1 科学管理的要求 (6)

2.3.2 法律、法规的要求 (6)

2.3.3 成本—效益原则的要求 (6)

3 兴业银行简况 (8)

3.1 兴业银行特点 (8)

3.2 兴业银行的发展 (8)

4 兴业银行内部控制存在的问题 (10)

4.1 内部控制体系不够健全 (10)

4.1.1 在授权、分权控制中存在的问题 (10)

4.1.2 在不相容职务控制方面存在的问题 (10)

4.1.3 在业务程序标准化控制方面存在的问题 (10)

4.2 内部控制没有有效实施 (11)

4.2.1 在复查核对控制方面的问题 (11)