商業(yè)銀行內(nèi)部控制機制優(yōu)化研究——以郵儲銀行為例.pdf

1、分類號：C93密級：公開UDC：658學校代碼：11065碩士專業(yè)學位論文商業(yè)銀行內(nèi)部控制機制優(yōu)化研究商業(yè)銀行內(nèi)部控制機制優(yōu)化研究以郵儲銀行為例以郵儲銀行為例衣帥衣帥指導教師康進軍學位類別工商管理專業(yè)領域企業(yè)管理答辯日期2017年11月25日IIAbstractTheprosperityoftheeconomyhasincreasedtheoperationalriskoffinancialinstitutions.Thecommerc

2、ialbanksknownasthenationaleconomicbloodplayadecisiveroleinChinasfinancialsystem.Riskcontrolhasalwaysbeenoneofthekeytasksofthestate.ButinrecentyearsChinascommercialbanksarefrequentcaseshasahugeamountofmoneyinvolvedthecrim

3、eacteristicsofhightechmeansfromtheperspectiveofenterprisemanagementriskcontrolofcommercialbanksisgoodbadafterallistheresultoftheinternalgovernancetheinternalcontrolsystemisaveryimptantpartoftheinternalcontrolsystemofbusi

4、nessthebankagoodinternalcontrolsystemcaneffectivelypreventtheoperationriskofcommercialbankfilltheloopholesinmanagement.InrecenttwentyyearsasaspecialenterprisetheinternalcontrolofcommercialbanksinChinaisoutofnothing.Thewh

5、oleinternalcontrolsystemhasmaderemarkableachievementshasplayedanimptantroleintheoperationofcommercialbanks.Howeverintheprocessofgradualimprovementofinternalcontrolmechanismtherearestillmanydrawbacksshtcomingsincludingthe

6、internalcontrolmodeistoooldtheinternalcontrolsystemisnotperfecttheinternalcontrolconsciousnessofemployeesincommercialbanksisweaktheinternalcontrolevaluationmethodisbackward.Indertosolvetheaboveproblemscombinedwiththe“int

7、ernalcontrolintegratedframewk“(COSOrept)onthebasisoftheexperienceofthewesternadvancedtheyusingliteratureresearchmethodotherresearchmethodstoexpletheinternalcontrolmechanismofcommercialbanksinChinaanalyzingtheshtcomingfin

8、doutthereasonseekmeasureswithCOSOrept.Takingpostalsavingsbankasanexampleitanalyzesitsexistinginternalcontrolsystemespeciallyfocusesonanalyzingtheinternalcontrolmeasuresofthebankscreditbusinessfindsouttheproblemsexistingi