B商业银行内部控制问题研究.doc

PAGE 33 B商业银行内部控制问题研究 摘 要 随着我国金融市场的发展和国际化趋势，银行业规模在逐年増大，商业银行内部控制体系也随之不断改进和加强，但近些年商业银行案件频发，我国银行业面临的风险问题也变得日益复杂。对于我国商业银行来说，只有良好的内部控制才能做到真正的合规经营、有效的降低经营风险、维护金融市场秩序，才能从根本上保障商业银行稳定发展。 本文运用国内外对商业银行内部控制研究成果的相关理论，以B商业银行为例，对其内部控制进行研究，在针对问题提出可行性措施的同时给其他商业银行带来参考作用，进而提高商业银行风险管理能力和综合竞争力，促进更多商业银行更好的发展。 关键词：商业银行；内部控制；经营风险；商业银行内部控制指引 Study on the internal control of commercial Banks Abstract Due to the development and trend of Chinas financial market gradually becoming internationalized, the size of the banking industry is increasing year by year. And the internal control system of commercial banks has also been continually improved and upgraded. It gets more and more complicated. While, the risk faced by Chinas banking industry is also increasing in last few years. Most domestic commercial banks need to establish superior internal control. After that, in the process of application, we should realize the criterion of law, stabilize operation, reduce operation risk and better maintain the market order of financial industry. With the purpose of maintaining the safe and steady development of commercial banks. This document examines the internal control of B Commercial Bank, Using related theories on internal control research, both at home and abroad, this document sets out some feasible measures to address problems that give some references to other commercial banks, and to improve their risk management capacity and overall competitiveness. Keywords: Commercial Banks; The internal control; Operational risk; Guidelines for internal control of commercial banks 目 录 TOC \o 1-3 \h \z \u 一、引言 1 （一）研究背景及意义 1 1.研究背景 1 2.研究意义 4 （二）研究内容及方法 5 1.研究内容 5 2.研究方法 5 （三）国内外研究现状 6 1.国内研究现状 6 2.国外研究现状 7 3.文献述评 7 二、我国商业银行的内部控制理论及现状 8 （一）我国商业银行内部控制基本框架 8 1.商业银行内部控制涵义和目标 8 2.商业银行内部控制基本原则 10 3.商业银行内部控制基本要素 10 （二）我国商业银行内部控制演变与特征 12 1.我国商业银行内部控制演变 12 2.我国商业银行内部控制特征 12 三、B商业银行内部控制案例分析 14 （一）B商业银行基本概况 14 （二）B商业银行主要财务指标分析 15 1.银行资产分析 15 2