【作者】 刘俊；

【导师】 曹廷贵；

【作者基本信息】 西南财经大学 ， 金融学， 2009， 博士

【摘要】 内部控制是一个广受国内外各界关注的课题。总体来看,内部控制思想经历了6个发展阶段,即内部牵制、内部牵制制度、内部控制制度、内部控制结构、内部控制整体框架和企业风险管理框架。20世纪以来,世界各国行政管理机构、审计部门、企业及研究人员对内部控制进行了理论和实践探讨。其中,美国COSO报告最具有代表性。随着社会经济的不断发展,国外中央银行和货币当局内部控制逐渐向管理和治理方向拓展,内部控制理论的发展正在经历一次新的飞跃。中央银行处于整个金融体系的前沿和核心,既有银行业的风险属性,又兼有政府公共部门的管理责任。随着我国金融体制改革的不断深入,中央银行在实施金融宏观调控、维护金融体系稳定、提高金融服务水平、促进经济稳健发展方面的地位和作用更加突出。整个金融体系是否完善和安全,不仅要看金融机构的内部控制和资产质量,也要看中央银行能否在控制风险的前提下实现中央银行目标,保持对金融机构提供最后贷款的能力。从我国的现实情况看,中国人民银行的内部控制研究和实践均滞后于现实需求。与商业银行的内控风险相比,中央银行风险案件具有更大的社会影响。中央银行一旦发生风险案件,将给自身声誉和金融稳定带来巨大影响。目前,我国中央银行内部控制环境缺陷体现在管理体制制约、控制标准失范、人力资源瓶颈、绩效考核困境等方面;缺少科学的风险评估机制,决策风险未纳入控制体系,缺乏统一的内部控制机构,风险管理水平滞后于需求;制度建设、风险案件、违规兼岗形成了内部控制活动的主要瓶颈;信息沟通与监督方面也存在制约内部控制目标实现的因素。论文以管理学、审计学、会计学、中央银行学、内部控制理论等相关学科的知识体系为基础,借鉴国外中央银行和货币当局内部控制的经验做法和发展趋势,通过对人民银行内部控制环境、风险评估、内部控制活动、信息与沟通、监督以及内部控制评价等相关问题的分析研究,提出优化我国中央银行内部控制体系的科学措施。论文基本结构分为10章。第1章至第4章是本文的理论基础,主要介绍了国内外研究的现状综述,提出了中央银行内部控制整合框架,在中央银行内部控制国际比较的基础上,系统梳理了我国中央银行内部控制的发展研究过程。第5章至第9章根据COSO报告关于内部控制的5个组成要素分别进行论述。第5章研究我国中央银行内部控制环境。在各种环境要素分析基础上,指出内部控制环境缺陷,提出人民银行应从管理体系重构、内部控制文化、人力资源管理优化、绩效考评优化等方面进行内部控制环境再造。第6章研究我国中央银行内部控制风险评估。主要对内部控制涉及的法律风险、声誉风险、资产风险、信息技术风险、效率风险、操作风险进行分析,提出政策决策体系完善、整合内部控制机构、风险识别和风险评估、完善突发事件应急管理等优化重点。第7章研究我国中央银行内部控制活动。主要对内部控制活动现状和问题进行分析,提出应从制度建设、基层内部控制活动规范等方面优化内部控制活动。第8章研究我国中央银行内部控制信息沟通与反馈机制。通过对内部信息沟通与外部信息沟通的分析,指出应从建立内部控制管理系统、适时适度进行内部控制信息披露、增强人民银行决策透明度等方面完善信息沟通与反馈机制。第9章研究我国中央银行内部控制监督与传导。主要分析内部控制监督体系,重点研究内部控制与内部审计的关系、内部审计体制和效率、内部审计现存问题,提出内部审计转型方向及加强内部控制多层级协调与传导的措施。第10章研究我国中央银行内部控制评价。主要分析内部控制评价现状及问题,提出内部控制评价指标体系,对综合评价模型、离差最大化模型、模糊综合评价模型、多因素分析模型进行比较,提出内部控制评价体系优化政策建议。论文的创新点主要有以下几个方面:1.中国人民银行兼具商业性金融机构的风险属性和政府公共部门的管理责任。本文借鉴COSO理论体系,对中央银行内部控制环境、风险评估、控制措施、信息沟通与反馈机制、内部控制监督等5个要素进行了系统研究,提出了优化我国中央银行内部控制的建议。2.通过对国外中央银行和货币当局内部控制的比较分析和实证研究,总结出中央银行内部控制的未来发展趋势。结合我国中央银行内部控制发展变化的研究,较早提出人民银行探索起步、初步构建、逐步发展、快速发展等4个不同的发展演进阶段,为我国中央银行内部控制提供经验借鉴和启示。3.对中央银行内部控制进行了经济分析。中央银行在资源有限的条件下必须考虑内部控制成本效率原则。内部控制的理想均衡状态是内部控制的收益与成本之差最大,控制不足或者控制过度都不利于内部控制作用的发挥。4.对我国中央银行内部控制评价体系框架进行了理论和实证研究。结合人民银行工作特点,按内部控制要素评价标准设计了CSA问卷。根据人民银行内部控制评价要求,提出内部控制评价指标体系以及离差最大化模型、模糊综合评价模型,在实证研究基础上提出优化我国中央银行内部控制评价体系的政策建议。更多还原

【Abstract】 The topic of internal control is of great concern either in China or abroad. All in all, the framework of internal control has experienced six stages’developments: internal check, internal check system, internal control system, internal control structure, integrated framework of internal control and enterprise risk management framework. Since 20th century, the government, auditing department, enterprise and researcher all over the world has done a lot of theoretical and empirical study in internal control. Among them, COSO report of United States represents the latest development. Along with the social and economic development, foreign central bank and monetary management transfers internal control to management and governance, as a result, the internal control theory development is now experiencing a new leap.The central bank is in the position of frontier and core of the whole financial system, with the banking industry risk as well as the management duty of governmental public sector. Along with the deepening of financial reformation in China, central bank is now playing more important role in macroeconomic adjustment by financial methods, stabilization of financial system, improving financial service quality, accelerating stable and healthy economic development. To evaluate the optimization and safety of our financial system, we need not only evaluate the internal control and asset quality of financial institute, but also evaluate the capability of central bank to realize the objective on condition of risk control and keep the capability to give support to financial institutes. Presently, the research and practice of internal control of central bank is well dropped behind of practical demand.In comparison with commercial banks’internal control, the case of central bank has bigger social influence. Once there happens risk case in central bank, it will bring negative influence on reputation and financial stability. Contemporarily, the drawbacks of central bank internal control lies in managerial mechanism constraints, lack of control standard, shortage of qualified human resource, performance evaluation dilemma and so on. Besides, the central bank does not include decision risk into the control system, lacks of integrated internal control department, risk management level is well lagged behind the market demand, lacks of scientific internal control risk evaluation. Furthermore, the central bank also faces the bottlenecks such as the construction of system, the control of risk cases, holding two or more posts concurrently by one person. Finally, there are also some constraining factors among the information and communication of internal control,feedback mechanism, internal control supervision and transmission, which handicap the fulfillment of internal control target.This thesis brings forward the scientific methods to optimize central bank internal control, based on the theories such as management, auditing, accounting, central banking, internal control theory, using the foreign central bank and monetary management’s internal control experience and development trend, through the analysis of central bank internal control environment, risk evaluation, internal control activity, information and communication, supervision and internal control evaluation.This thesis is composed of 10 chapters. Chapter 1 to chapter 4 is the theoretical foundation of the dissertation. This part covers the literature review of domestic and foreign present research, brings forward the integrated framework of central bank internal control, systematically outlines the development process of China’s central bank internal control.Chapter 5 to chapter 9 analyzes the specific factors of central bank based on the COSO report. Chapter 5 explores the central bank internal control environment. After analyzing each environment factors points out the drawbacks of internal control, outlines the internal control environment restructuring methods such as managerial system restructuring, internal control culture cultivation, optimization of human resources management, performance evaluation improvement.Chapter 6 is on the risk assessment of central bank internal control. The dissertation mainly analyzes the legal risk, reputation risk, asset risk, information technology risk, efficiency risk, operation risk which is related to internal control. The dissertation brings forward that the core of central bank risk management optimization is improving policy and decision system, integrating internal control institutes, improving risk identification of evaluation, improving emergency management.Chapter 7 researches the central bank internal control activity. After analyzing the current central bank internal control activity and existing problems, outlines the optimization path through system construction, normalizing the internal control activity at basic level of central bank.Chapter 8 studies the central bank internal control information communication and feedback mechanism. Based on the analysis of internal and external information communication of internal control, the dissertation points out that central bank needs to improve information communication and feedback mechanism through internal control managerial system, properly disclosing the information, improving transparency of central bank decision process and so on.Chapter 9 explores the central bank internal control supervision and transmission. The dissertation mainly analyzes the supervision and transmission system, especially focus on the relationship between central bank internal control and internal auditing, internal auditing system and efficiency, existing problem of internal control. Then based on the research, the dissertation outline that the transformation and development direction of internal control, and emphasize that the central bank should improve internal control coordination and transmission between different levels in central bank.Chapter 10 explores the evaluation of central bank internal control. The dissertation mainly analyzes the current situation and problems in central bank internal control, the bring forward the optimization policy suggestion in central bank internal control evaluation system.The dissertation tries to make some innovation in the following aspects:First, the People’s Bank of China has the risk character of commercial financial institutes as well as the management duty of governmental public sector. The thesis uses the COSO theoretical framework for reference, systematically analyzes the five factors as internal control environment, risk assessment, control activity, information communication and feedback mechanism, internal control supervision, outlines the suggestions on optimization of internal control in central bank.Second, based on the comparative analysis and empirical study on foreign central bank and monetary management’s internal control, outlines the development trend of central bank internal control. Based on the research on central bank internal control development process, outlines the development stages of China’s central bank internal control as: exploring stage, primary construction stage, gradually development stage, quickly development stage, supplies useful experience and important reference for China’s central bank internal control.Third, the dissertation explores central bank internal control by economic analysis method. Central bank must consider the principle of cost and efficiency due to the resource scarcity. The optimal equilibrium state is to maximize the difference between the gains and costs. Neither insufficiency nor overabundance internal control can bring us efficient internal control.Fourth, the dissertation explores the central bank internal control evaluation framework theoretically and empirically. Based on the central bank’s internal control requirements, brings forward internal control evaluation indicator system, variance maximization model, obscure comprehensive evaluation model. Based on the empirical study, the dissertation outlines the suggestion on how to optimize central bank internal control in China.更多还原