【作者】 周颖；

【导师】 林茂；

【作者基本信息】 西南财经大学 ， 工商管理， 2014， 硕士

【摘要】 随着商业银行传统业务增速的放缓,理财业务增长已然成为新的业务增长点。从2004年光大银行推出第一款个人理财产品开始,个人理财业务就在国内蓬勃发展起来了。短短10年的时间,我国个人理财市场规增长了139倍,产品数量也从最开始为数不多的几个品种发展到目前的47000款左右,多样化的理财产品也通过各种各样的方式,突破了传统理财业务的监管范围。人们在享受理财业务带来的收益的同时,其风险也逐渐显现出来。从深圳农行“飞单”事件、华夏银行理财产品巨额亏损到烟台银行支行行长卷款潜逃等风险事件的陆续发生,引起了社会广泛关注,民众对银行个人理财业务的信心也有一定程度的打折,相关监管部门、银行自身也对个人理财业务风险管理引起了重视。当理财产品的投资者因利益受损向商业银行问责的时候,而商业银行大多对此持逃避责任的态度,这引起了投资者的不满。投资者们指出商业银行在销售理财产品时的一系列缺陷与漏洞,譬如对客户风险提示的不到位,对自身员工管理的缺失等,才是造成该风险事件的根本原因。同时,他们也意识到自身在购买理财产品时的盲目性与对银行存在过分信任,自己之前没有对理财业务的风险有清醒的认识。因此,在商业银行传统的整体内部控制框架下,个人理财业务风险管理模式已不能完全适用于当前快速发展、品类繁多的个人理财业务,改变和提升已迫在眉睫。在2004年,银监会就发布了《商业银行内部控制评价试行办法》,指导商业银行风险管理工作。随着个人理财业务的发展,银监会又陆续发布了多个监管文件,如《中国银监会关于进一步规范商业银行个人理财业务投资管理有关问题的通知》、《中国银监会关于进一步规范银信理财合作业务的通知》等,进一步规范银行个人理财业务。但在银行内部,仍然沿用以往整体的内部控制框架。对于不断发展变化的个人理财业务风险,并未及时调整内部控制体系,提升风险防范措施,留下了风险隐患。本文基于理论结合实际的研究原则,以G银行XJ支行个人理财业务内部控制真实情况为案例,综合运用了案例分析法、比较分析法等研究方法,揭示了该行个人理财业务面对的主要风险。本文以COSO内部控制整合框架理论为基础,从XJ支行个人理财业务的控制环境、风险评估、控制活动、信息与沟通和监控五个方面,结合实际工作经验,对其内部控制的现状进行分析和评价,揭示该行内部控制工作方面的缺陷,并提出有针对性的解决方案和对策。本文通过G银行XJ支行个人理财业务内部控制现状的研究,揭示出目前商业银行个人理财内部控制和风险防范措施上的不足,对商业银行在规范的基础上健康发展个人理财业务有一定借鉴作用,对完善商业银行个人理财业务内部控制有一定的指导意义。更多还原

【Abstract】 With the slowdown of the traditional business in commercial banks, personal finance has become its new growing business. From the first personal finance product introduced by China Everbright Bank, personal finance business witness its booming in China. Over short10years of development, the scale of the personal finance in China increased139times, and the numbers of the products started with only a few, has now been over47000. Various types of products gradually found their own ways to avoid those old supervisions. While we are enjoying the benefit of the personal finance business, the risk has unveiled its mask.From the "product transfer" incident in Agriculture Bank of China in Shenzhen, financial product huge loss of Huaxia Bank to the president of a sub-branch in Yantai Bank runaway with clients’ money, personal finance business has drawn the attention of the public. People started to lose faith in personal finance, regulations and the bank themselves begun to pay more attention to the risk management in personal finance.People started to ask for the banks to take responsibilities when there’s loss in their investments, but the banks all avoided the question thus led to further discontent from investors. Investors pointed out several shortcomings and defaults during the marketing process such as lack of risk reminder and defects in employee management, proposed that those shortcomings and defaults are the real reasons of those incidents, In the meantime, they also realized that they over-trusted the financial manager and purchased blindly, they didn’t understand those product fully. Thus, under the old internal control framework of commercial bank, the risk management of personal finance is no longer suitable for current rapidly changing and growing business, change and improvements are needed for the moment. In2004, China Banking Regulatory Commission(here and after CBRC) has issued<The Trial Act of the Judge of the Internal Control in Commercial Bank> to guide the risk management in commercial banks. With the development of personal finance, the CBRC issued several regulatory documents such as<The Note on Further Standardize the Investment Management of Personal Finance in Commercial Bank by CBRC>,<The Note on Further Standardize the Bank-Trust Corporation of Finance Business by CBRC> to further standardize the personal finance business. However, inside the bank themselves, they still continued to apply their whole internal control framework and neglect the growing risks in personal finance. They made no adjustment or improvement toward risk prevention and thus left many loopholes in risk management.This essay is based on the principle of combining theory and reality. It takes the real condition of the internal control in personal finance business in XJ sub-branch of the G bank, apply case analyzing and compare and contrast methods, fully unveils the major risks that personal finance business face. The essay is based on the theory of COSO internal control framework, analyzes the five factors of personal finance in XJ sub-branch including control environment, risk assessment, control activities, information and communication and monitoring. The essay combines real work experience, analyze and assess the current internal control work, reveals its flaws and proposes solutions and measures.Through the study of the internal control of personal finance business in XJ sub-branch of the G Bank, the essay reveals the problems the current internal control in commercial banks, and wishing to offer reference and shed some light on standardizing the development of personal finance and improving the internal control of personal finance business in commercial banks.更多还原