【作者】 宋涛；

【导师】 董奕；

【作者基本信息】 吉林大学 ， 高级管理人员工商管理， 2014， 硕士

【摘要】 任何一个组织都应该有内部控制管理，尤其是经营性公司，经营规模越大越需要强有力的内部控制。商业银行作为经济活动中融通资金的市场主体，几乎与所有市场主体（含自然人）有着经济联系，其经营活动的本质是经营风险。因此，商业银行较之一般的市场主体，更加需要拥有严密的内部控制体系。从理论上看，商业银行对经营风险控制的好坏取决于内部控制的优劣；从实践上看，商业银行经营中暴露出的案件或蕴含的风险，其源头就是内部控制出了问题。要提高银行的内部控制水平，首要的是优化内部控制的环境。随着金融危机在全球的蔓延，我国商业银行的经营发展面临着严峻挑战：一方面，经济增长乏力、结构问题突出,金融竞争加剧，银行规模扩张式发展越来越难以为继，同样面临“稳增长、调结构、转方式”的压力；另一方面，外部对银行改革发展的迫切需求与银行自身风险管理能力的不足相互牵制。近几年，无论是国有商业银行还是地方股份制商业银行，风险事件持续暴露，经营案件时有发生，各级管理者在案件防控面前不敢有丝毫松懈。这归根结底都是我国商业银行的内部控制管理薄弱造成的。如何在竞争激烈的市场中构建一个健康有效的内部控制环境，为商业银行控制内外部风险，集中精力发展业务提供有力的支持，成为我们面临的重要课题。本文从建设银行吉林省分行（以下简称吉林省分行）的内部控制环境现状入手，结合吉林省分行近年发生的涉及内部控制的案例，对内部控制环境的表现形态、基础建设、管理理念等进行了全面的分析，指出吉林省分行内部控制环境存在法人治理结构不合理、组织机构权责边界不清、人力资源管理薄弱、内部监督不力等问题。通过对这些问题的深入剖析，提出问题形成的深层次原因：缺乏对内部控制体系建设的正确认识、全员参加内部控制的意识不足、内部审计的独立性权威性不足、企业文化建设重视不够等。针对吉林省分行内部控制环境存在的问题及产生的原因，本文提出了不断完善内部控制环境体系的具体措施：构建合理有效的组织结构，科学合理进行权责划分；提高内部审计独立性和审计人员素质，强化银行内部监督职能；完善薪酬分配制度、优化人力资源配置，提高人力资源管理的科学化水平；立足自身特色，树立切合实际的企业文化理念，不断提高内控环境建设水平。本文可以为吉林省分行构建健康稳定、合理有效的内部控制环境提供一定的参考。更多还原

【Abstract】 Any organization should have internal control management, especially theoperating companies, the larger the scale of operation, the more need strong internalcontrol.Commercial bank plays the key role of financing in normal economic activitiesand it has wide connections with almost every participant in the markets. The natureof commercial bank’s business is about risk rather than money. Therefore, comparedwith other participant, commercial bank needs more precise internal control system.Theoretically, that the risk control of commercial bank is good or bad dependson the pros and cons of internal control. Practically, the economic cases and risksexposed in the bank’s operating activities actually head from the weakness of internalcontrol. To improve the level of the bank’s internal control, the first is to optimize theenvironment of internal control.As the financial crisis spread around the world, commercial bank business of ourcountry faces severe challenges: on one hand, macro-economically, with the grimsituation of financial competition, the lack of increasing power of economic growth,the prominent problem of economic structure, the development of bank’s scaleexpansion is more and more unsustainable. And banks also face the pressure ofmaintaining steady growth, making structural adjustment, and improving the growthmodel. On the other hand, the pressing needs of the development of banking reformfrom outside and the shortage of risk management of banks restrain each other.In recent years, both in state-owned commercial banks and local joint-stockcommercial banks, the risk events remain exposed and business cases happen occasionally, managers at all levels dare not slack off in front of the case preventionand control. All above is due to the weakness of management of internal control ofcommercial banks of China.To improve the internal control of banks, the first is to build a healthy internalcontrol environment. How to create a healthy and effective internal controlenvironment in the fierce competition, in order to control the internal and externalrisk of banks, to support the business development, is an important issue that weconfront.By studying the current situation of internal control environment of ChinaConstruction Bank(CCB)Jilin Branch, using the method of case study, this articleanalyses the manifestation, foundation, management conception of internal controlenvironment in all aspects, and point out that there are several problems of internalenvironment of Jilin Branch, such as the corporate governing structure isunreasonable, the power and responsibility of the organization is unclear, themanagement of human resources is weak and the internal supervision is insufficient.And by analyzing the problems above thoroughly, indicates that the deep-seatedreasons conclude: in aspect of conception and mechanism, Jilin Branch emphasizemore on development than risk control and reorganization of internal control; inaspect of operating, the staff of Jilin Branch don’t understand and master the conceptand method of internal control enough; external has negative factors to internalcontrol strengthening of bank, and so on.According to the problems in internal environment of Jilin Branch and the causeof the problems, this article proposes several measures of improving the internalcontrol environment system in aspects of organization, internal audit, humanresources management, culture construction. Specifically speaking, to improve theconstruction level of internal control environment constantly, build a reasonable andeffective organizational structure, distribute the power and responsibility scientifically and reasonably, improve the independence of internal audit and thequality of internal auditors, strengthen the internal supervision function, perfect thesalary distribution system, optimize the allocation of human resources, improve thelevel of the scientific management of human resources, and establish the practical andsuitable corporate culture based on its own characteristics.The conclusion of this article could provide certain preference for Jilin Branch toestablish healthy, steady, reasonable, efficient internal control environment.更多还原