【作者】 李剑；

【导师】 张世兴；

【作者基本信息】 中国海洋大学 ， 会计学（专业学位）， 2015， 硕士

【摘要】 长久以来,我国商业银行主要经营传统的资产负债业务,由于过去银行体系的市场化程度不高,较大的存贷利差使商业银行的高额利润收入得以维持。然而,为了打破国有四大银行的垄断格局,促进我国现代化商业银行体系的构建,国家鼓励社会其他资本进入,近年来越来越多城市商业银行开始涌现。为增强自身竞争力,提高盈利水平,近年来我国商业银行纷纷开始尝试不同业务模式,尤其是广泛开展中间业务。近年来中间业务规模不断扩大,在收入中的比例逐渐增加。与欧美国家相比,中国商业银行中间业务发展水平稍显落后,长期以来占主导地位的都是传统的担保类、代理类业务。过去这类业务一般不会给银行带来很大的风险,所以商业银行错误地认为所有中间业务的风险都很低甚至是零风险的,管理层对中间业务风险的内部控制也缺乏足够的重视。然而,随着商业银行中间业务种类的增多,风险开始不断累积,一旦暴露甚至会危及到银行的存亡。因此,重视并加强中间业务风险的内部控制对现代商业银行的发展壮大至关重要。我国商业银行整体的内部控制意识较薄弱,更不用提对中间业务风险的内部控制,很多内部规章制度都未涉及。本文首先分析了商业银行中间业务的类型,采用文献研究法,详细描述了商业银行中间业务风险内部控制理论,笔者认为中间业务风险的内部控制应纳入商业银行内部控制的一部分,整体协调发挥作用。但由于其自身的特点,在建立中间业务风险的内部控制体系时又要有所区别。然后,笔者总结了中国当前对商业银行中间业务内部控制的现状进行分析和解释的方法与经验,并发现存在的漏洞。因国内商业银行中间业务内控水平较为落后,笔者拟通过个案研究法归纳西方不同发达国家商业银行的经验,但由于中间业务内部控制属于内部机密信息,正常情况下不对外公开,故本文所能获得的材料有限。笔者主要分析了不同国际金融管理机构对商业银行内部控制的指导,总结了国际商业银行内部控制的先进经验。本文基于COSO和Basel体系并行的大背景下进行研究,从更为全面的角度思考建立中间业务风险内部控制体系,这也是创新点之一。最后,本文充分利用COSO和巴塞尔银行监管委员会对中间业务风险内部控制的研究成果,尝试为我国商业银行建立具有现实可能性的中间业务风险内部控制体系,便于其未来对中间业务风险进行防范,并以对外担保类中间业务和承诺类中间业务为例具体进行内部控制分析。更多还原

【Abstract】 For a long time, our country’s commercial banks have been focused on the traditional assets and liabilities business. In the past, the marketization level in banking sector was very low, which lead to the big interest margin and made the commercial banks’high profit sustainable. However, in order to break the monopoly created by the big four state-owned commercial banks, and help build Chinese modern commercial banking system, our country encouraged to bring more social capital into this industry, which resulted in the emerging of more and more municipal commercial bank. As the marketizaion of banking sector moves on, the interest margin has been cut to smaller and smaller. To enhance competitiveness and improve the profitability, Chinese commercial banks started to try different business model one by one, of which intermediate business was the most widespread.The development of the intermediate business in China lagged far behind its western rivals. The guarantee business and agent business had taken the lead among all the intermediate business for a long time, and they normally couldn’t bring too much risk to the commercial banks, which resulted in a misunderstanding that all the intermediate business would be little risky or none, and the management not paying enough attention to the internal control over the risk. However, the intermediate business has been more and more diversified, and the risk will be accumulated. Once some accidents happen, the banks will be in danger. Therefore, to reinforce the internal control over the risk of the intermediate business will be of great significance.Beginning with the features of the intermediate business, this paper came up with the related theories of commercial banks’internal control over the intermediate business risks by the method of literature study, and it was concluded that the intermediate business internal control should be one part of the general internal control, which should function with other parts, however, it should be differentiated because of its own uniqueness. Then it was deeply analyzed the current situation of Chinese commercial banks’ internal control by the method of interviewing and summarizing. The paper was aimed to use foreign commercial banks’ experience for reference to help build Chinese intermediate business internal control system, but the internal control system is one of corporate competitiveness and private, which lead to few access to this kind of information. There was no choice but to turn to official guidance for the internal control of many international financial regulators by the method of case study. This paper was written based on the background of COSO and Basel framework been applied at the same time, which could make the conclusion more comprehensive and could be a innovative point. At last, based on COSO and Basel Committee’s guidance to financial institutes and foreign commercial banks’ advanced experiences, this paper tried to build an internal control system over the intermediate business risks for Chinese commercial banks,and takes external gurantee business and commitment business for specific internal control analysis.更多还原