【作者】 高原；

【导师】 姜昕；

【作者基本信息】 沈阳大学 ， 工商管理（专业学位）， 2018， 硕士

【摘要】 近几年,随着金融行业发展越来越快,商业银行承担的风险必然会越来越大。商业银行不仅经营货币,而且还要创造信用,更重要的作用还有调节经济、金融服务等。正是因为银行业有至关重要的地位和作用,商业银行的稳定不仅关系着一国经济的稳定发展,也关系着全球经济的平衡与稳定,一旦出现危机,后果很可能不堪设想。然而,这些年来我们却时常听说一些银行业的负面报道,这让人们不禁开始反思,我们在不断扩大经济规模以及追求更高效益的同时,建立链条完整的内控体系和风险把控体系更加重要,只有这样才能实现企业的可持续性发展。世界上一些发达国家的银行业对此已经有了较为完备的体系和研究,相比之下,我国在这方面的研究探讨就少了许多,研究的程度也还止步于表面,落实到实际操作情况也并不乐观。在经济快速发展的过程中有关银行业的风险控制和管理方面的不足也逐渐表现出来,因此想要经济更好更快的发展,建立有效的内控体系已是刻不容缓。首先本文介绍了何为内控系统及如何运作等基本情况,其次以华夏银行为例,通过对其目前发展的情况和内部管理情况的分析,发现其中的弊端、问题等,并对此做出更深层次的研究。其中总结出以下几个方面:内控环境不完善,风险评估失效,内部信息流通性差,以及缺乏较强的监管力度。并且通过思考与研究提出了解决这几个问题的相应对策。当然,我国银行业要想要形成理想的运作模式,并非是一朝一夕能够做到的。但这个体系一旦形成,它所带来的意义并不只限于银行业,他对于整个金融业都会起着至关重要的作用。因此要想金融业能够更加蓬勃活力的发展,对于银行业的改造势在必行。更多还原

【Abstract】 The financial market develops rapidly and the commercial bank will face a great risk in recent years.The commercial bank runs currency and creates credit,the more important effect including economic regulation,financial services and so on.The steady commercial bank relates to not only the development of a country but the world.We can’t imagine the consequence in case of crisis.Nevertheless,we also hear some negative news about commercial bank,that makes us think that to make integral internal control system and risk control system is more important than expanding economic scale and pursuing more benefit.Company can get a sustainable development only in this way.China starts late and develops slowly compared with foreign developed countries on the research of the commercial Banks internal control.The degree of research stays on the surface and the station of real operation is not optimistic.It makes the disadvantages of commercial bank on risk control appear gradually in the process of rapid economic development.So to make effective internal control is pressing if we want the economy develop better and faster.This article introduces what is internal control and how it runs,then analyze the present development and the internal control of Hua Xia Bank to find its insignificance and make deeper research.Finally summed up some aspects of problems including: the imperfect internal control environment,the expired risk assessment,the rough information and communication,the weak of internal supervision and so on.Then think against these problems and find out how to solve these problems.There is no doubt that we need a long and difficult process if the commercial bank of our country wants to form ideal system.In case that it is formed,it will have a far-reaching significance not only for the banking industry itself,but for the entire financial industry.So if we want the financial industry develops well,we need to change the banking industry.更多还原