【作者】 陈宁；

【导师】 陈敏；

【作者基本信息】 华中科技大学 ， 会计硕士（专业学位）， 2019， 硕士

【摘要】 在现代商业银行业务经营和发展过程中,中间业务的地位显得日益重要。与其他传统存贷业务相比,中间业务具有成本低、收益高、风险小、创新潜力大的显著特点。中间业务收入占比逐年攀升,发展速度越来越快,同样承担的风险也在大大增加,与国外银行相比,我国商业银行中间业务上的发展和风险管理存在着很大的差距,发展滞后。本文由概念入手,首先在对文章进行了框架的介绍之后,阐述了与商业银行中间业务内部控制等相关定义及理论,进一步解读了商业银行中间业务巴塞尔协议所发挥的关键作用。本文采用问卷调查法对ZGMS银行中间业务内部控制的现状进行调查,并借助相关资料和数据进行分析。通过对ZGMS银行工作人员和客户调查结果汇总,找到ZGMS银行中间业务内部控制的薄弱环节,包括工作人员风险意识不足和制度的欠缺以及客户在办理中间业务时所发生的问题。在经过整个深入的分析之后认为应该先从中间业务内部控制环境入手,再结合ZGMS银行中间业务内部控制所暴漏出来的详细问题,提出针对性的建议。在深入分析ZGMS银行存在的与中间业务内部控制相关方面的问题后,并基于以上问题的存在,相应的提出优化ZGMS银行中间业务内部控制的环境、风险识别与评估、相关活动、信息沟通、内部监督等方面的相关建议。本文最后,总结了本次研究的结论以及指出了存在的相关不足之处。随着金融全球化的发展,银行金融服务将最终走向差异化竞争,而中间业务作为银行差异化市场势力的重要来源,将成为各银行竞相发展的方向。为了能在愈演愈烈的金融竞争中站稳脚跟,争取更大的生存空间,加强中间业务内部控制成为了ZGMS银行维护其市场势力的必然选择。更多还原

【Abstract】 In the Modern Commercial Bank business management and the development process,the intermediate business status appears day by day important.Compared with other traditional deposit and loan business,intermediary business has the characteristics of low cost,high profit,low risk and great innovation potential.Compared with foreign banks,there is a big gap between the development and risk management of China’s commercial banks in the area of intermediary business Development Lag.This paper starts with the concept,first of all,after the introduction of the framework of the article,it elaborates the definitions and theories related to the internal control of the intermediary business of commercial banks,etc.It further explains the key role played by the Basel Agreement on intermediary business of commercial banks.This paper investigates the status quo of internal control of intermediary business of ZGMS banks by questionnaire method,and analyzes it with the help of related materials and data.By summing up the investigation results of ZGMS Bank staff and customers,we find the weak links of internal control of ZGMS Bank’s intermediary business This includes inadequate risk awareness and systems among staff as well as problems experienced by clients in conducting intermediary operations.After the whole in-depth analysis,we think we should start with the internal control environment of intermediary business first,and then put forward some pertinent suggestions based on the detailed problems exposed by the internal control of ZGMS banking intermediary business.After in-depth analysis of ZGMS Bank’s problems related to internal control of intermediary business,and based on the existence of these problems,accordingly,some suggestions are put forward to optimize the internal control environment,risk identification and evaluation,related activities,information communication and internal supervision of ZGMS Bank intermediary business.At the end of this paper,the conclusion of this study is summarized and the relative deficiency is pointed out.With the development of financial globalization,banking financial services will eventually lead to differentiated competition,and intermediary business,as an important source of market power,will become the direction of competitive development of banks.In order to gain a firm foothold in the increasingly fierce financial competition,and to strive for more living space,strengthening the internal control of intermediary business has become the inevitable choice for ZGMS bank to maintain its market power.更多还原