【作者】 张颖；

【导师】 张学平；

【作者基本信息】 首都经济贸易大学 ， 工商管理硕士（专业学位）， 2018， 硕士

【摘要】 商业银行是我国金融系统的重要组成部分,在我国改革开放、经济体制改革以及促进我国经济发展、维护社会的安定团结方面发挥了举足轻重的作用,商业银行的安全和稳定直接关系到我国社会秩序的平稳以及整个国家的长治久安。然而,随着全球金融进程不断推进以及金融创新的层出不穷,商业银行在赚取巨大利益的同时,也面临着越来越大的风险,内部欺诈风险就是危害性最强的风险之一,近年来,由内部欺诈引发的案件频发,再加上涉案金额巨大,影响面广,既给商业银行造成巨大的经济损失和严重的声誉影响,也一定程度上危及到国家经济秩序的稳定和金融安全,这也引发了银行业对内部欺诈风险的高度重视,如何在发展业务的同时加强对内部欺诈风险的控制已然成为银行也亟待要解决的问题。本文以A银行为例,通过A银行发生的内部欺诈案例,对现有管控体系的缺陷进行了充分的分析,提出了优化内部欺诈风险管控体系的方案及保障措施,通过设计内部欺诈风险管控体系,来达到有效预防、控制内部欺诈风险的目的,因此,本文的研究结果不仅有利于提升A银行的内控欺诈风险防控水平,也对其他商业银行相关领域的实践起到一定的借鉴作用,具有一定的理论意思和现实意义。本文共分为六部分,第一部分为绪论部分。主要阐述本文的研究背景和研究意义,以及本文的研究方法、基本框架和论文的创新之处。第二部分为基本理论和国内外文献综述。概述了现代公司治理理论、内部控制理论、信息不对称理论、机制设计理论、自利行为理论以及国内外内部欺诈风险的研究现状。第三部分,A银行内部欺诈风险成因及管控缺陷分析。本章首先对A银行内部欺诈事件的类别进行了研究,然后分析了其事件成因以及A银行现有管控体系的缺陷。第四部分为优化A银行内部欺诈风险管控体系的研究。提出了构建管控体系的理念,并进一步设计优化了管控体系方案。第五部分为A银行内部欺诈风险管控体系保障措施。从组织保障、制度保障、技术支撑以及人员培训几个方面确保A银行内部欺诈风险管控体系的有效执行。第六部分为研究结论,在对全文总结的基础上,分析了本文的不足。更多还原

【Abstract】 Commercial bank is an important part of China’s financial system,playing a significant role in China’s reform and opening-up.Moreover,the safety and stability of commercial banks are directly related to the stability of our social order.However,with the stream of financial innovation,commercial banks are subject to great risks while making huge profits.Internal fraud risk is one of the most dangerous risks.In recent years,internal fraud risk event,coupled with the huge amount and wide range,has not only caused huge economic losses and serious reputation of the bank,but also endangered the stability of the national economic order and financial security.This has attracted the attention of the banking.How to control the internal fraud risk?Therefore,it is very urgent to pay attention to the internal fraud risk’s management and research,and build a scientific and effective internal fraud risk management system.In this paper,Take A bank for example,the author discusses and analyzes the existing management and management system defects through the A bank internal fraud cases.Then,the author puts forward optimization plan of the internal fraud risk control system and guarantee measures.Therefore,the research results of this paper not only help to improve the level of internal fraud management,but also provide a reference for the other commercial banks.This paper is divided into six parts.The first part is the introduction,in which the author briefly and discussed the background,main contents,purpose,basic framework.The second part is the basic theory and literature review at domestic and abroad.This paper summarizes the theories of modern corporate governance theory,internal control theory,information asymmetry theory,mechanism design theory,self-interest behavior theory and the research status of domestic and international internal fraud risk.The third part,the author analyzes the causes of the A bank internal fraud risk and management deficiencies.This chapter first studies the types of internal fraud in the A bank,and then analyzes the causes of its events and the defects of the existing management system of the A banks.The fourth part is about how to put forward the optimization plan of the internal fraud risk control system.The fifth part is the guarantee measures of the internal fraud risk management system.Consist of organization support,system support,technical support and personnel training support to discuss.The sixth part is the conclusion of the research.更多还原