完善内控机制强化商业银行风险管理.rar
完善内控机制强化商业银行风险管理,（57页）随着金融业全球化步伐的加快，宏观金融风险的产生和国际传导出现新的特点，我国银行业迎来了新的发展，同时也面临着更大的经营风险。内部控制已成为保障商业银行实现经营目标的动态过程和机制。因此，研究如何完善我国商业银行内部控制，强化风险管理，具有很好的现实意义。本文的写作思路是围绕如何完善我国商业银行内部控制机制，强...
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原文档由会员 白痴学东西 发布
（57页）
随着金融业全球化步伐的加快，宏观金融风险的产生和国际传导出现新的特点，我国
银行业迎来了新的发展，同时也面临着更大的经营风险。内部控制已成为保障商业银行实
现经营目标的动态过程和机制。因此，研究如何完善我国商业银行内部控制，强化风险管
理，具有很好的现实意义。
本文的写作思路是围绕如何完善我国商业银行内部控制机制，强化商业银行风险管理
展开的。除导言外，本文在结构上共分为三大部分:
第一部分是全文的基础，首先介绍内部控制的内涵，商业银行的风险种类，风险和内
部控制之间的关系，其次介绍内部控制和风险管理之间关系的经济学分析，其中着重介绍
了委托代理理论分析，并得出相应的结论。
第二部分在第一部分的基础上，分析了我国目前内部控制的现状，并且分析了造成目
前我国内控机制不完善的原因，从内部和外部两个方面进行了分析。通过分析得出完善我
国商业银行内控的必要性。然后通过实证案例具体分析了我国商业银行内控机制存在的不
足。
第三部分从完善公司治理结构、构建防范代理人风险的激励机制、建立可量化的评价
机制、建立内控文化、建立风险评估、加强信息披露等八个方面来提出完善我国内部控制，
强化风险管理的主要思路。
本文定位于微观层面，从实证研究出发，在以上分析的基础上，以案例的形式对内部
控制进行了分析研究;最后对完善我国商业银行内部控制提出建议。
关键词:委托代理内部控制风险管理
目录
摘要··························································································
abstract·····················································································
导言····························································································
一、选题的背景和意义····································································
二、文献综述
三、创新之处
四、研究方法和结构安排································································
第一章内控机制与商业银行风险管理的关系分析································
1.1内控机制的内涵····································································
1·2内部控制的发展·····································~·········4···················
1.3巴塞尔《银行业有效监管核心原财》下的内控制度内容·················
1.3·1组织结构制度································································
1.3.2决策者及高层管理人员控制制度·········································
1.3·3业务控制制度·································································
1.3.4会计制度·······································································
1·3·5授权审批制度···································，·························..··
1.3.6合规、合法与反欺诈控制··················································
1.3.7计算机系统风险控制与计算机风险控制系统··························
1.3.8内部检查与稽核制度························································
1.4商业银行的风险及其分类·····················································
1.5内控机制和风险之间关系的经济学分析—委托代理理论··············
1.5.1委托代理关系的基本定义··················································
1.5.2委托一代理理论的基本分析框架·········································
1.6商业银行风险种类与内部控制的关系·······································
第二章我国商业银行内控机制的现状及原因剖析·······························
2.1我国商业银行的内控制度现状················································，··
2.1.1控制环境方面··································································
2.1.2风险评估方面····························································......
2.1.3控制活动方面··········，··································..
随着金融业全球化步伐的加快，宏观金融风险的产生和国际传导出现新的特点，我国
银行业迎来了新的发展，同时也面临着更大的经营风险。内部控制已成为保障商业银行实
现经营目标的动态过程和机制。因此，研究如何完善我国商业银行内部控制，强化风险管
理，具有很好的现实意义。
本文的写作思路是围绕如何完善我国商业银行内部控制机制，强化商业银行风险管理
展开的。除导言外，本文在结构上共分为三大部分:
第一部分是全文的基础，首先介绍内部控制的内涵，商业银行的风险种类，风险和内
部控制之间的关系，其次介绍内部控制和风险管理之间关系的经济学分析，其中着重介绍
了委托代理理论分析，并得出相应的结论。
第二部分在第一部分的基础上，分析了我国目前内部控制的现状，并且分析了造成目
前我国内控机制不完善的原因，从内部和外部两个方面进行了分析。通过分析得出完善我
国商业银行内控的必要性。然后通过实证案例具体分析了我国商业银行内控机制存在的不
足。
第三部分从完善公司治理结构、构建防范代理人风险的激励机制、建立可量化的评价
机制、建立内控文化、建立风险评估、加强信息披露等八个方面来提出完善我国内部控制，
强化风险管理的主要思路。
本文定位于微观层面，从实证研究出发，在以上分析的基础上，以案例的形式对内部
控制进行了分析研究;最后对完善我国商业银行内部控制提出建议。
关键词:委托代理内部控制风险管理
目录
摘要··························································································
abstract·····················································································
导言····························································································
一、选题的背景和意义····································································
二、文献综述
三、创新之处
四、研究方法和结构安排································································
第一章内控机制与商业银行风险管理的关系分析································
1.1内控机制的内涵····································································
1·2内部控制的发展·····································~·········4···················
1.3巴塞尔《银行业有效监管核心原财》下的内控制度内容·················
1.3·1组织结构制度································································
1.3.2决策者及高层管理人员控制制度·········································
1.3·3业务控制制度·································································
1.3.4会计制度·······································································
1·3·5授权审批制度···································，·························..··
1.3.6合规、合法与反欺诈控制··················································
1.3.7计算机系统风险控制与计算机风险控制系统··························
1.3.8内部检查与稽核制度························································
1.4商业银行的风险及其分类·····················································
1.5内控机制和风险之间关系的经济学分析—委托代理理论··············
1.5.1委托代理关系的基本定义··················································
1.5.2委托一代理理论的基本分析框架·········································
1.6商业银行风险种类与内部控制的关系·······································
第二章我国商业银行内控机制的现状及原因剖析·······························
2.1我国商业银行的内控制度现状················································，··
2.1.1控制环境方面··································································
2.1.2风险评估方面····························································......
2.1.3控制活动方面··········，··································..
