建设银行内部控制问题研究(开题报告,论文8200字,答辩PPT)
摘 要
银行内部控制是一个很综合的概念，核心是控制风险，是把体制、机制、措施、程序和人等复杂因素整合在一起系统地控制风险，实现目标。内部控制是一种态势，是组织机构在经营管理过程中，为保证管理有效，资产安全，会计数据准确、真实以及为鼓励遵守既定的管理政策而采取的所有相应的方法和手段。银行的内部控制体现为银行为保护资产，防范金融风险，增进会计数据的真实性和可信性，提高经营效益，贯彻执行高层管理者所制定的各项管理政策，而在银行内部所采取的组织规则及一系列调节方法与措施。在内部控制体系中，建立健全内部管理制度和权威的追究制度；责任人的划分必须清楚。根据责任人在权力流程中职责的不同和过失的大小，可将其责任划分为完全责任、主要责任、次要责任、无责任四类；承担各类损失责任的形式要清晰，即经济责任、行政责任、领导责任、法律责任、党纪责任；建立良好的责任追究文化。内部控制文化是需要多年悉心培育和维护才有可能建立起来，是将控制防线前移至损失之前的最有效的手段，在这个过程中，需要内部控制体系的坚决，哪怕是微妙的动摇都可以轻而易举地破坏这种文化，内控体系自身也失去了存在的根基。内部控制涵盖控制环境、风险识别计量与控制、控制手段、内部控制评价、责任追究等范畴。
关键词：银行内部控制问题；分析；手段；目标
Abstract
The bank's internal control is a very comprehensive, the concept of the core is the risk control, is the system, mechanism, measures and procedures and complicated factors, including system integration, risk control. The internal control is a kind of trend, the organization in the management process, to ensure the safe, effective, asset management accounting data, real and to encourage abide by the management policy to set all the corresponding methods and means. Bank of internal control for bank for protecting assets, preventing financial risks, improve the authenticity of accounting data, improve operation efficiency and credibility, implement for top managers, and in the management policy adopted by the bank's internal organizational rules and a series of regulating methods and measures. In the internal control system, establish and perfect the internal management system and the system of criminal authority, The person must have a clear division. According to the person in the power flow of different and negligence of duty, the responsibility for the full responsibility and main responsibility, secondary liability, no liability four classes, Responsible for loss of form to clear, namely economic responsibility, administrative responsibility, the leadership responsibility, liability, and discipline; Establish good accountability culture. Internal control culture is the process to cultivate and maintenance for several years may set up defenses, will go up to the loss of control is the most effective means before, in this process, the need of the internal control system, even subtle shake can easily destroy this culture, internal control system itself also lost existing basis. Internal control environment risk identification, covering control measurement and control, the control method and the internal control evaluation, responsibility, etc.
Key word: Bank's internal control; analysis; methods; objectives
目 录
摘 要 I
ABSTRACT II
第一章 绪论 1
1.1 选题的由来和意义 1
1.2 文献综述 2
1.3 研究方法和论文结构 2
第二章 银行内部控制现状分析 3
2.1 我国银行内部控制的问题分析 3
2.2 建行内部控制结构的分析 3
2.3 内部控制的实施 4
2.4 本章小结 5
第三章 银行内部控制的基本架构及其基础 6
3.1 基础构架 6
3.2 内部控制的基础 6
3.3 本章小结 6
第四章 推进和完善银行内部控制的基本思路 8
4.1 银行内部控制的原则及目标 8
4.2 内部控制的基本手段及途径 8
4.3本章小结 9
结 论 11
致 谢 12
参考文献 13 |
