中国邮政储蓄银行内部控制的研究以广州XX支行为例.docVIP

中国邮政储蓄银行内部控制的研究——以广州XX支行为例 暨南大学 MPAcc 学位论文:中国邮政储蓄银行内部控制的研究?以广州 XX支行为例 摘要 近年来金融改革不断深化,我国各商业银行紧跟步伐,逐渐提升自身的内控意识, 但仍然未摆脱越来越多的风险问题,银行业存在的大量不安全因素,已经威胁了整个 金融体系的安全,并逐渐衍生到国家的经济秩序。而作为刚刚改制不久的中国邮政储 蓄银行,内部控制的完善与其他四大国有商业银行,更是存在着较大差距,出现较多 大案、要案,给其带来不可忽视的损失。 本文选取邮政储蓄银行的某一支行作为研究标本,分析其内部控制方面的缺陷, 为其初步构建风险管理导向的内部控制体系。主要思路是:基于风险观点来分析该邮 政储蓄银行广州某支行目前面临的风险,进而研究在针对风险问题上其自身所设计的 内部控制体系,分析该银行内部控制体系的缺陷,在日常管理风险、操作风险、信贷 风险等等方面,内控的“缺岗”,昀后又回到风险问题上,为规避这些风险邮储银行应 该如何建立有效的内部控制制度,力图为邮储银行加强内部控制建设提供理论借鉴与 实际参考。 关键词:中国邮政储蓄银行广州 XX支行,内部控制,风险I暨南大学 MPAcc 学位论文:中国邮政储蓄银行内部控制的研究?以广州 XX支行为例 AbstractIn recent years, financial reform is deepening.Chinas commercial banks follow the pace closely, and increase their awareness of internal control gradually, but still did not get rid of more and more risk. Theres much insecurity in the banks,which has threatened the security of entire financial system, and even disturbed the countrys economic order.As a newly restructured bank?China Postal Savings Bank, compared with the other four state-owned commercial banks, which has improved its own system of internal control ,but also exists a wide gap. The loss caused by more important case can not be ignored This paper selects some branch of the postal savings bank as the study sample, analyzesits internal control deficiencies, builds a comprehensive risk management of the internal control system. Main idea is: analyzes the risk of the branch of Postal Savings Bank in Guangzhou , study on its own internal control deficiencies in the daily management of risk furtherly,analyze the defects of the banks system of operational risk, credit risk, etc., and finally back to the risk issue, then indicates that the Postal Savings Bank should be how to establish effective internal control system.The main purpose of this paper is to provide a theoretical reference and the actual consultation for the construction of the Postal Savings Bank’s system Keywords: China Postal Savings Bank,Internal control,ris