北京信用卡中心内部控制问题的探讨解析.docVIP

东北农业大学学士学位论文 学号：141053002283002 北京信用卡中心内部控制问题的探讨Discussion on the internal control of the Credit Card Center in Beijing 学生姓名： 指导老师： 所在院系： 所学专业： 研究方向： 东 北 农 业 大 学 中国·哈尔滨 年 月摘 要 在金融体系里面中国邮政储蓄银行北京信用卡中心占据着重要的位置，它经营的效率可以直接影响到整个体系效率。并随着国际化发展、金融不断的创新，中国邮政储蓄银行北京信用卡中心业务的各种新的金融风险也随即而生，威胁着金融业的安全和发展。当前我国中国邮政储蓄银行北京信用卡中心在内部控制制度的存在并不健全，缺乏有效风险评估等问题，只有解决了这些问题才能保障银行业的稳健发展，抵御各类风险的有效机制是要完善的银行内部控制的。本文通过对我国中国邮政储蓄银行北京信用卡中心内部控制的现状和存在问题进行分析，并从内控应遵循的原则、内控体系的构建等方面入手，中国邮政储蓄银行北京信用卡中心内部控制系统建设基于所面对的现实条件和制约因素，提出了适合中国邮政储蓄银行北京信用卡中心的内部控制机制。 关键词：中国邮政储蓄银行 北京信用卡中心 内部控制 Abstract In the financial system, Chinas postal savings bank Beijing credit card center occupies an important position, it can directly affect the efficiency of the entire system efficiency. With the internationalization of the development of financial innovation, China Post Savings Bank of Beijing credit card center business a variety of new financial risks are also born, threatening the security and development of the financial industry. The China Postal Savings Bank of China Beijing credit card center in the internal control system is not perfect, lack of effective risk assessment and other issues, only to solve the the healthy development of these issues in order to safeguard the bank industry, against all kinds of risks is an effective mechanism to improve the bank internal control. Through carries on the analysis to the China Postal Savings Bank of China, Beijing credit card center internal control present situation and the existing problems, and from the internal control should follow the principle, starting the construction of the internal control system, Beijing Postal Savings Bank of China Credit Card Center internal control system construction based on the realistic conditions and constraints of the face, the postal savings bank of China Beijing credit card center of internal control mechanism. Key words: China Postal Savings Bank, Beijing Credit Card Center, internal controls