廊坊银行内部控制问题研究-会计专业论文.docxVIP

I I 摘 要 摘 要 金融是国民经济发展的基础。商业银行作为经营货币的特殊企业，是一国现代金融 组织体系中最重要的金融机构。商业银行特殊的融资结构（高负债经营及其负债的高流 动性和资产的低流动性）和对公众信任的高度依赖性的特点，决定了商业银行具有内在 的风险性。因此，商业银行的安全与稳健经营将直接影响一国金融体系的稳定和健康发 展，甚至影响一国的社会稳定。20 世纪 80 年代，随着经济全球化以及信息技术的迅猛 发展，金融自由化、创新化趋势日益明显，极大地推动了世界各国金融业的发展。但随 之而来的金融风险也日益加大，世界各国的银行业危机频繁爆发，其中不乏历史发展悠 久的著名银行。 随着金融自由化、一体化和创新化的发展趋势越来越明显，在我国，尤其是城市商 业银行面临的风险进一步加大。另外，商业银行内部控制在我国仍属于一个较新的领域， 理论准备和实践经验都存在不足，存在先天的条件劣势。因此，加强我国城市商业银行 的内部管理，建立健全内部控制体系，保证商业银行的安全、高效、稳健经营变的尤其 重要和紧迫。 本文以廊坊银行内部控制为对象、以廊坊银行的内部控制建设为例进行研究。文章 首先阐述了内部控制理论和商业银行内部控制的相关理论。在此基础上，文章重点分析 了廊坊银行内部控制的建设情况，并结合廊坊银行自身特点为基础提出了完善廊坊银行 内部控制的建议和措施，以期完善廊坊银行内部控制制度。 关键词 廊坊银行 内部控制 风险管理 II II Abstract Abstract Financial industry is the foundation of the national economy. Commercial bank is engaged in currency business, which is the most important part of the financial industry. Due to the special character of the commercial bank business （high debt and low liquidity）, and its high dependence on public credits. Commercial bank contains high risk. Therefore, the safety or stability of the banking business can affect the stability of the financial industry system directly, and even the society development. Since 1980s’ with the development of information technology and economic globalization, financial industry has entered a stage of vigorous development. But the finance risk also increasingly stands out. Banking crises frequently break out in some countries and areas Also in China banking crises happen frequently. Recently, it is considered that lacking of internal control has been become the biggest reason. So the study of the internal control of commercial bank has play an important role in finance industry development establishment of internal control is the key to keep the finance risk away and make the banking system steadily run. With the trend of financial liberalization, integration and innovation become more and more obvious, In China, especially city commercial banks face the risk will to further increase. In addition, the internal co