银行内部控制制度以及风险管理(以中国建设银行吕梁市分支行为例).docVIP

山西工商学院2018届本科毕业论文 PAGE PAGE I 摘 要 随着现代化企业管理迅速发展，要想使企业竞争力提升、增强工作水平，就必须通过内部控制制度的建设。在内部控制制度的建设中，应该制定合理的职责分工制度， 严格要求审批检查制度，健全会计制度和企业管理制度，同时建立严密的保管保卫制度，以确保企业在内部控制制度的建立中能够得到有效的发展。 本文通过对山西建设银行吕梁市分支行内部控制管理的研究，对其现有情况进行分析，找出几点其在内部控制管理中的问题，例如缺乏良好内控环境，组织机构不合理，员工素质不高以及风险控制意识不足等，并通过对吕梁市分支行的内部数据分析和具体问题分析，找到问题的根源，最终建立良好的内控环境，健全风险评估体系，完善内部控制制度，建立可靠信息系统等解决方案。 研究表明，吕梁市分支行应寻找适合自己的道路，要从多种角度出发，分析自身的现状，找到问题并解决问题，从而达到可持续发展的效果。 关键词：银行；内部控制；风险管理 Abstract With the rapid development of modern enterprise management, if we want to enhance the competitiveness of enterprises, we must enhance the working level through the construction of internal control system. In the construction of the internal control system, we should set up a reasonable division of labor system, strictly request examination and approval system, perfect the accounting system and enterprise management system, and establish a strict safekeeping system, so as to ensure that the enterprise can develop effectively in the establishment of internal control system. Through the study of the internal control management of the branch bank of Lvliang Construction Bank of Shanxi Construction Bank, the present situation is analyzed, and some problems in the internal control management are found out, such as lack of good internal control environment, unreasonable organization organization, low staff quality and lack of risk control consciousness, and so on, and through to Lvliang City The internal data analysis and specific problems analysis of the branch line find the root of the problem. Finally, we can establish a good internal control environment, perfect the risk assessment system, improve the internal control system, and establish a reliable information system. The research shows that the branches of Lvliang should find the suitable road for themselves. From a variety of angles, we should analyze their own situation, find out the problems and solve the problems, so as to achieve the effect of sustainable development. Key Words：