中国农业银行内部控制研究.docxVIP

PAGE 14 摘要 国有商业银行是我国金融体系的基石，其发展和经营情况直接决定着国家金融的能否健康运行，因此，研究国有商业银行的内部控制情况，即可窥观整个中国金融行业的内部控制发展形态。在四大国有银行中，中国农业银行是具有代表性的。以农业银行为例，深入研究金融市场逐步开放后，如何稳健的发展成为了新的研究课题。 2013年，农行发生了副行长杨琨腐败案件，暴露出其内部管理和监督机制存在严重缺陷，引发了公司经营风险，造成重大恶劣影响，甚至威胁到了社会市场经济秩序的稳定性。因此，中国农业银行必须将内部控制重视起来，完善相关制度建设，加强执行管理，提高自身应对风险的能力，确保经营活动的合理合规性。 本文在研究中，针对以COSO内部控制框架为理论依据以中国农业银行为实例，就内控工作中的有关问题进行分析和研究。从内部环境、信息沟通、控制活动、风险评估和监督评价五个关键要素来看，我们认为，中国农业银行存在员工内控意识不强，未形成良好的内部控制环境；风险识别和管控能力不高，应对风险的警惕性不强；信息传递链过长，员工不能及时全面的了解文件制度规定；监督、评价机制不完善等。对此，我们提出了提出相关的改进措施与建议，务求这能够有利于促进农行内部控制建设的完善，对进一步提升农行的经营风险管理水平和稳健性发展。 关键词：内部控制 中国农业银行 COSO框架 商业银行 Abstract State-owned commercial banks are the cornerstone of Chinas financial system, and its development and operation directly determine the healthy operation of national finance, therefore, to study the internal control of state-owned commercial banks, we can see the internal control development form of the whole Chinese financial industry. Of the four major state-owned banks, Agricultural Bank of China is representative. Taking the Agricultural bank as an example, after deeply studying the gradual opening of financial market, how to develop steadily has become a new research topic. In the 2013, AgBank had a case of Vice President Yang Kun corruption, exposing the serious defects in its internal management and supervision mechanism, causing the companys operating risks, resulting in significant adverse effects, and even threatening the stability of the social market economic order. Therefore, agricultural Bank of China must attach importance to internal control, improve the construction of relevant systems, strengthen the implementation of management, improve its own ability to deal with risks, and ensure the reasonable compliance of business activities. In this paper, based on the internal control framework of COSO, the Agricultural Bank of China is used as an example to analyze and study the relevant problems in the control work. From the internal environment, information communication, c