国有商业银行县域支行发展研究.docVIP

PAGE PAGE 2 国有商业银行县域支行发展研究 以康平县为例 摘要：近年来，中国邮政储蓄银行康平支行各项业务的经营、内部机制的运行、银行整体的综合治理已逐步稳健地向商业银行的模式靠拢，但中国邮政储蓄银行县域支行经营机制的这一转换也使得其信用风险、操作风险、管理风险等各种经营风险问题逐步凸显出来，而这些风险的产生，无不与商业银行的内部控制制度相关联。因此，加强对中国邮政储蓄银行县域支行内部控制问题的研究，不仅对现在而且对将来都有着十分重要的意义。本文以中国银监会最新颁布的《商业银行内部控制指引》为依据，从控制环境、风险评估、控制措施、信息沟通、监督审查五个方面阐明了中国邮政储蓄银行县域支行建立一套完整、有效、合理的内部控制体系的重要意义，然后针对现阶段我国银行的内部控制问题进行了分析，最后提出中国邮政储蓄银行县域支行内控制度体系改革的措施与建议。 关键词：中国邮政储蓄银行康平支行；内部控制；问题；建议 Abstract：In recent years, China postal savings bank Kangping branch of the business management, the internal mechanism of the operation, the comprehensive management of the whole bank has been steadily to the mode of commercial banks closer, but the conversion of the postal savings bank China County branch of the operating mechanism of the risk, management risk question of operational risk and management risk all gradually emerged, and these risks, associated with all the internal control system of commercial banks. Therefore, strengthening the research on the internal control of the county branch of Postal Savings Bank of China is of great significance not only for the present but also for the future. In this paper, Chinese latest CBRC promulgated the commercial banks internal control guidelines as the basis, from the control environment, risk assessment, control measures, information communication and supervision five aspects illustrates the establishment of Postal Savings Bank of Chinese County branch important a complete internal control system, effective and reasonable, then according to the analysis of internal control problems at the present stage of our countrys banks, and finally puts forward the measures and suggestions Chinese County branch of the postal savings bank internal control system reform. Keywords: China Postal Savings Bank Kangping branch; internal control; problem; suggestion 目 录 TOC \o 1-3 \h \z \u 摘要 1 Abstract 1 一、前言 1 二、中国邮政储蓄银行县域支行发展现状以康平县为例 1 （一）康平县邮政储蓄银行简介 1 （二）康平县邮政储蓄银行支行的发展现状 2 三、邮政储蓄银行康平县支行发展问题 3 （一）内部