商业银行内部控制制度是完成银行董事会全年经营工作计划的重要保证，中国
农业银行股分制改革并挂牌上市后要对全体股东负责，在实现全年拨备后利润
稳健增长的同时，要严格防范发生各类经济犯罪和金融风险事件，因此完善银
行内部控制是一项非常艰巨且需要长期持续的重要工作
长期以来，中国农业银行的内控风险管理一直都是经营管理当中的一个薄
弱环节，从最初的资产保全到现在的信贷限额和名单制管理，从信贷管理体制
改革到现在的全面风险管理，从无到有，经历了一个逐步发展的过程。农总行
提出的管理理念是“细节决定成败，合规创造价值，责任成就事业”，未来，中
国农业银行立志建设成为一流现代商业银行，全面提升全行内控管理水平的工
作更是刻不容缓。加强内控合规管理，确保经营活动的合规性，是商业银行稳
健发展的基础，也是全行员工应共同承担的责任。作为中国农业银行众多分支
机构中的一个，长春新春支行是一家经营业绩良好的一级支行，负责管理辖内
7 个二级支行。尽管支行紧跟总省行工作安排部署，加强内部控制管理建设，
做好各类风险防控工作，但是近几年，全行内控合规整体状况不容乐观，合规
经营的意识仍需加强，已发生多起违规操作和风险事件，给全行造成了极大的
声誉和经济损失，充分暴露出其内部控制管理工作中仍存在许多问题和漏洞，
也对全行经营活动、净利润增长产生了阻碍。在内控制度已经比较完善的情况II
下，仍然出现上述问题，分析其产生的原因就显得尤为重要
本文通过对中国农业银行长春新春支行内部控制管理情况的现状分析，找
出存在的问题和漏洞，分析根本原因，提出解决对策。首先，本文对长春新春
支行的内部情况和外部环境进行了深入分析，挖掘出支行当前在内部控制管理
方面存在的问题。其次，针对发现的问题寻找成因，主要原因在于员工合规意
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，对风险的警
惕性不强；信息传递链过长，员工不能及时了解文件制度规定；监督、评价机
制不完善等。最后，针对存在的问题提出改进对策，力求对提升支行综合评价
等级，推动支行稳健发展起到一定的参考作用
关键词：
风险管理，内部控制，监督机制III
Abstract
Research on Internal Control in Xinchun Branch ofAgricultural
Bank of China
Commercial banks are at the heart of China&39;s financial industry, but also China&39;s
high-risk industries in the financial industry. With the advent of the US sub prime
mortgage crisis, the financial crisis gradually swept the world, for the banking
industry, the steady development of the future is the main direction of development
in the pursuit of profit growth at the same time, prevention and control of financial
risks become a new issue of banking management The In recent years, China&39;s
state-owned commercial banks have carried out joint-stock reform, from the
traditional state-owned system to the joint-stock banks to change, self-management,
self-financing and listed on the market, the commercialization of the banking
industry is getting higher and higher, The degree of construction requirements have
gradually increased. The internal control system of commercial banks is a major
guarantee to complete the annual work plan of the board of directors of the bank.
Commercial banks with the shareholding system reform and listing are responsible
for all the shareholders. After realizing the steady growth of the profits after the year,
to prevent the occurrence of various types of economic crime and financial risk
events, so improve the internal control of banks is a very difficult and need
long-term important work.
For a long time, the internal control risk management of the Agricultural Bank
of China has always been a weak link in the management, from the initial asset
preservation to the current credit limit and list management, from the credit
management system reform to the present comprehensive risk management, To have,
experienced a gradual development process. Agricultural Bank of China determined
to build a first-class modern commercial banks, to enhance the overall level of
internal control management of the work is even more urgent. Strengthen internal
control of compliance management to ensure that the business activities of theIV
compliance are the basis for the steady development of commercial banks, but also
the staff should share the responsibility of the staff. As one of the many branches of
the Agricultural Bank of China, the Changchun Xinchun sub-branch is a sub-branch
with a good operating performance and is responsible for the management of seven
sub-branches. Although the sub-branch is closely followed by the deployment of the
provincial administrative arrangements to strengthen the internal control
management and construction, and do all kinds of risk prevention and control work,
but in recent years, the overall situation of internal control compliance is not
optimistic, compliance awareness still need to be strengthened, There have been
many irregularities and major cases, to the Bank caused a great reputation and
economic losses, fully exposed its internal control management work there are still
many problems and loopholes, but also the Bank&39;s business activities, net profit
growth Had an obstacle. the internal control system has been relatively perfect
circumstances, still the above problems, the reason is particularly important.
This paper analyzes the current situation of internal control and management of
Changchun Xinchun Branch of Agricultural Bank of China, finds out the existing
problems and loopholes, analyzes the root causes and puts forward countermeasures.
First of all, this paper analyzes the internal situation and external environment of
Changchun Xinchun Branch, and digs out the existing problems in the internal
control management of the branch. Secondly, the search for the cause of the problem,
the main reason is that employees are not strong sense of compliance, did not form a
good internal control environment; risk identification and control ability is not high,
the risk of vigilance is not strong; information transfer chain is too long, employees
Can not keep abreast of the provisions of the document system; supervision,
evaluation mechanism is not perfect and so on. Finally, the paper puts forward some
countermeasures to improve the comprehensive evaluation level of sub-branches and
promote the continual development of sub-branches.
Keywords:
risk management, internal control, supervision systemV
目 录
第 1 章 绪论....... 1
1.1 研究背景与意义 .... 1
1.2 研究方法与内容 .... 3
1.3 理论基础和文献综述 ........ 5
第 2 章 中国农业银行长春新春支行内部控制现状及存在的问题 .. 9
2.1 新春支行基本情况简介 .... 9
2.2 新春支行内部控制现状描述 ...... 11
2.3 新春支行内部控制存在的问题 .. 17
第 3 章 中国农业银行长春新春支行内部控制缺陷成因..... 19
3.1 未形成良好的内部控制环境 ...... 19
3.2 风险识别和评估机制不健全 ...... 12
3.3 控制活动执行力薄弱 ...... 23
3.4 信息交流与监督评价机制不完善 .......... 25
第 4 章 完善中国农业银行长春新春支行内部控制体系的策略 .... 28
4.1 优化内部控制环境 .......... 28
4.2 建立科学的风险评估和识别体系 .......... 31
4.3 强化控制活动的实用性与效率 .. 33
4.4 改进信息交流与监督评价机制 .. 36VI
结 论 ..... 40
参考文献 ........
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