本文首先阐述了该研究的背景、意义和目的，以及研究的方法和内容，全面阐释
了 AD 银行成立至今的发展背景，然后就 AD 银行中存在的内控管理相关问题予以提
出。从内部环境、风险评估、控制活动、信息沟通和内部监督这五个主要方面对其现
状进行了深入分析，并从理论层面和现实层面对其内部控制中存在的问题进行了成因
分析。同时，还将结合 AD 银行的实际经营管理情况，对 AD 银行的内部控制情况进
行了整体评价，认为其目前评价过程中使用的都是定性分析方法，主观性太强，得出
的评价结论基本上都是内部控制有效的结论，未能提出实质性的内部控制缺陷，阻扰
了内部控制的整改和完善。总的来说，AD 银行的内部控制评价在防范风险方面差强
人意，内部控制评价系统的建设还处于成长期。本文将本着战略性、客观性、全面性
和适用性等原则对 AD 银行的内部控制评价体系进行了方案设计，包括相关评价点和
细则，以及评价工具的使用和实施，使 AD 银行的各项内控管理活动有据可依，也使
其内部控制制度趋于完善
关键词：内部控制，评价体系，层次分析法
作 者：彭 颖
指导老师：王则斌英文摘要 AD 银行内部控制评价体系的构建
II
The construction of internal control evaluation system of
AD Bank
ABSTRACT
The AD Bank is one of China&39;s three policy banks, the important part of the national
financial system and a witness of China&39;s financial reform. Since its inception, the AD
Bank has made leaps and bounds progress in many ways and has created a brilliant chapter
in the history of the country&39;s financial reform. However, due to the AD Bank by the state&39;s
approach to economic policy and the environmental impact of the domestic and
international growth, the AD Bank has too traditional business management and do not
keep up with the pace of development of the times. Particularly after the China&39;s
accession to WTO, the financial industry of our country followed it into an era of
internationalization and also faced the even more tense of the competition pressure and
competition atmosphere. Therefore, in order to safeguard the sustained and stable
development of the AD Bank and keep up with the pace of the times, we have to take some
advanced management methods and conduct a series of reform. Internal accounting control
is the basis of the Banking normal operation, throughout the course of business in the
banking sector as a whole effective system of internal accounting controls to ensure correct
implementation of effective internal control management program, of course, for the AD
Bank as well. All management of the AD Bank should establish a sound internal
accounting control system to enable smooth and effective to carry out of the work of the
AD Bank. Strengthening internal accounting management and supervision of the AD Bank
can improve the quality of accounting information, protect the security of the assets,
make the AD Bank correctly implement the state&39;s financial guidelines and policies to
ensure that the business activities of the healthy and stable .However, how to ensure that
the AD Bank of accounting information is true and complete to improve financial
management and the prevention of financial risks, how to prevent and reduce the AD
Bank’s flaws of operations and how to make the internal accounting control mechanisms to
adapt to the requirements of the development of the socialist economy and to adapt to the
modern organization and management model, this has become a major problem.AD 银行内部控制评价体系的构建 英文摘要
III
This paper describes the background, meaning, the purpose of the study and research
methods and content, and then interrogate issue of the management of internal control of
AD Bank. It analyze deeply their current situation from the control environment, risk
assessment, control activities, information and communication, monitoring and review of
the five principal aspects, at the same time analyze the internal accounting controls from
the theoretical and the realistic perspective. In addition, combining the actual operation and
management, we also make overall evaluation of accounting controls about the AD Bank.
We believe that it can substantially ensure correct accounting information and financial
activities of legitimate and promote the improvement of economic efficiency and the
realization of business objectives. However, there is a very serious problem and many
other aspects of the internal control management and it must be addressed fundamentally.
Establishing a modern financial enterprise system and preventing the production of a
variety of accounting risk has become the basis of the AD Bank of survival and
development. This article will be based on the principles of strategic, objectivity,
comprehensiveness and applicability to redesign a new program about the internal
accounting control system. We believe the AD Bank should reform from the establishment
of a comprehensive and clear corporate governance structure, a clear internal structure, the
establishment of improve internal oversight bodies and internal supervision system and
establish a sound risk assessment system for restructuring. At the same time, we provides
a range of countermeasures and suggestions to improve the internal accounting control
system of the AD Bank, make each management activities evidence-based and make its
internal accounting control system better.
Keywords: Internal control，Evaluation system，Analytic hierarchy process
Written by： Peng Ying
Supervised by： Wang Zebin目 录
第一章 绪 论 .......1
1.1 研究背景..........1
1.2 研究目的与意义..........1
1.2.1 研究目的....1
1.2.2 研究意义....2
1.3 研究方法及内容框架..3
1.4 可能的创新点..5
第二章 文献综述与理论分析 .......6
2.1 文献综述..........6
2.1.1 境外研究现状........6
2.1.2 国内研究现状........7
2.2.3 关于商业银行内部控制的研究.....
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