I 摘要 健全有效的内部控制体系有利于商业银行实现战略目标和经营目标，实现远 期效益，保证财务与管理报告的真实性和准确性，有助于商业银行 加强合规管理， 减少遭受监管处罚、法律制裁、重大声誉风险和财务损失的机率。商业银行加强 内部控制体系建设，具有重要意义。本文基于商业银行内部控制相关理论，运用 调研访谈、案例分析等方法，对H行河北分行内部控制现状进行深刻剖析，找 出存在的问题，提出内部控制体系优化方案。 本文首先阐述了H行河北分行内部控制体系优化的研究 背景与意义，并围 绕商业银行内部控制相关理论进行了分析研究，为H行河北分行内部控制体系 优化做好理论准备。其次对H行河北分行内部控制现状进行了系统分析，找出 内部 控制中存在的问题，认真分析问题发生的原因。再次，在对问题进行认真分 析的基础，以构建良好的内部控制环境为基础、全面的风险识别为前提、健全的 内部控制活动为核心 、顺畅的信息与沟通为支撑，有效的内部监督为保障为指导 思想，制定了H行河北分行内部控制体系优化方案。最后，从四个方面对H行 河北分行内部控制优化方案的实施进行保 障。 通过对H行河北分行内部控制体系的优化，将有助于提升H行河北分行的 内部管理水平，增强内部控制的有效性，保障各项业务的有序稳健发展。 关键词：商业银行；内部控 制；体系优化 燕山大学工商管理硕士学位论文 II Abstract Asoundandeffectiveinternalcontrolsystemisconducivetotherealizationof commercialBanks'strategicobjectivesandbusinessobjectives,therealizationof long-termbenefits,theassuranceoftheauthenticityandaccuracyoffinancialand managementreports,thestrengtheningofcompliancemanagement,andthereduction ofregulatorypenalties,legalsanctions,majorreputationrisksandtheprobabilityof financiallosses.ItisofgreatsignificanceforcommercialBankstostrengthenthe constructionofinternalcontrolsystem.Basedonthetheoryofinternalcontrolof commercialBanks,thispaperUSESthemethodsofinvestigationandinterview,case analysis,etc.,todeeplyanalyzetheinternalcontrolstatusofHebeibranchofbankH, findouttheexistingproblems,andputforwardtheoptimizationplanofinternal controlsystem. Thispaperfirstelaboratedtheresearchbackgroundandsignificanceofinternal controlsystemoptimizationofHebeibranchofHbank,andanalyzedandstudied relevanttheoriesofinternalcontrolofcommercialBanks,soastomaketheoretical preparationforinternalcontrolsystemoptimizationofHebeibranchofHbank. Secondly,thecurrentsituationofinternalcontrolinHebeibranchofHbankwas systematicallyanalyzedtofindouttheproblemsexistingininternalcontroland carefullyanalyzethecausesoftheproblems.Again,onthebasisofananalysisofthe seriousproblems,onthebasisofbuildingagoodinternalcontrolenvironment,a comprehensiveriskidentificationastheprerequisite,asoundinternalcontrol activitiesasthecore,thesmoothflowofinformationandcommunicationtosupport, effectiveinternalsupervisionforprotectionastheguidingideology,todeveloptheH lineHebeibranchoftheinternalcontrolsystemoptimizationscheme.Finally,the implementationofinternalcontroloptimizationschemeofHebeibranchofHbankis guaranteedfromfouraspects. TheoptimizationoftheinternalcontrolsystemofHebeibranchofHbankwill helpimprovetheinternalmanagementlevelofHebeibranchofHbank,enhancethe effectivenessofinternalcontrol,andensuretheorderlyandsteadydevelopmentof variousbusinesses. Keywords:commercialbank;internalcontrol;improvementoptimization 目录 III 目录 摘 要...............................................................................................................................................I Abstract..........................................................................................................................................II 第1章绪 论.............................................................................................................................1 1.1研究背景及研究意 义......................................................................................................1 1.1.1研究背 景.....................................................................................................................1 1.1.2研究意 义.....................................................................................................................1 1.2国内外研究现 状..............................................................................................................2 1.2.1国外研究现 状............................................................................................................2 1.2.2国内研究现 状............................................................................................................3 1.2.3国内外研究现状评 述..............................................................................................5 1.3研究内容与研究方 法......................................................................................................5 1.3.1研究内 容.....................................................................................................................5 1.3.2研究方 法.....................................................................................................................6 第2章内部控制相关理 论......................................................................................................7 2.1内部控制的基本概 念......................................................................................................7 2.1.1内部控制的定 义.......................................................................................................7 2.1.2内部控制的目 标.......................................................................................................7 2.1.3内部控制的基本原 则..............................................................................................8 2.1.4内部控制的基本要 素..............................................................................................8 2.2商业银行内部控制相关理 论.........................................................................................9 2.2.1岗位制约控制理 论...................................................................................................9 2.2.2授权审批理 论..........................................................................................................10 2.2.3会计控制理 论..........................................................................................................10 2.2.4绩效考评控制理 论.................................................................................................10 2.2.5预算控制理 论..........................................................................................................10 2.3本章小 结...........................................................................................................................11 第3章H行河北分行内部控制现状 分析..........................................................................12 3.1H行河北分行的基本概 况...........................................................................................12 3.2整体控制现状调 查.......................................................................................................13 3.3H行河北分行内部控制现状分 析..............................................................................13 3.3.1内部控制环境分 析...............................................................................................14 3.3.2风险评估分 析........................................................................................................14 3.3.3控制活动分 析........................................................................................................15 燕山大学工商管理硕士学位论文 IV 3.3.4信息与沟通 分析....................................................................................................20 3.3.5内部监督分 析........................................................................................................20 3.4内部控制存在问题及原 因...........................................................................................21 3.4.1内部控制环境方 面.................................................................................................21 3.4.2风险评估方