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隨著金融業(yè)全球化步伐的加快，宏觀金融風(fēng)險(xiǎn)的產(chǎn)生和國際傳導(dǎo)出現(xiàn)新的特點(diǎn)，我國
銀行業(yè)迎來了新的發(fā)展，同時(shí)也面臨著更大的經(jīng)營風(fēng)險(xiǎn)。內(nèi)部控制已成為保障商業(yè)銀行實(shí)
現(xiàn)經(jīng)營目標(biāo)的動(dòng)態(tài)過程和機(jī)制。因此，研究如何完善我國商業(yè)銀行內(nèi)部控制，強(qiáng)化風(fēng)險(xiǎn)管
理，具有很好的現(xiàn)實(shí)意義。
本文的寫作思路是圍繞如何完善我國商業(yè)銀行內(nèi)部控制機(jī)制，強(qiáng)化商業(yè)銀行風(fēng)險(xiǎn)管理
展開的。除導(dǎo)言外，本文在結(jié)構(gòu)上共分為三大部分:
第一部分是全文的基礎(chǔ)，首先介紹內(nèi)部控制的內(nèi)涵，商業(yè)銀行的風(fēng)險(xiǎn)種類，風(fēng)險(xiǎn)和內(nèi)
部控制之間的關(guān)系，其次介紹內(nèi)部控制和風(fēng)險(xiǎn)管理之間關(guān)系的經(jīng)濟(jì)學(xué)分析，其中著重介紹
了委托代理理論分析，并得出相應(yīng)的結(jié)論。
第二部分在第一部分的基礎(chǔ)上，分析了我國目前內(nèi)部控制的現(xiàn)狀，并且分析了造成目
前我國內(nèi)控機(jī)制不完善的原因，從內(nèi)部和外部兩個(gè)方面進(jìn)行了分析。通過分析得出完善我
國商業(yè)銀行內(nèi)控的必要性。然后通過實(shí)證案例具體分析了我國商業(yè)銀行內(nèi)控機(jī)制存在的不
足。
第三部分從完善公司治理結(jié)構(gòu)、構(gòu)建防范代理人風(fēng)險(xiǎn)的激勵(lì)機(jī)制、建立可量化的評價(jià)
機(jī)制、建立內(nèi)控文化、建立風(fēng)險(xiǎn)評估、加強(qiáng)信息披露等八個(gè)方面來提出完善我國內(nèi)部控制，
強(qiáng)化風(fēng)險(xiǎn)管理的主要思路。
本文定位于微觀層面，從實(shí)證研究出發(fā)，在以上分析的基礎(chǔ)上，以案例的形式對內(nèi)部
控制進(jìn)行了分析研究;最后對完善我國商業(yè)銀行內(nèi)部控制提出建議。
關(guān)鍵詞:委托代理內(nèi)部控制風(fēng)險(xiǎn)管理
目錄
摘要··························································································
abstract·····················································································
導(dǎo)言····························································································
一、選題的背景和意義····································································
二、文獻(xiàn)綜述
三、創(chuàng)新之處
四、研究方法和結(jié)構(gòu)安排································································
第一章內(nèi)控機(jī)制與商業(yè)銀行風(fēng)險(xiǎn)管理的關(guān)系分析································
1.1內(nèi)控機(jī)制的內(nèi)涵····································································
1·2內(nèi)部控制的發(fā)展·····································~·········4···················
1.3巴塞爾《銀行業(yè)有效監(jiān)管核心原財(cái)》下的內(nèi)控制度內(nèi)容·················
1.3·1組織結(jié)構(gòu)制度································································
1.3.2決策者及高層管理人員控制制度·········································
1.3·3業(yè)務(wù)控制制度·································································
1.3.4會(huì)計(jì)制度·······································································
1·3·5授權(quán)審批制度···································，·························..··
1.3.6合規(guī)、合法與反欺詐控制··················································
1.3.7計(jì)算機(jī)系統(tǒng)風(fēng)險(xiǎn)控制與計(jì)算機(jī)風(fēng)險(xiǎn)控制系統(tǒng)··························
1.3.8內(nèi)部檢查與稽核制度························································
1.4商業(yè)銀行的風(fēng)險(xiǎn)及其分類·····················································
1.5內(nèi)控機(jī)制和風(fēng)險(xiǎn)之間關(guān)系的經(jīng)濟(jì)學(xué)分析—委托代理理論··············
1.5.1委托代理關(guān)系的基本定義··················································
1.5.2委托一代理理論的基本分析框架·········································
1.6商業(yè)銀行風(fēng)險(xiǎn)種類與內(nèi)部控制的關(guān)系·······································
第二章我國商業(yè)銀行內(nèi)控機(jī)制的現(xiàn)狀及原因剖析·······························
2.1我國商業(yè)銀行的內(nèi)控制度現(xiàn)狀················································，··
2.1.1控制環(huán)境方面··································································
2.1.2風(fēng)險(xiǎn)評估方面····························································......
2.1.3控制活動(dòng)方面··········，··································..