目录.........................................................1.........................................................2.............................................................3.................................4.....................................4...........................4.............................5....................6...........................................6.................................8...................................8.............................................8...................................................8...........................................9...................................9.........11..................................................11..............................................11....................................11..................................................12......................................12........................13............................13.............................................13.......................14............14........................14........................................14..............................................15..........................................15........................................15........................................15............................16....................16................................17........................17..........................18....................................18..............................18........................................19............................................................20........................................................21............................................................23中文摘要随着经济大背景的不断变化，金融市场化的不断深入，互联网金融对客户消费、理财和支付方式带来的影响，商业银行的经营模式和内容也不断翻新。在智能金融的席卷中，金融衍生品层出不穷，银行业务日益丰富，由此也带来了更高的内部风险控制水平的要求。然而国内许多商业银行在追逐利益的同时，内控标准却跟不上节奏，“烟台商业银行高管窝案”、“农行票据”案件等导致了许多经济犯规与金融犯罪，影响着金融市场的秩序。因此，对如何提高银行内部控制水平，完善内控制度的研究也具有了重要意义。本文采用了理论研究法和案例分析法，首先简要介绍了商业银行和内部控制的基本概念以及我国商业银行现阶段内部控制的发展状况，接着以烟台商业银行的高管窝案为例，分析了高管经济犯罪背后所影射的银行内部控制存在的问题，并从内部和外部环境两个方面出发，剖析了其问题背后存在的原因，最后则对我国商业银行内控现价段研究成果进行了总结，对未来研究方向进行了展望。关键词：商业银行、内部控制、风险评估、监督审计ABSTRACTWiththecontinualchangesoftheeconomicbackground,thecontinuousdeepeningoffinancialmarketization,andtheimpactofInternetfinanceoncustomers'spending,wealthmanagement,andpaymentmethods,thebusinessmodelandcontentofcommercialbankshavealsobeenconstantlyrefurbished.Intheengulfmentofsmartfinance,financialderivativeshaveemergedinrapidly,andbankingserviceshavebecomeincreasinglyrich.Thishasledtoahigherdemandofinternalriskcontrollevel.However,whilemanydomesticcommercialbanksarepursuinginterests,internalcontrolstandardshavenotkeptupwiththerhythm.The“YantaiCommercialBankSeniorExecutiveCase”andthe“ABCBankBill”casehaveledtomanyeconomicfoulsandfinancialcrimes,disturbingtherulesoffinancialmarkets.Thus,thestudyonhowtoimprovetheinternalcontrolofbanksandestablishtheinternalcontrolsystemmatte...
VIP
