中国邮政储蓄银行内部控制的研究——以广州XX支行为例精选.doc

中国邮政储蓄银行内部控制的研究——以广州XX支行为例 AbstractIn recent years, financial reform is deepening.Chinas commercial banks follow the pace closely, and increase their awareness of internal control gradually, but still did not get rid of more and more risk. Theres much insecurity in the banks,which has threatened the security of entire financial system, and even disturbed the countrys economic order.As a newly restructured bank?China Postal Savings Bank, compared with the other four state-owned commercial banks, which has improved its own system of internal control ,but also exists a wide gap. The loss caused by more important case can not be ignored This paper selects some branch of the postal savings bank as the study sample, analyzesits internal control deficiencies, builds a comprehensive risk management of the internal control system. Main idea is: analyzes the risk of the branch of Postal Savings Bank in Guangzhou , study on its own internal control deficiencies in the daily management of risk furtherly,analyze the defects of the banks system of operational risk, credit risk, etc., and finally back to the risk issue, then indicates that the Postal Savings Bank should be how to establish effective internal control system.The main purpose of this paper is to provide a theoretical reference and the actual consultation for the construction of the Postal Savings Bank’s system Keywords: China Postal Savings Bank,Internal control,riskII暨南大学 MPAcc 学位论文:中国邮政储蓄银行内部控制的研究?以广州 XX支行为例 目录 摘要. I AbstractII 目录III 1 案例介绍. 1 1.1 引言 1 1.2 案例背景1 1.2.1 中国邮政储蓄银行的概况1 1.3 中国邮政储蓄银行广州XX支行内部控制概述. 4 1.3.1 邮储银行广州XX支行内部组织机构介绍 4 1.3.2 中国邮政储蓄银行广州XX支行内部控制现状 6 2 案例分析14 2.1 案例分析的目的、意义与基本思路 14 2.2 案例分析的理论基础 15 2.2.1 文献综述15 2.2.2 商业银行风险管理理论介绍17 2.2.3 内部控制理论18 2.3 中国邮政储蓄银行广州XX支行内部控制存在的问题 19 2.3.1 缺乏良好的内部控制环境. 20 2.3.2 风险识别与评估体系落后. 22 2.3.3 内部控制措施不到位24 2.3.4 信息系统落后25 2.3.5 内部监督机制不完善26 2.4 邮政储蓄银行广州XX支行内部控制问题的原因分析 27 2.4.1 外部原因 27 2.4.2 内部原因 28 2.5 完善邮政储蓄银行广州XX支行内部控制的措施. 29 2.5.