中行河南省分行内控环境研究

^论文编号:KJ1369 ^论文字数:14631，附开题报告

关键词：内控环境；企业文化；人力资源管理；组织结构

中行河南省分行内控环境研究

摘要

 银行作为经营货币的特殊企业，面临着比一般企业范围更广、种类更多、损失更大、影响更深的风险。目前商业银行业务范围不断拓展，竞争更加激烈，防范我国商业银行风险日趋重要。内部控制是防范风险的有效措施，是商业银行自我调节和约束的机制，内控环境是内控系统发挥作用的基础，所以如果内控失效，其关键原因是内控环境存在问题。所以当务之急是完善内控环境。本文以中国银行河南省分行为例，对其内部控制环境现状进行分析，在分析中发现中国银行河南省分行在内部控制环境方面有以下不足：首先对企业文化认识不足，缺乏执行力；其次人力资源管理不善；最后组织结构急需完善。针对这些问题提出了相应的改进建议，包括：首先推进省分行企业文化建设；其次完善人力资源管理；最后建立有效的公司治理结构。希望这些改进建议对在中行河南分行内控环境的完善提供帮助，相信在中行河南分行上下员工共同的努力下，河南分行会建立起与自己发展相适应的内控环境机制。
 
Abstract
 As a special industry of managing monetary fund, bank faces broader scopemore type, bigger loss, deeper effect than the common enterprise in risk. At present, the domain of commercial bank business is enlarged, and the competition is more and more intensive, then to prevent financial risk is important. The internal control is a effective measure to prevent risk. The internal control is a very intrinsic mechanism which the enterprise adjusts themselves and restricts themselves. The main reason which causes the internal control out of operation is that the internal environment is imperfect. So the urgent task is to complete the internal control environment. This paper takes the Bank of China Henan branch for example, analyses the Henan branch’s internal control environment, and finds out the following aspects: First employee lack inadequate understanding about the enterprise’s culture and a lack of execution. Second human resources are mismanaged. The last organization structure needs improvement. Aiming at these problems,this paper puts forward the corresponding improvements, including: First promote enterprise culture construction.Second perfect the human resource management. The last establish effective corporate governance structure.Hope these Suggestions for improvement is helpfull to the Henan branch of the internal control environment,Under the joint efforts of the staff Henan branch, Henan branch will set up the internal control environment mechanism which adapts its own developing.
 
Key words: Internal Control Environment; Enterprise Culture; Human Resource Management; Organizational Structure 
 
目录

引言 1
一、商业银行内部控制理论及文献综述 2
 （一）商业银行内部控制的概念 2
 （二）内部控制理论的发展历程 2
 （三）内部控制要素 3
 （四）控制环境在内控中的作用 4
 （五）文献综述 5
二、中国银行河南省分行内部控制环境现状 6
 （一）中国银行河南省分行简介 6
 （二）中国银行河南省分行内部控制环境现状 7
三、中国银行河南省分行内部控制环境存在的问题 8
 （一）对企业文化认识不足，缺乏执行力 8
 （二）人力资源管理不善 10
 （三）组织结构急需完善 11
 四、中行河南分行内部控制环境优化措施 11
 （一）推进省分行企业文化建设 11
 （二）完善人力资源管理 12
 （三）建立有效的公司治理结构 13
五、结论 13
参考文献 14
致谢 15
 

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