I 学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独 立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论 文不含任何其他个人或集体已经发表或撰写过的作品成果。对本文的 研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人 完全意识到本声明的法律结果由本人承担。 学位论文版权使用授权书 本人完全了解云南财经大学有关收集、保存、使用学位论文的规 定，即：按照有关要求提交学位论文的印刷本和电子版本；学校有权 保存并向国家有关部门或机构送交论文和论文电子版，允许学位论文 被查阅或借阅；学校可以公布学位论文的全部或部分内容，可以采用 影印、缩印或其它复制手段保存、汇编、发表学位论文；授权学校将 学位论文的全文或部分内容编入、提供有关数据库进行检索。 （保密的学位论文在解密后遵循此规定）摘要 II 摘要 财务风险是商业银行面临诸多风险中较为关键的一种风险，商业银行如何有 效的防御和控制风险，提升自身盈利水平，保证其业务经营的稳定性，其财务风 险管理不容忽视。商业银行在不断探讨如何有效的加强财务风险管理，让财务风 险管理在整个运营过程和各个环节中发挥重要作用，使银行的各项任务和目标得 以实现，而这些任务和目标的实现又依赖于企业的内部审计。针对形形色色的行 业和不同的领域内部审计表现出其独特的审计内容，目的在于帮助部门、单位的 管理人员实现最有效的管理。现如今商业银行从以前的单纯追求盈利和市场占有 率，逐步认识到内部审计在银行风险管理中的作用，工作范围也逐步从财务信息 质量评估向企业管理的各个领域渗透。内部审计又与外部审计相互配合并互相补 充，良好的内部审计制度，能为外部审计提供参考依据，提高外部审计工作质量 及效率。在中国，内部审计作为国家审计的基础，被纳入审计监督体系，在企业 中占据着重要作用。而且内部审计人员的审计内容不再仅针对银行账务信息的合 法、公允发表审计意见，而是更多地关注银行的内部控制制度是否完善和可靠运 行。内部审计人员的工作任务也从单纯的发现问题向提供审计整改建议过度，风 险审计向管理审计过度。企业管理离不开内部审计，整改内部审计中发现的问题 能使企业管理最大效能的发挥其企业管理的作用，使企业的运营效率大大增强， 让每个员工都能竭尽所能的发挥其优势，让其财务清晰，组织结构合理，目标明 确，正确地进行投融资，向顾客提供最优的产品品质和服务质量，树立良好的企 业形象，为社会实实在在的做出一些贡献等。对于财务风险管理问题的研究目前 国内外主要集中在整个银行业或者某家商业银行，很少关注基层财务风险状况。 财务风险管理水平在商业银行中大多位于较低的状态，所以一方面需要不断的创 新和发展自身业务，另一方面还需要建立与其发展相匹配的内部审计体系，运用 最新的审计方法对财务风险进行内部审计，有效控制风险，提高管理水平。 因此，本文从商业银行内部审计出的财务风险管理问题入手，运用文献法、 案例分析法和实地调查等研究方法从内部审计的视角出发，希望通过风险审计案 例分析来提高 A 支行管理水平从而降低其经营风险。本文首先介绍了商业银行财 务风险、内部审计的相关理论及文献综述，阐述了内部审计在商业银行财务风险摘要 III 管理中的作用。然后以 A 支行为案例研究对象，通过对 A 支行的风险审计发现的 问题，以这些问题作为出发点来分析 A 支行财务风险管理方面存在的原因，发现 A 支行财务风险管理意识和能力薄弱，指出财务风险问题及管理层面所需要的思 考，包括内部控制制度不健全所带来的风险、获取企业财务信息不健全带来的风 险、过分强调经营效益导致的风险等。需要从加强建立健全的风险管理体系、建 立有效的控制和监督机制、提高对财务风险的认知程度、建立专业化、高水平的 银行内部审计人才队伍来提升 A 支行内部财务风险管理能力。最后，内部审计人 员作为企业风险控制的重要参与者有资格也有责任对其管理制度进行优化研究， 通过内部审计分析商业银行在风险管理方面的能力和成效，发现并报告重大风险 隐患，对 A 支行提出改善建议和措施，并监督其财务风险控制措施的具体实施情 况。 关键词：商业银行；财务风险；企业管理；内部审计Abstract IV Abstract Financial risk is a key risk for commercial banks to face many risks. How can commercial banks effectively defend and control risks, enhance their own profitability, and ensure the stability of their business operationsIts financial risk management can not be ignored. Commercial banks are constantly exploring how to effectively strengthen financial risk management, so that financial risk management can play an important role in the entire operation process and various links, so that the bank's tasks and goals can be achieved. The realization of these tasks and objectives depends on the internal audit of the enterprise. The internal audit of various industries and different fields shows its unique audit content. The purpose is to help the management personnel of the department and unit achieve the most effective management. Now commercial banks have gradually realized the role of internal audit in bank risk management from the former pure pursuit of profit and market share, and the scope of work has gradually penetrated into various areas of enterprise management from financial information quality assessment. Internal audit and external audit complement each other, good internal audit system, can provide reference for external audit, improve the quality and efficiency of external audit. As the foundation of national audit, internal audit is incorporated into the auditing supervision system and plays an important role in enterprises. Moreover, the internal audit personnel's audit content no longer only expresses the audit opinion about the bank's account information legally and fairly, but pays more attention to whether the bank's internal control system is perfect and reliable. Internal auditors 'work tasks also go from simply identifying problems to providing audit recommendations for rectification, and risk audits to management audits. Enterprise management can not be separated from internal audit. Overhauling the problems found in internal audit can make the enterprise management maximize its effectiveness, so that the operating efficiency of the enterprise is greatly enhanced, and every employee can exert its advantages to theAbstract V best of his ability. Let its financial clarity, reasonable organizational structure, clear goals, correct investment and financing, provide customers with the best product quality and service quality, establish a good corporate image, and make some contributions to the society. At present, the research on financial risk management mainly focuses on the entire banking industry or a commercial bank at home and abroad. Little attention is paid to the financial risk situation at the grassroots level. The level of financial risk management in commercial banks is mostly at a low level. Therefore, on the one hand, it is necessary to continuously innovate and develop its own business. On the other hand, it is also necessary to establish an internal audit system that matches its development. It is necessary to use the latest audit methods to carry out internal audit on financial risks, effectively control risks and improve the management level. Therefore, this paper starts from the financial risk management problems of the internal audit of commercial banks, and uses the literature method, case analysis method and field investigation methods to start from the perspective of internal audit, hoping to improve the management level of the A branch through risk audit case analysis to reduce its business risk. This paper first introduces the theory and literature review of financial risk and internal audit of commercial banks, and expounds the role of internal audit in financial risk management of commercial banks. Then, using the A branch as a case study object, through the problems found in the risk audit of the A branch, and using these issues as a starting point to analyze the reasons for the financial risk management of the A branch, it is found that the A branch has weak financial risk management awareness and capacity. It points out the problems of financial risk and the considerations needed at the management level, including the risks brought about by the imperfect internal control system, the risks brought about by the imperfect acquisition of financial information of the enterprise, and the risks caused by excessive emphasis on operating efficiency. It is necessary to improve the internal financial risk management capability of Bank A by strengthening the establishment of a sound risk management system, establishing effective control and supervision mechanisms, raising the awareness of financial risks, and establishing aAbstract VI professional and high-level bank internal audit team. Finally, internal auditors, as important participants in enterprise risk control, are qualified and responsible to optimize their management systems, analyze the ability and effectiveness of commercial banks in risk management through internal audit, and identify and report significant risks. Make suggestions and measures for the improvement of branch A and supervise the implementation of its financial risk control measures. Key words: Commercial banks; Financial risk; Enterprise management; Internal audit目录 VII 目 录 摘要.........................................................................................................II Abstract......................................................................................................IV 第一章 绪论............................................................................................... 1 第一节 研究背景及意义..................................................................................1 一、研究背景..............................................................................................................1 二、研究目的及意义................................................................................................. 2 第二节 研究内容与研究技术路线..................................................................3 一、研究内容..............................................................................................................3 二、技术路线..............................................................................................................4 第三节 研究方法..............................................................................................4 一、文献分析法..........................................................................................................4 二、实地调查法..........................................................................................................5 三、案例分析法..........................................................................................................5 第二章 理论基础与文献综述...................................................................6 第一节 商业银行财务风险相关理论..............................................................6 一、财务风险概念与特征......................................................................................... 6 二、财务风险管理的定义及目标.............................................................................7 三、商业银行财务风险概念与分类.........................................................................8 四、商业银行财务风险管理...................................................................................10 五、商业银行财务风险管理理论基础...................................................................13 第二节 内部审计相关理论............................................................................15 一、内部审计工作流程........................................................................................... 15 二、内部审计分类................................................................................................... 15 三、内部审计在商业银行财务风险管理中的作用...............................................17 第三节 国内外文献综述................................................................................19目录 VIII 一、国外相关研究综述........................................................................................... 19 二、国内相关研究综述........................................................................................... 21 三、文献小结............................................................................................................22 第三章 内部审计中 A 支行财务风险管理现状及存在的问题........... 24 第一节 A 支行财务风险现状........................................................................24 一、A 支行情况简介................................................................................................24 二、A 支行财务风险管理现状............................................................................... 24 三、历年内部审计中财务风险问题情况...............................................................25 第二节 内部审计中 A 支行存在的财务风险问题.......................................27 一、资产质量风险................................................................................................... 27 二、操作风险............................................................................................................29 三、表外项目风险................................................................................................... 31 四、声誉风险............................................................................................................32 第四章 A 支行财务风险成因分析及应对措施.....................................34 第一节 风险成因............................................................................................34 一、财务风险管理意识薄弱...................................................................................34 二、内部控制制度不健全....................................................................................... 35 三、获取财务信息不健全....................................................................................... 36 四、过分强调经营效益........................................................................................... 37 五、审计部门未尽到其预防财务风险的职责.......................................................38 第二节 应对措施............................................................................................39 一、提高对财务风险的认知程度...........................................................................39 二、建立健全的风险管理体系...............................................................................40 三、建立有效的控制和监督机制...........................................................................41 四、完善全面预算管理制度、充分发挥预算功能...............................................43 五、建立专业化、高水平的银行内部审计人才队伍...........................................44 第五章 研究结论及展望.........................................................................46 第一节 研究结论............................................................................................46 第二节 本文存在的不足及展望....................................................................47