特别是进入到 21 世纪的第二个十年以来，全球经济增速明显放缓，单纯依靠网
点扩张、存贷规模放大的外延式发展经营方式已经不适合当前银行业的发展要求，以
创新和服务为主导的差异化内涵式发展道路才是时下银行的唯一出路。各国银行业开
始主动或被动的进行着转型升级，在经济结构与发展模式上作出一系列调整，而在一
系列诸多变化升级中，银行内部控制体制的建设成为了各家银行的重中之重
本文采用理论分析与案例分析相结合的方法，以中国农业银行 W 分行作为研究对
象，从风险管理视角分析其内部控制体系的现状与不足，结合国内外银行的优秀经验，
尝试着为其建设出一套适合其发展要求的科学的内控体系，同时阐明这一体系建设与
实施的阻碍与保障措施
关键词：商业银行；风险管理；内部控制；农业银行；实施对策
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作者：周宇
指导老师：曹健
II
Research on the Internal Control of the W branch of
Agricultural Bank of China based on the Risk
Management
Abstract
With the acceleration of financial globalization and innovation, the banking risk
situation become increasingly complex, the risk events that sizes of international and
domestic banks facing have not only caused by external factors, but also by internal system
risk factors, which are gradually becoming the main risk, lead to unexpected losses and
reputation losses that tend to be more serious than the external factors caused, bring about
the negative effects of banks often be disastrous. Therefore, how to build and perfect the
internal control system in banks have drawn high attention to domestic and international
financial community.
Especially in the second decade of the 21st century, the growth of the global economic
slowed down significantly, solely through reliance on extensive development mode of
operation, such as the expansion of bank outlets or enlarge deposit and loan scale, is not
suitable for the requirements of current banking industry development. Only the
differentiated development path with innovation and service-oriented can be the way for
banks nowadays. National banks begin to transform and upgrade actively or passively, make
a series of changes and adjustments in economic structure and development model, and in
the numerous changes in the upgrade, the construction of Banks internal control system has
become the top priority at the banks.
This article adopted the method of combining theoretical analysis and case analysis,
took W branch of The Agricultural Bank of China as the research object. The author
analyzed its present situation and problems of internal control system from the perspective
of risk management, combined with the outstanding experience of domestic and foreign
banks, trying to build a set of scientific internal control system suitable to its development,
and expounding the block and safeguard measures of the construction and implementation
of this system.
Key words: Commercial Banks; Risk management; internal control; Agricultural bankIII
of China; The implementation of countermeasures
Written by：Zhou Yu
Supervised by：Cao Jian
目 录
1 绪论 ··1
1.1 研究背景 ·1
1.2 研究的意义和目的 ·1
1.2.1 完善和提高我国商业银行内部控制的理论水平 ··2
1.2.2 稳定中国银行业发展轨迹，增强其同业竞争力 ··2
1.2.3 为中国经济新常态的发展推波助澜 ··2
1.3 研究的思路、方法与框架 ·3
1.3.1 研究的思路与框架 ··3
1.3.2 研究的方法 ··4
1.4 国内外研究综述及简要评价 ·5
1.4.1 国外研究综述 ··5
1.4.2 国内研究综述 ··5
1.4.3 作者评述 ··6
2 商业银行风险管理及内部控制相关理论基础 ··8
2.1 商业银行风险管理理论基础 ·8
2.1.1 商业银行风险的涵义和种类 ··8
2.1.2 风险管理理论的发展历程 ··9
2.1.3 商业银行风险管理的要素10
2.2 商业银行内部控制理论基础·· 12
2.2.1 商业银行内部控制的涵义12
2.2.2 内部控制理论的发展历程12
2.2.3 商业银行内部控制的要素14
2.3 商业银行风险管理和内部控制两大理论的区别、联系与融合 ·· 15
2.3.1 两大理论的区别15
2.3.2 两大理论的联系16
2.3.3 两大理论的融合机理16
3 农业银行 W 分行风险管理和内部控制现状分析·· 17
3.1 农业银行 W 分行发展概况 · 17
3.2 农业银行 W 分行风险管理和内控体系现状 · 19
3.2.1 内部控制环境19
3.2.2 风险管理活动19
3.2.3 内部控制活动20
3.2.4 信息与沟通21
3.2.5 监督与评价21
4 基于风险管理视角的农业银行 W 分行内部控制体系存在的问题和成因探析·· 23
4.1 农业银行 W 分行内部控制体系存在的问题 · 23
4.1.1 并未形成良好的控制环境23
4.1.2 风险管理技术仍存在短板25
4.1.3 内部控制活动总体效果不够理想25
4.1.4 信息沟通渠道不够通畅26
4.1.5 监督和评价体制不完善27
4.2 农行 W 分行内部控制体系问题成因探析 · 28
4.2.1 外部原因28
4.2.2 内部原因29
5 农业银行 W 分行内控体系治理的思路及建议·· 31
5.1 农业银行 W 分行内控体系治理的目标 · 31
5
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