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MBA毕业论文_于内部控制视角的Z银行Z分行合同管理优化研究PDF

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近年来,随着市场经济的持续发展,商业银行也在快速发展。根据中国银行保险监 督管理委员会2020年3月份银行业金融机构资产负债情况表显示,我国商业银行总资 产已经达到244万亿元,且比上年同期增长率为8.3%。商业银行的健康发展,对于我 国金融业的稳定具有举足轻重的影响,更对我国经济发展起到良好的促进作用。但相较 商业银行的发展而言,商业银行引发的相关案件也多次发生,对商业银行的发展产生了 不利的影响。而这些案件的发生,绝大部分是由于内部控制不到位而导致,其中重要的 一部分因合同管理而导致。因此如果要提高我国商业银行经营管理水平,那么对于合同 管理问题的研究必不可少。 本文在研究的过程中以Z银行Z分行为具体的研究对象,全面描述Z银行Z分行 的基本概况,同时对合同管理相关情况进行介绍,通过多种研究方法,发现并指出Z银 行Z分行合同管理中存在的问题,以内部控制理论为出发点,针对存在的问题从五方面 提出具体改进措施,为国内商业银行的合同管理优化提供参考,从而使合同管理的整体 水平得到有效提高。 合同管理作为商业银行内部控制风险管理的重要一方面,具有较高的研究价值。本 文的研究成果,一方面可以为完善Z银行Z分行合同管理体系提出意见和建议,降低合 同管理的风险,另一方面也为其他商业银行的合同管理体系的改进提供借鉴,具有较强 的实践价值。 关键词:商业银行,内部控制,合同管理 III ABSTRACT In recent years, with the continuous development of market economy, commercial Banks are also developing rapidly. According to the statement of assets and liabilities of banking financial institutions issued by China Banking and Insurance Regulatory Commission in March 2020, the total assets of China's commercial Banks have reached 244 trillion yuan, with a growth rate of 8.3% over the same period of last year. The healthy development of commercial Banks has a decisive influence on the stability of China's financial industry, and plays a good role in promoting China's economic development. However, compared with the development of commercial Banks, the related cases caused by commercial Banks also happened many times, which had a negative impact on the development of commercial Banks. And the occurrence of these cases, the vast majority is due to the internal control is not in place, an important part of which is due to contract management. Therefore, if we want to improve the management level of commercial Banks in China, it is essential to study the contract management. In the course of the research, this paper takes Z branch of Z bank as the concrete research object, describes the basic situation of Z branch of Z bank in an all-round way, and introduces the relevant situation of contract management, through various research methods, this paper finds and points out the problems existing in the contract management of Z branch of Z bank, taking the internal control theory as the starting point, puts forward the concrete improvement measures from five aspects in view of the existing problems, and provides the reference for the optimization of contract management of domestic commercial banks, so that the overall level of contract management has been effectively improved.. As an important aspect of risk management of commercial Banks' internal control, contract management has high research value. The research results of this paper, on the one hand, can put forward opinions and Suggestions for perfecting the contract management system of Z Branch of Z Bank, and reduce the risk of contract management; on the other hand, it can also provide reference for the improvement of contract management system of other commercial Banks, with strong practical value KEY WORDS:Commercial bank, Internal control, Contract management V 目 录 摘要 ........................................................................................................................................... I ABSTRACT ............................................................................................................................. III 1 绪论 ........................................................................................................................................ 1 1.1 研究背景及意义 ......................................................................................................... 1 1.1.1 研究背景 .......................................................................................................... 1 1.1.2 研究意义 .......................................................................................................... 2 1.2 国内外研究现状 ......................................................................................................... 3 1.2.1 国外研究现状 .................................................................................................. 3 1.2.2 国内研究现状 .................................................................................................. 5 1.2.3 文献述评 .......................................................................................................... 6 1.3 研究思路及方法 ......................................................................................................... 7 1.4 研究框架 ..................................................................................................................... 8 1.5 研究创新点 ................................................................................................................. 8 2 理论基础 .............................................................................................................................. 11 2.1 合同管理理论 ........................................................................................................... 11 2.2 内部控制理论 ........................................................................................................... 13 3 Z银行Z分行合同管理现状 ............................................................................................... 17 3.1 Z分行的基本情况 .................................................................................................... 17 3.1.1 发展历程 ........................................................................................................ 17 3.1.2 组织架构 ........................................................................................................ 18 3.1.3合同概况 ......................................................................................................... 19 3.2 Z分行合同管理相关情况现状 ................................................................................ 19 3.2.1 印章管理情况 ................................................................................................ 19 3.2.2 合同审批流程情况 ........................................................................................ 20 3.2.3 档案管理情况 ................................................................................................ 21 3.2.4 责任分工情况 ................................................................................................ 22 VIVI 3.2.5责任人员情况 ................................................................................................. 23 3.2.6监督管理情况 ................................................................................................. 23 3.3 Z分行合同管理现状调查 ........................................................................................ 24 3.3.1 调查方案 ........................................................................................................ 24 3.3.2 调查问卷设计 ................................................................................................ 24 3.3.3 调查问卷统计 ................................................................................................ 25 3.4本章小结 .................................................................................................................... 27 4Z分行合同管理存在问题 .................................................................................................... 29 4.1控制环境有待优化 .................................................................................................... 29 4.1.1 员工主观重视程度不够 ............................................