I 摘要 作为国家金融体系中特别的一环，银行既代表国家实施金融政策，又兼具服 务功能，其稳定性对于金融业的重要性毋庸置疑。由于商业银行的主要经营对象 为流动性极强的货币，其有着其极为特殊的行业特征，建立稳健高效的内部控制 体系对商业银行的发展意义重大。只有保证内部控制有效性才能充分规避风险， 保障银行稳健发展。受经济全球化影响，商业银行出现危机后市场效应会急剧扩 大，带来的连锁反应甚至可能对一国乃至世界的经济都带来巨大影响。基于商业 银行内部控制的重要性，加强商业银行内部控制水平建设是保障银行稳健运行的 关键因素。而作为银行业的一支新兴力量，城市商业银行表现出了灵活的市场响 应能力和较强的金融服务水平，且其金融体系处于不断的自我更新中，与市场接 轨密切，建立健全城市商业银行内部控制体系，优化其控制结构，提高其内部控 制有效性，影响着整个金融市场的有效运行。而在商业银行运行实践中，商业银 行内部控制的有效性评价一方面可以充分检验设置的内部控制是否有效，另一方 面也为科学设计有效的内部控制提供实践论证。因此，商业银行内部控制有效性 评价，不只是可以发现商业银行内部控制中存在的缺陷，同时为完善商业内部控 制有效性水平提供更科学的依据。 本文将实证研究对象确定为近年来发展较快的城市商业银行Z银行，在查阅 了国内和国外关于内部控制有效性评价的相关文献资料后，通过对Z商业银行现 行的内部控制体系细致调研，结合Z商业银行的实际情况，从内部控制的五方面 选取有效性评价一级、二级指标，最终依据此评价指标模型对Z商业银行内部控 制有效性进行评价，并依据得分结果综合分析提出了具体的改进策略。 关键词：商业银行；内部控制；有效性评价；改进策略 摘要 II Abstract As a special part of the national financial system, banks not only implement financial policies on behalf of the country, but also have the service function. Its stability is undoubtedly important for the financial industry. As the main business object of commercial banks is highly liquid currency, which has its very special industry characteristics, the establishment of a stable and efficient internal control system is of great significance to the development of commercial banks. Only by ensuring the effectiveness of internal control can we fully avoid risks and ensure the steady development of banks. Under the influence of economic globalization, the market effect of commercial banks will expand rapidly after the crisis, and the chain reaction may even have a huge impact on the economy of a country and even the world. Based on the importance of internal control of commercial banks, strengthening the construction of internal control level of commercial banks is the key factor to ensure the stable operation of banks. As an emerging force in the banking industry, city commercial banks show flexible market response ability and strong financial service level, and their financial system is constantly in the process of self-renewal. They are closely connected with the market. They should establish and improve the internal control system of city commercial banks, optimize their control structure, and improve the effectiveness of their internal control, It affects the effective operation of the whole financial market. In the operation practice of commercial banks, on the one hand, the effectiveness evaluation of internal control of commercial banks can fully test whether the internal control is effective, on the other hand, it also provides practical demonstration for the scientific design of effective internal control. Therefore, the effectiveness evaluation of internal control of commercial banks can not only find the defects in the internal control of commercial banks, but also provide a more scientific basis for improving the effectiveness of internal control of commercial banks. In this paper, the empirical research object is identified as Z bank, a city commercial bank which has developed rapidly in recent years. After consulting the relevant literature on the effectiveness evaluation of internal control at home and abroad, through detailed investigation of the current internal control system of Z Commercial Bank, combined with the actual situation of Z commercial bank, the first 摘要 III and second level indicators of effectiveness evaluation are selected from five aspects of internal control, Finally, according to the evaluation index model, the paper evaluates the effectiveness of internal control of Z Commercial Bank, and puts forward specific improvement strategies based on the comprehensive analysis of the score results. Keywords: Commercial Bank; Internal control; Assessment of the Effectiveness; Promotion Strategy 目 录 IV 目 录 摘要 ................................................................................................................................1 Abstract ..........................................................................................................................II 第1章 绪 论 ..............................................................................................................1 1.1 研究背景与意义 .............................................................................................1 1.1.1 研究背景 ..............................................................................................1 1.1.2 研究意义 ..............................................................................................2 1.2 国内外研究综述 .............................................................................................3 1.2.1 国外研究综述 ......................................................................................3 1.2.2 国内研究综述 ......................................................................................4 1.2.3 文献述评 ..............................................................................................5 1.3 研究内容与方法 .............................................................................................5 1.3.1 研究内容 ..............................................................................................5 1.3.2 研究方法 ..............................................................................................5 1.4 创新点 .............................................................................................................6 第2章 商业银行内部控制有效性评价理论基础及评价体系设计 ..........................7 2.1 商业银行内部控制有效性内涵 .....................................................................7 2.1.1 内部控制的概念 ..................................................................................7 2.1.2 内部控制有效性概念 ..........................................................................7 2.2 内部控制有效性评价的标准和对象 .............................................................7 2.2.1 内部控制的标准 ..................................................................................7 2.2.2 内部控制有效性评价的对象 ..............................................................8 2.3 有效性评价指标体系的构建 .........................................................................9 2.3.1 设计原则 ..............................................................................................9 2.3.2 内部控制有效性评价指标体系的构建 ............................................10 2.4 商业银行内部控制有效性评价方法 ...........................................................12 2.4.1 内部控制有效性评价方法的概述 ....................................................12 2.4.2 评价的方法的选择 ............................................................................13 2.5 商业银行内部控制有效性评价结果的运用 ...............................................13 2.6 本章小结 .......................................................................................................14 目 录 V 第3章 Z商业银行内部控制现状 ............................................................................15 3.1 Z商业银行简况 ............................................................................................15 3.1.1 Z商业银行发展现状 .........................................................................15 3.1.2 Z 银行内部控制体系现行模式 ........................................................15 3.1.3 Z商业银行内部控制的特点 ........