摘要
随着中国金融市场的不断开放和银行业竞争的日益激烈，商业银行面临的内外部风险因素愈加复杂多变，构建完善的内部控制体系成为保障银行稳健运营的关键。本研究以全面风险管理理论为指导，聚焦中国商业银行内部控制问题，旨在通过系统分析现有内部控制框架与风险管理实践之间的关系，探索优化内部控制的有效路径。基于文献综述与案例分析，结合问卷调查及访谈获取的一手数据，运用定性与定量相结合的研究方法，深入剖析当前中国商业银行在内部控制方面存在的主要问题，包括风险识别不充分、流程执行不到位、监督机制不健全等。研究发现，将全面风险管理理念融入内部控制体系能够显著提升商业银行的风险防控能力。创新之处在于构建了涵盖战略、运营、财务三个维度的综合评价指标体系，并提出基于大数据技术的风险预警模型，为完善商业银行内部控制提供了新思路。研究结果表明，通过强化董事会领导作用、优化内部审计职能、加强信息技术应用等措施，可以有效提高内部控制效率，降低经营风险，为中国商业银行实现可持续发展提供重要参考。
关键词：商业银行内部控制；全面风险管理；风险预警模型；内部审计；大数据技术应用
Abstract
With the continuous opening of China's financial markets and the intensifying competition in the banking sector, commercial banks are confronted with increasingly complex and volatile internal and external risk factors. Establishing a robust internal control system has become crucial for ensuring stable bank operations. Guided by comprehensive risk management theory, this study focuses on the internal control issues of Chinese commercial banks, aiming to explore effective pathways for optimizing internal controls through a systematic analysis of the relationship between existing internal control fr ameworks and risk management practices. Based on literature reviews, case studies, and primary data obtained from surveys and interviews, this research employs both qualitative and quantitative methods to thoroughly examine the main problems in current internal controls of Chinese commercial banks, including inadequate risk identification, insufficient process execution, and underdeveloped supervisory mechanisms. The findings indicate that integrating comprehensive risk management concepts into the internal control system can significantly enhance risk prevention capabilities of commercial banks. An innovative contribution of this study is the construction of an integrated evaluation index system covering strategic, operational, and financial dimensions, along with the proposal of a big data-based risk warning model, offering new perspectives for improving internal controls in commercial banks. The results show that enhancing the leadership role of the board of directors, optimizing internal audit functions, and strengthening information technology applications can effectively improve internal control efficiency and reduce operational risks, providing important references for achieving sustainable development in Chinese commercial banks.
Keywords：Commercial Bank Internal Control; Comprehensive Risk Management; Risk Warning Model; Internal Audit; Big Data Technology Application
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状 1
(三) 研究方法与思路 2
二、全面风险管理框架构建 2
(一) 风险管理理论基础 2
(二) 商业银行风险识别 3
(三) 风险评估与计量 3
三、内部控制体系设计 4
(一) 内控环境建设 4
(二) 风险应对策略 5
(三) 控制活动实施 6
四、内部控制有效性评价 6
(一) 评价指标体系 6
(二) 评价方法选择 7
(三) 持续改进机制 8
结 论 10
参考文献 11
随着中国金融市场的不断开放和银行业竞争的日益激烈，商业银行面临的内外部风险因素愈加复杂多变，构建完善的内部控制体系成为保障银行稳健运营的关键。本研究以全面风险管理理论为指导，聚焦中国商业银行内部控制问题，旨在通过系统分析现有内部控制框架与风险管理实践之间的关系，探索优化内部控制的有效路径。基于文献综述与案例分析，结合问卷调查及访谈获取的一手数据，运用定性与定量相结合的研究方法，深入剖析当前中国商业银行在内部控制方面存在的主要问题，包括风险识别不充分、流程执行不到位、监督机制不健全等。研究发现，将全面风险管理理念融入内部控制体系能够显著提升商业银行的风险防控能力。创新之处在于构建了涵盖战略、运营、财务三个维度的综合评价指标体系，并提出基于大数据技术的风险预警模型，为完善商业银行内部控制提供了新思路。研究结果表明，通过强化董事会领导作用、优化内部审计职能、加强信息技术应用等措施，可以有效提高内部控制效率，降低经营风险，为中国商业银行实现可持续发展提供重要参考。
关键词：商业银行内部控制；全面风险管理；风险预警模型；内部审计；大数据技术应用
Abstract
With the continuous opening of China's financial markets and the intensifying competition in the banking sector, commercial banks are confronted with increasingly complex and volatile internal and external risk factors. Establishing a robust internal control system has become crucial for ensuring stable bank operations. Guided by comprehensive risk management theory, this study focuses on the internal control issues of Chinese commercial banks, aiming to explore effective pathways for optimizing internal controls through a systematic analysis of the relationship between existing internal control fr ameworks and risk management practices. Based on literature reviews, case studies, and primary data obtained from surveys and interviews, this research employs both qualitative and quantitative methods to thoroughly examine the main problems in current internal controls of Chinese commercial banks, including inadequate risk identification, insufficient process execution, and underdeveloped supervisory mechanisms. The findings indicate that integrating comprehensive risk management concepts into the internal control system can significantly enhance risk prevention capabilities of commercial banks. An innovative contribution of this study is the construction of an integrated evaluation index system covering strategic, operational, and financial dimensions, along with the proposal of a big data-based risk warning model, offering new perspectives for improving internal controls in commercial banks. The results show that enhancing the leadership role of the board of directors, optimizing internal audit functions, and strengthening information technology applications can effectively improve internal control efficiency and reduce operational risks, providing important references for achieving sustainable development in Chinese commercial banks.
Keywords：Commercial Bank Internal Control; Comprehensive Risk Management; Risk Warning Model; Internal Audit; Big Data Technology Application
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状 1
(三) 研究方法与思路 2
二、全面风险管理框架构建 2
(一) 风险管理理论基础 2
(二) 商业银行风险识别 3
(三) 风险评估与计量 3
三、内部控制体系设计 4
(一) 内控环境建设 4
(二) 风险应对策略 5
(三) 控制活动实施 6
四、内部控制有效性评价 6
(一) 评价指标体系 6
(二) 评价方法选择 7
(三) 持续改进机制 8
结 论 10
参考文献 11
