博弈論在A商業(yè)銀行內(nèi)部控制中的運(yùn)用研究



摘  要

20世紀(jì)80年代以來(lái)，隨著金融全球化、一體化、自由化、創(chuàng)新化的發(fā)展，全球金融業(yè)進(jìn)入了一個(gè)動(dòng)蕩的時(shí)期，英國(guó)巴林銀行倒閉、日本大和銀行破產(chǎn)、東南亞金融危機(jī)頻頻發(fā)生，與其相伴的蔓延效應(yīng)使風(fēng)險(xiǎn)迅速擴(kuò)散，產(chǎn)生巨大的波及和放大效應(yīng)，嚴(yán)重地威脅著世界經(jīng)濟(jì)的安全。博弈論作為一種科學(xué)方法，其應(yīng)用不受行業(yè)和部門的限制，從系統(tǒng)觀點(diǎn)出發(fā)，力圖以整個(gè)系統(tǒng)的最佳方案來(lái)解決系統(tǒng)各部分之間的利害沖突，尋求最佳行動(dòng)方案。

目前，國(guó)有A商業(yè)銀行正處于轉(zhuǎn)軌時(shí)期，計(jì)劃經(jīng)濟(jì)的制度缺陷依然存在，市場(chǎng)經(jīng)濟(jì)體制不健全，商業(yè)銀行風(fēng)險(xiǎn)不斷積累，防范和化解銀行風(fēng)險(xiǎn)是商業(yè)銀行乃至整個(gè)國(guó)家的首要任務(wù)之一。中心城市歷來(lái)是商業(yè)銀行角逐的主戰(zhàn)場(chǎng)。面對(duì)今年我國(guó)銀行業(yè)對(duì)外資全面開(kāi)放已經(jīng)到來(lái)，商業(yè)銀行已成為我國(guó)銀行體系健康發(fā)展的一個(gè)重要問(wèn)題，面臨著怎樣盡快完善自身內(nèi)控機(jī)制，增強(qiáng)風(fēng)險(xiǎn)防范能力，從股份制銀行和外資銀行的“四面夾擊”中突圍出去，找到自己發(fā)展空間的嚴(yán)峻使命。本文的研究工作初步探討了博弈論在A商業(yè)銀行內(nèi)部控制中的應(yīng)用，結(jié)合內(nèi)部控制理論，本文分析了A商業(yè)銀行內(nèi)部控制的現(xiàn)狀，探討了博弈論在A商業(yè)銀行中的應(yīng)用，并結(jié)合博弈論知識(shí)及內(nèi)控五要素理論探討了A商業(yè)銀行完善內(nèi)部控制的對(duì)策。

本文的研究認(rèn)為，A商業(yè)銀行內(nèi)控制度的全面建設(shè)是有效防范和化解金融風(fēng)險(xiǎn)的關(guān)鍵，內(nèi)控建設(shè)的目標(biāo)是最大限度地利用銀行內(nèi)部資源，保證業(yè)務(wù)經(jīng)營(yíng)的健康快速發(fā)展，而博弈論知識(shí)在監(jiān)督越權(quán)、授權(quán)分工以及審計(jì)博弈等方面有著廣泛的應(yīng)用，因此將博弈論知識(shí)與內(nèi)部控制五要素相結(jié)合應(yīng)用于A商業(yè)銀行內(nèi)部控制是可行并且有效的。




關(guān)鍵詞：內(nèi)部控制；商業(yè)銀行；博弈論

ABSTRACT

Since the , with the financial globalization, integration, liberalization innovation the global financial industry has entered a turbulent period the British Barings collapse, the Japanese Daiwa Bank bankruptcy, frequent financial crises in Southeast Asia, and its concomitant risk of rapid spread of the contagion effects to produce a huge spread and amplification of a serious threat to the security of the world economy. s a scientific method,  application without restrictions on industries and sectors, from the system point of view, trying to best the entire system to solve the system of conflict of interest between the various parts, to find the best action. In this , the integration of real-time based on Game research knowledge to explore the commercial bank's internal control measures.

At present, the state-owned A Commercial bank isin the switch time, the planned economy system flaw still exists, the market economy system is not perfect, the Commercial bank risk accumulates, guards against and melts the bank risk is unceasingly one of the Commercial bank and even entire national most important tasks. The key city is always the main battlefield which the Commercial bank contends. Already arrived facing this ur country Banking industry to the foreign capital comprehensive opening, the Commercial bank has become an important question, face consummating oneself to control fromthe mechanism  as soon as possible, enhancement risk guard ability, “four converging attack” breaks through from the joint stock system bank and the Foreign bank, found oneself development opportunities the stern mission. This article research work discussed the Game research theory initially in a Commercial bank internal control application, the union internal control theory this article minute has analyzed a Commercial bank internal control present situation, has discussed the Game research theory in a Commercial bank's application, and unified the Game research knowledge and controls from the inside five essential factor theories to discuss a Commercial bank to consummate the internal control the countermeasure.

believed that a Commercial bank control from the inside system's comprehensive construction is the effective guard and the melt finance risk key, controls from the inside the construction the goal maximum limit uses the bank interior resources, guaranteed that the  the health fast, but the Game research knowledge uses as well as audits aspects and so on gambling to have the widespread application in the resources optimization, therefore unif the Game research knowledge and five essential  in a Commercial bank internal control is feasible and effective.

Keywords: Internal control; commercial banks; Game Theory




目錄

博弈論在A商業(yè)銀行內(nèi)部控制中的運(yùn)用研究 I

摘  要 I

ABSTRACT II

第一部分  緒論 6

一、選題動(dòng)機(jī)和意義 6

（一）選題動(dòng)機(jī) 6

（二）選題意義 6

二、本選題國(guó)內(nèi)外研究現(xiàn)狀 7

（一）國(guó)外研究現(xiàn)狀 7

（二）國(guó)內(nèi)研究現(xiàn)狀 8

三、本選題相關(guān)理論依據(jù) 9

（一）內(nèi)部控制理論 9

（二）博弈論基本理論 11

四、本文研究思路及方法 13

（一）研究思路 13

（二）研究方法 13

五、本文主要架構(gòu)、創(chuàng)新點(diǎn)及局限性 13

（一）本文主要架構(gòu) 13

（二）本文研究的創(chuàng)新點(diǎn) 13

（三）本文研究的局限性 13

第二部分 ..