河北省农村信用社内部控制研究

发布时间：2018-01-12 02:33

本文关键词：河北省农村信用社内部控制研究　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：金融机构是经营货币的高风险行业，换句话说也就是“离钱最近，也是离危险最近”的行业，特别是作为地方性金融机构的农村信用社，是以自律为主要特征的单个独立法人，资产规模小，抵御风险能力弱，而内部控制又是控制风险的关键。但目前大部分农村信用社，正处于改革发展阶段，体制改革、业务发展任务繁重，致使内控建设相对滞后，导致案件频发，从这些案件中不难发现，绝大部分是由于信用社内部人员违规操作、内控不严造成的。因此，这就迫切需要建立一套责权分明、相互制约、运作有序的内控机制，使之适应当前农村信用社改革、发展的新形势的需要。基于以上原因，本文作者根据自身从事农村信用合作金融工作的实际，通过借鉴和吸收国际上先进内控理论和实践的成熟经验，对河北省农村信用社内部控制展开研究论述。本文阐述了金融机构内部控制的一般理论、概念、内涵、基本要素及内容步骤等诸方面，，河北省农信社内部控制的现状、存在的问题和成因分析，在此基础上对如何健全和完善河北省农村信用社内部控制体系提出了相对具体的操作方法。它不仅能够规范和加强河北省农村信用社内部控制体系的建设，而且能够督促和指导农村信用社进一步提高自身免疫力，克服存在的内控缺陷，建立合规健全的内部控制机制，确保实现安全稳健运行，逐步实现向商业化金融机构演变的最终目标。
[Abstract]:Financial institutions are high-risk businesses operating money, in other words, those that are "closest to money, and closest to danger", especially rural credit cooperatives as local financial institutions. Is a self-discipline as the main characteristics of a single independent legal person, assets are small, the ability to resist risk is weak, and internal control is the key to control risk, but at present, most rural credit cooperatives are in the stage of reform and development. System reform, heavy business development tasks, resulting in the construction of internal control is relatively lagging behind, leading to frequent cases, from these cases it is not difficult to find that the vast majority of the internal staff of credit cooperatives because of illegal operations. Therefore, it is urgent to establish a set of internal control mechanism with clear responsibility, mutual restriction and orderly operation to meet the needs of the new situation of the reform and development of rural credit cooperatives. Based on the above reasons, the author of this paper according to their own practice of rural credit cooperative finance, through the reference and absorption of international advanced internal control theory and practice of mature experience. This paper expounds the general theory, concept, connotation, basic elements and content steps of the internal control of financial institutions. The present situation, problems and causes of the internal control of Hebei Rural Credit Cooperative. On this basis, how to improve and improve the internal control system of Hebei rural credit cooperatives put forward a relatively specific operation method, it can not only standardize and strengthen the construction of Hebei rural credit cooperatives internal control system. And can supervise and guide the rural credit cooperatives to further improve their own immunity, overcome the shortcomings of internal control, establish a compliance and sound internal control mechanism to ensure the safe and stable operation. Gradually realize the ultimate goal of the evolution to commercial financial institutions.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.35

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