隆回县农村信用社内部控制问题研究

发布时间：2018-01-16 13:21

本文关键词：隆回县农村信用社内部控制问题研究　出处：《湖南农业大学》2013年硕士论文　论文类型：学位论文

【摘要】：20世纪末以来,世界经济越来越呈现一体化的特点,国际金融环境也越来越市场化和自由化。但是宽松的金融环境也给各国的金融机构带来了巨大的问题,风险日渐突出、银行倒闭、金融案件猛增。究其原因,各国金融机构内部控制建设的缺乏是主因。农村信用社自1951年成立以来,在特定的时期其也为中国农村经济的发展做出了不可磨灭的贡献。但是其也不例外,内部控制建设现已成阻碍其进一步发展的主要障碍。本文以隆回县农村信用社为例,分析阐述内部控制建设各问题。旨在建立具有隆回特色的内部控制建设,提高其综合能力,特别是风险管理能力,为隆回农村信用社的商业目标发展助力。文章首先分析阐述了现有内部控制建设的一般理论,在查阅大量国内外文献的基础上,综合分析了国内外金融机构发展过程中内部控制建设发展状况。然后对比农村信用社目前内部控制建设状况,肯定了农村信用社发展过程中内部控制建设所取得的成绩,但同时结合隆回县农村信用社内部控制建设过程中存在普遍问题,并分析了其问题的原因所在。最后结合隆回县农村信用社的特点,对其内部控制体系建设的目标、框架和内容进行了设计。
[Abstract]:Since the end of twentieth Century, the world economy is increasingly showing the characteristics of integration, the international financial environment is more and more marketization and liberalization. But relaxed financial environment for national financial institutions brought huge problems, risks have become increasingly prominent, bank failures, financial cases soared. The reason for the lack of internal control construction of national financial institutions is the main reason. The rural credit cooperatives since its inception in 1951, in a specific period for the development of the rural economy Chinese made an indelible contribution. But it is no exception, the construction of internal control has become the main obstacle for its further development.
This paper takes Longhui County Rural Credit Cooperatives as an example, analyzes the problems of internal control construction. To establish internal control system with the characteristics of Longhui, improve the comprehensive ability, especially the ability of risk management for business goals help the development of rural credit cooperatives in Longhui. The paper firstly expounds the general theory of the internal control in construction. Based on a large number of references, a comprehensive analysis of the development process of domestic and foreign financial institutions in the construction of internal control. Then compare the development status of rural credit cooperatives is the construction of the internal control situation, affirmed the construction of internal control of rural credit cooperatives in the development process of the achievements, but also with the widespread problems of internal control process of the construction of Longhui county the rural credit cooperatives, and analyzes the reasons of its problems. Finally, combined with the characteristics of Longhui County Rural Credit Cooperatives, the internal control. The goal, frame and content of the Department are designed.

【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.35

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