邮储银行A市分行小额信贷内部控制问题研究

发布时间：2018-03-24 10:09

本文选题：邮储银行　切入点：小额信贷　出处：《吉林大学》2013年硕士论文

【摘要】：小额信贷业务是我国金融行业中的一项重要收入来源。经过几十年的迅猛发展，小额信贷业务已经占据了收入的主导地位。中国邮储银行是在原来邮政储蓄业务的基础上发展起来的新的商业银行，为了顺利完成向现代化商业银行的转型，也为了更好地满足当地政府的要求，中国邮储银行将小额信贷业务作为主抓业务来看待。经过长时间的发展，小额信贷业务取得了很大的进步，为企业和社会都带来了一定经济效益，成为服务当地经济发展的必不可少的新的业务类型。但是，由于小额信贷业务的经营方式独具特色，而且其发展还没有形成一定的规模，其发展的进程又过于快速，所以其对风险的防御和控制能力就显得相对不足，，导致小额信贷业务的内部控制问题凸显了出来，这也导致小额信贷业务的发展步伐显得特别艰涩。另外，领导层面比较重视传统的批发零售和大额贷款类业务，而对小额信贷业务的重视程度还不是十分强烈，这也成为小额信贷业务的发展进程中的一项重大隐患。在现阶段中国邮储银行A市分行的发展过程中，由于小额信贷业务发展过于快速，管理举措不够完善，导致一些客户贷款后没有及时还款，低还款率和较高的逾期率已经严重阻碍了小额信贷业务经营规模的迅速扩大，从而影响了银行整体经济效益的提高。这些内部控制问题的存在，牵绊了小额信贷业务的发展，严重影响了邮储银行收入水平的提高。因此，我们应该将管理好小额信贷业务纳入银行经营制度和管理体制创新的一项重要内容，应该采取切合实际的措施夯实邮储银行小额信贷业务的发展基础。本文针对邮储银行信贷业务内部控制情况的现状，结合邮储银行A市分行信贷业务发展过程中出现的问题来进行研究。本文首先介绍了我国邮储银行小额信贷业务内部控制理论基础与研究综述，然后结合实际分析了我国邮储银行A市分行小额信贷业务内部控制存在的问题，详细介绍了邮储银行A市分行小额信贷业务的发展现状及内部控制风险的表现形式，并从内部和外部两方面详细分析了邮储银行A市分行小额信贷内部控制问题产生的原因。在此基础上有针对性地提出邮储银行A市分行小额信贷业务内部控制的完善措施，主要从强化银行操作环节，有效防范内部控制风险及完善银行管理模式，全面提高内部控制质量两方面进行阐述。本文有助于邮储银行A市分行小额信贷部门加强小额信贷风险管理，从而更好的促进邮储银行A市分行小额信贷业务的发展，并可以对其他商业银行完善小额信贷业务内控制度起到借鉴作用。
[Abstract]:Microfinance is an important source of income in China's financial industry. After decades of rapid development, The micro-credit business has already occupied the dominant position of income. The Postal savings Bank of China is a new commercial bank developed on the basis of the original postal savings business. In order to smoothly complete the transition to a modern commercial bank, Also in order to better meet the requirements of the local government, the Postal savings Bank of China regards microfinance business as its main business. After a long period of development, the microfinance business has made great progress. It has brought certain economic benefits to enterprises and society, and has become an indispensable new type of business to serve the local economic development. However, because of the unique mode of operation of micro-credit business, and its development has not yet formed a certain scale, The process of its development is too fast, so its ability to defend and control risks is relatively inadequate, leading to the internal control problems of microfinance business highlighted. This has also led to a particularly difficult pace of development of microfinance business. In addition, the leadership has paid more attention to the traditional wholesale and retail business and large loan business, while the importance of microfinance business has not been very strong. This also becomes a major hidden trouble in the development process of micro-credit business. In the process of development of A City Branch of China Postal savings Bank at this stage, due to the rapid development of micro-credit business and inadequate management measures, some customers have not repaid their loans in time. The low repayment rate and high overdue rate have seriously hindered the rapid expansion of the operation scale of microfinance business, thus affecting the improvement of the overall economic benefits of banks. The existence of these internal control problems has hindered the development of microfinance business. This has seriously affected the improvement of the income level of postal savings banks. Therefore, we should bring the management of microcredit into the banking system and innovation of the management system. Practical measures should be taken to consolidate the basis for the development of postal savings bank microfinance business. This paper aims at the present situation of the internal control of postal savings bank's credit business, Combined with the problems in the development of credit business of Postal savings Bank A City Branch, this paper first introduces the theoretical basis and research review of the internal control of micro-credit business of Postal savings Bank in China. Then it analyzes the problems existing in the internal control of micro-credit business of A City Branch of Postal savings Bank in China, and introduces in detail the development status of micro-credit business in A City Branch of Postal savings Bank and the manifestation of internal control risk. And from the internal and external aspects, this paper analyzes in detail the causes of the internal control problem of micro-credit in A City Branch of Postal savings Bank. On the basis of this, it puts forward the perfect measures for improving the internal control of micro-credit business in A City Branch of Postal savings Bank. Mainly from strengthening the operation link of the bank, effectively preventing the risk of internal control and perfecting the management mode of the bank, This paper is helpful for the micro-credit department of A City Branch of Postal savings Bank to strengthen the micro-credit risk management, so as to better promote the development of micro-credit business in A City Branch of Postal savings Bank. And can be used for reference to other commercial banks to improve the internal control system of microfinance business.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4

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