W商业银行信贷风险内部控制研究

发布时间：2018-01-09 03:23

本文关键词：W商业银行信贷风险内部控制研究　出处：《辽宁大学》2012年硕士论文　论文类型：学位论文

【摘要】：商业银行从其实质上里说是经营货币的特殊企业,在我国,传统上附属于行政机关的企业,随着经济社会的发展,已经逐步演变成为依法独立经营、自负盈亏的现代金融企业。由于金融市场的飞速发展,尤其是近些年以来,全球经济一体化和国际金融市场的紧密融合,给我国商业银行的发展压力和信贷风险也在不断增加。一般来说,商业银行的经营有三个原则,即安全性、流动性、效益性,在三原则中,安全性是始终摆在第一位的,资产尤其是信贷资产的安全性是资产的流动性和获利性的基本前提与条件。 2007年,中国银监会出台了《商业银行内部控制指引》,提出了一些原则性的要求,包括：统一授信管理信用风险识别与监测体系、授信决策与审批机制等等。在防范信贷风险方面,银行的内部控制是否能起到真正的作用,是否能够真正起到降低信贷风险、减少银行经营损失的作用,主要取决于两点：一是内部控制制度的设计是否合理、是否得到执行；二是内部控制执行的是否有效,真正做到保证银行战略的执行。本文在积极探索对信贷风险管理内部控制的主要理论,包括内部控制的建立实施与维护等理论,通过对W商业银行的实际进行对比与分析,在此基础上,提出了合理、有效的信贷风险内部控制建议,从而为W银行自身,以及我国的其他商业银行,如何采取措施提高内部控制水平、防范信贷风险提供了一定的指引。本论文共分为以下几个部分：绪论部分：主要从三个方面撰写,即选题的背景及依据、研究的内容与文献综述；首先是信贷风险及其内部控制诠释,接下来,第二部分、第三部分分析了W商业银行信贷风险现状及其形成的原因,第四部分提出了W商业银行信贷风险内部控制框架的构建方法,最后一部分是是结论。
[Abstract]:Commercial banks, in essence, are special enterprises operating money. In our country, the enterprises traditionally attached to administrative organs have gradually evolved into independent operation according to law with the development of economy and society. Due to the rapid development of financial market, especially in recent years, the integration of global economy and the close integration of international financial market. Generally speaking, commercial banks have three principles: security, liquidity, efficiency, in the three principles. Security is always the first, and the security of assets, especially credit assets, is the basic premise and condition of liquidity and profitability of assets. In 2007, China Banking Regulatory Commission issued "Commercial Bank Internal Control guidelines", and put forward some principled requirements, including: unified credit management credit risk identification and monitoring system. Credit decision making and approval mechanism, etc. In the prevention of credit risk, whether the internal control of the bank can play a real role, whether it can really play a role in reducing the credit risk and reducing the loss of bank operation. It mainly depends on two points: first, whether the design of internal control system is reasonable and whether it is implemented; Second, the implementation of internal control is effective, to ensure the implementation of bank strategy. This paper actively explores the main theory of internal control of credit risk management, including the establishment of the implementation and maintenance of internal control theory, through the comparison and analysis of the reality of W commercial banks, on the basis of this. Put forward reasonable and effective internal control of credit risk, so as to W Bank itself, as well as other commercial banks in China, how to take measures to improve the level of internal control. Prevention of credit risk provides some guidance. This thesis is divided into the following parts: Introduction: mainly from three aspects: the background and basis of the topic, the content of the study and literature review; First is the credit risk and its internal control interpretation, then, the second part, the third part analyzes the W commercial bank credit risk present situation and the formation reason. In the 4th part, the author puts forward the construction method of W commercial bank's internal control framework of credit risk, the last part is the conclusion.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33;F275

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