S市农村信用社会计业务操作风险管理研究

发布时间：2018-04-09 15:40

本文选题：农村信用社　切入点：会计业务　出处：《辽宁大学》2012年硕士论文

【摘要】：农村信用社经历了半个多世纪的发展,作为支持区域经济发展的重要金融机构,现正处于业务的扩张期。随着规模扩大、网点的增加、员工队伍的不断壮大,农村信用社在会计业务管理方面也暴露出了一定的问题,如操作人员素质低、风险控制手段落后、管理不到位等等。操作风险存在于农村信用社日常业务经营管理的方方面面,相当分散,其成因既有外部事件的影响,但更大部分是内部造成的。每个岗位上的业务操作人员,尤其是会计人员,都是一个微小的风险点,倘若管理出现疏漏,案件隐患将无处不在。在会计业务操作风险管理方面,S市农村信用社做了大量的探索和尝试,现推出了会计主管委派制度,并对会计主管实行联社统一管理,并规定会计主管不参与基层信用社的经营。此举对操作风险的防范起到了有效作用。但在操作风险管理文化、会计人员素质、会计操作风险管理能力、内部控制体系建设等方面有待于进一步加强。笔者作为一名基层会计业务管理人员,对会计业务操作风险管理方面存在的问题深有体会,深感会计业务操作风险无时不在,无处不在,会计业务操作风险管理的责任重大。会计业务操作风险损失一旦发生,后果非常严重。笔者在2008年曾参加了S市农村信用社会计业务操作管理制度的编制,从人的因素、流程、系统和外部事件这四个主要来源对会计业务操作风险管理有了更系统的了解和掌握。在MBA学习中,我也始终在思考如何加强会计业务操作风险管理的问题,并积累了一些想法和体会。论文从《新巴塞尔资本协议》中关于操作风险的规定出发,首先对操作风险管理的基本理论进行阐述,然后介绍了S市农村信用社会计业务操作风险管理现状,并对S市农村信用社会计业务操作风险管理存在的问题进行了分析,最后对S市农村信用社会计业务操作风险管理提出了相应的对策
[Abstract]:The rural credit cooperatives has experienced more than half a century of development, as an important financial institutions to support the development of regional economy, expanding period is now in the business. With the expansion of the scale of the network increases, the staff is constantly growing, rural credit cooperatives in the accounting business management also exposed some problems, such as the quality of operation low risk control personnel, backward, management is not in place and so on.
Exists in the daily business of rural credit cooperatives in all aspects of business management, operational risk is low, the causes of both the external events, but most are internal cause. Business operators on each job, especially the accounting personnel, is a tiny risk point, if management omissions, case hidden everywhere. In the management of accounting operation risk, S City, rural credit cooperatives have done a lot of exploration and attempt, we launched the appointment of the chief accountant system, and implement the unified management of the association in charge of accounting and accounting supervisor shall not participate in grassroots credit cooperatives business. This operation risk guard played effective. But in the operational risk management culture, the quality of accounting personnel, the ability of the operational risk management accounting, internal control system construction and other aspects need to be further strengthened.
As a basic accounting business management personnel, a deep understanding of the management of accounting operation risk problems, deeply operational risk accounting business at any time, everywhere, the management of accounting operation risk responsibility. Operational risk loss accounting business loss occurs, the consequences are very serious. The author has participated in the establishment in 2008 the city of S rural credit cooperatives accounting operation management system, process from human factors, the four main sources of system and external events on the management of accounting operation risk have a more systematic understanding and knowledge. In the MBA study, I also always thinking about how to strengthen the management of accounting operation risk problem. And accumulated some experience.
The provision of operational risk from the "new Basel capital agreement > based first on the basic theory of the operational risk management of the paper, and then introduced the S Rural Credit Cooperatives Accounting operational risk management status, and the presence of S rural credit cooperatives accounting operation risk management problems are analyzed, finally the corresponding the Countermeasures of S rural credit cooperatives accounting operation risk management is put forward

【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】：F275.3;F832.35

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