光大银行湖南分行信贷风险内部控制研究

发布时间：2018-06-11 19:39

本文选题：信贷风险 + 商业银行　；参考：《湖南大学》2012年硕士论文

【摘要】：信贷业务作为商业银行最重要的银行业务，一直是银行利润的主要来源。但是，伴随着信贷业务产生的信贷风险则是一把“双刃剑”，一方面会带给银行更强的竞争力，另一方面也会带给银行名誉和经济上的损失。所以短期内信贷风险都会是考验我国银行业的最主要风险，而有效地防范信贷风险主要依赖于完善的内部控制制度的制约。目前，信贷风险内控制度的建设已经成为了学术界研究的重心，国内外很多学者也在此领域做出了不少贡献，但在我国商业银行实际应用过程中所取得的效果还不够明显。本文以光大银行湖南分行为研究对象，首先，从风险评估体系、信息管理系统以及授信制度等方面考察了该银行信贷风险内部控制的状况；其次，综合考虑COSO内部控制框架和《商业银行内部控制系统评估框架》的相关内容，分析了湖南分行信贷风险内部控制建设与实施过程中在控制环境、风险评估、控制活动、信息与沟通以及监督方面存在的问题；最后，针对湖南分行信贷风险内部控制存在的问题，，提出了完善内部控制环境、加强信贷风险管理、强化和提升内部控制活动、完善信息管理系统以及健全内部控制监督机制的改进措施。本文的研究内容对建立并完善光大银行湖南分行信贷风险内部控制制度，全面规范并加强信贷风险的管理，增强抵御风险的能力，提高其在同行业中的竞争力具有重要意义。同时希望本文提出的改进对策能为其他商业银行加强信贷风险内部控制提供借鉴和参考，为进一步完善我国商业银行内部控制做出贡献。
[Abstract]:As the most important banking business of commercial banks, credit business has always been the main source of bank profits. However, the credit risk that comes with the credit business is a "double-edged sword". On the one hand, it will bring the bank more competitive power, on the other hand, it will also bring the bank the loss of reputation and economy. Therefore, the short-term credit risk will be the most important risk to test our banking industry, and the effective prevention of credit risk mainly depends on the restriction of perfect internal control system. At present, the construction of internal credit risk control system has become the focus of academic research, many scholars at home and abroad have also made a lot of contributions in this field. However, the results obtained in the practical application of commercial banks in China are not obvious enough. This paper takes Everbright Bank Hunan Branch as the research object, first of all, from the risk assessment system, In the aspects of information management system and credit system, the internal control of credit risk is investigated. Secondly, the relevant contents of COSO internal control framework and evaluation framework of commercial bank internal control system are considered synthetically. This paper analyzes the problems existing in the construction and implementation of internal control of credit risk in Hunan Branch in the aspects of control environment, risk assessment, control activities, information and communication, and supervision. In view of the problems existing in the internal control of credit risk in Hunan Branch, this paper puts forward to perfect the internal control environment, strengthen the management of credit risk, strengthen and enhance the internal control activities. Improve the information management system and improve the internal control and supervision mechanism. The research content of this paper is of great significance to establish and perfect the internal control system of credit risk in Hunan Branch of Everbright Bank, to standardize and strengthen the management of credit risk, to strengthen the ability to resist risks and to improve its competitiveness in the same industry. At the same time, I hope that the improvement measures proposed in this paper can provide reference and reference for other commercial banks to strengthen the internal control of credit risk, and contribute to the further improvement of the internal control of commercial banks in China.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.33

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