建设银行保定分行个人住房贷款内部控制制度设计

发布时间：2018-03-29 20:05

本文选题：建设银行保定分行　切入点：个人住房贷款业务　出处：《河北金融学院》2014年硕士论文

【摘要】：自1992年中国建设银行在北京发放国内第一笔个人住房贷款后,该业务在国内商业银行悄然兴起,随着我国住房制度改革的全面推进和金融体制改革开放的逐步深入,各商业银行正逐步将个人住房贷款业务确定为重要的战略发展方向和利润增长点。个人住房贷款多是中长期贷款,风险具有隐藏性和后发性,伴随着近年来房地产市场的快速发展,目前个人住房贷款已进入风险高发区间。而纵观近年来国内外商业银行发生的事件和危机,我们发现,内部控制设计或运行上的缺陷是商业银行事件频发的主要原因。所以,本文研究商业银行的个人住房业务内部控制不仅具有必要性,而且具有紧迫性。本文共分为五部分,第一部分介绍了选题的背景及意义,国内外研究现状及研究的范围、方法与思路；第二部分介绍了商业银行个人住房贷款内部控制相关理论,包括COSO内部控制理论和我国现有的个人住房内部控制规范体系；第三部分介绍了笔者通过半年的专业实践和实地调研所了解和掌握到的建设银行保定分行个人住房贷款内部控制的具体状况；第四部分,基于前文相关文献的分析和理论的解读,本文针对建设银行保定分行个人住房贷款内部控制的实际运行情况,从控制环境、风险识别与评估、控制活动、信息与沟通和监控五个方面,对建设银行保定分行个人住房贷款内部控制进行了评价,并分析了其五要素存在的不足,如内控制度更新不及时、业务流程不合理、档案管理工作不规范和内部控制自我评价走过场等问题；第五部分,在以上分析和评价和基础上,本文以提高服务效率和银行经营效益为设计目的,对建设银行保定分行个人住房贷款内部控制制度进行梳理和设计,绘制出了业务流程图,并对其个人住房贷款内部控制五要素的缺陷提出了针对性的改进措施,如提出落实贷款面谈面签的实施细则、全面推行基于个人住房贷款“A+P”管理系统的自动化审批、加快档案扫描系统的上线和建立内控合规综合管理平台等。建立健全和完善个人住房贷款内部控制是一个长期的工作,既需要理论上的大胆创新,更要有实践上的谨慎执行。本文的创新点在于,将COSO内部控制理论应用在建设银行保定分行个人住房贷款这个具体业务的内部控制评价及构建上,是对COSO内部控制理论微观领域的一次有益尝试,希望能够在优化建设银行保定分行以及其他商业银行的个人住房贷款内部控制上起到一定的借鉴作用。
[Abstract]:Since the China Construction Bank issued the first personal housing loan in Beijing in 1992, the business has quietly risen in domestic commercial banks. With the overall promotion of housing system reform and the gradual deepening of the reform and opening up of the financial system in China, Commercial banks are gradually defining personal housing loan business as an important strategic development direction and profit growth point. Personal housing loans are mostly medium- and long-term loans, and the risks are hidden and latecomer. With the rapid development of the real estate market in recent years, personal housing loans have now entered into high-risk areas. However, looking at the events and crises that have taken place in domestic and foreign commercial banks in recent years, we find that, The defects in the design or operation of internal control are the main reasons for frequent incidents in commercial banks. Therefore, it is not only necessary but also urgent to study the internal control of individual housing business in commercial banks in this paper. This paper is divided into five parts. The first part introduces the background and significance of the topic, domestic and foreign research status and research scope, methods and ideas; the second part introduces the commercial bank personal housing loan internal control theory, Including the COSO internal control theory and the existing individual housing internal control norms system; The third part introduces the specific situation of the internal control of personal housing loan in Baoding Branch of China Construction Bank, which the author understands and grasps through the professional practice and field investigation for half a year; the fourth part is about the internal control of the personal housing loan in Baoding Branch of China Construction Bank. Based on the analysis of the previous related documents and theoretical interpretation, this paper aims at the actual operation of the internal control of personal housing loans in Baoding Branch of China Construction Bank, from the control environment, risk identification and evaluation, control activities, This paper evaluates the internal control of personal housing loan in Baoding Branch of China Construction Bank from five aspects of information, communication and monitoring, and analyzes the shortcomings of its five elements, such as that the internal control system is not updated in time, and the business process is unreasonable. The fifth part, based on the above analysis and evaluation, the purpose of this paper is to improve service efficiency and bank management efficiency. This paper combs and designs the internal control system of personal housing loan of Baoding Branch of Construction Bank, draws out the business flow chart, and puts forward the corresponding improvement measures to the defects of the five elements of the internal control of the personal housing loan. For example, the implementation rules of interview and interview of loans are put forward, the automatic examination and approval based on personal housing loan "AP" management system is carried out in an all-round way, the file scanning system is put on line and the comprehensive management platform of internal control compliance is established, and so on. It is a long-term work to establish and perfect the internal control of personal housing loan. It needs not only the bold innovation in theory, but also the prudent execution in practice. The application of COSO internal control theory to the evaluation and construction of individual housing loan in Baoding Branch of China Construction Bank is a beneficial attempt in the micro field of COSO internal control theory. Hope to optimize the construction bank Baoding branch and other commercial banks on the internal control of personal housing loans play a certain reference role.
【学位授予单位】：河北金融学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4;F299.23

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