ZX担保公司内部控制案例分析

发布时间：2018-04-14 10:16

本文选题：担保公司 + 内部控制　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：内部控制是担保公司管理风险的基础,是担保公司持续稳健经营的关键。不论是2008年发生的全球金融危机、还是目前,随着我国对房地产行业调控、资本市场逐渐放开等宏观经济政策的实施,以及自今年初以来、经济增速下滑等客观因素的影响,经历了经营“冬天”的银行业都给夹缝中生存的担保行业带来了机遇和挑战。但就担保行业来讲：要经得起挑战,就必须拥有比银行业更加独到的风险把控能力,挑战才能变成发展机遇。众所周知：担保行业是个高风险行业,担保公司经营的产品就是“风险”,如何把风险管理在可控范围之内,是每个担保公司每笔业务都要面对的必答题,只是难度有所不同而已。本文以Zx担保公司作为研究对象,通过对其原来零散的规章制度进行梳理、分析,找出担保公司内部控制与把控风险的契合点(即：关键风险点),通过对其内部控制情况进行分析,对其内部控制缺陷提出对策建议,进而促进其实现战略目标。本文共分五个部分。第一部分为绪论,介绍了选题背景和意义、关于担保行业内部控制的国内外文献综述、研究的方法和内容以及创新及不足；第二部分为担保行业内部控制概述,介绍担保行业的发展历程、担保行业内部控制的主要内容及主要方法；第三部分为zx担保公司内部控制的现状及存在的主要问题,主要介绍ZX担保公司产生的背景及概况、内部控制现状及存在的问题；第四部分是本文的重点,通过第三部分的阐述,同时结合银监会2010年7月发布的《融资性担保公司内部控制指引》,对其内部控制缺陷提出对策建议；第五部分为结论,作者认为：实施有效的内部控制,是担保公司管理风险的基本前提。本文可能的贡献在于：通过深入调研zx担保公司内部控制实施情况,分析zx担保公司内部控制缺陷,按照紧盯“关键风险点”的方法,有针对性的提出适合目标公司风险管理的内部控制体系建设,不仅为zx担保公司实现战略目标起到“保驾护航”的作用,更希望为整个担保行业的健康发展起到抛砖引玉的效果。本文的不足之处在于：对内部控制中风险评估方面的量化研究欠缺。
[Abstract]:The internal control is the foundation of the guarantee company to manage the risk, and the key to the guarantee company's continuous and steady operation.Whether it is the global financial crisis that occurred in 2008 or at present, with the implementation of macroeconomic policies such as the regulation and control of the real estate industry, the gradual liberalization of the capital market, and the impact of objective factors such as the decline in economic growth since the beginning of this year,The banking industry, which has gone through the winter, has brought opportunities and challenges to the guarantee industry.But in the case of the guarantee industry: to stand up to the challenge, you have to have more unique risk control than the banking industry to turn the challenge into an opportunity for development.As we all know, the guarantee industry is a high-risk industry, and the products run by the guarantee company are "risk". How to manage the risk within the scope of control is a must answer for every business of the guarantee company.It's just that the difficulty is different.In this paper, Zx guarantee Company as the research object, through its original scattered rules and regulations to comb, analysis,By analyzing the internal control situation of the guarantee company, the paper puts forward some countermeasures and suggestions to promote the realization of the strategic goal by finding out the joint point between the internal control of the guarantee company and the controlling risk. The key risk point is the key point of risk control, and through the analysis of the internal control situation of the guarantee company, the countermeasures and suggestions are put forward.This paper is divided into five parts.The first part is the introduction, which introduces the background and significance of the topic, the domestic and foreign literature review on the internal control of the guarantee industry, the methods and contents of the research, the innovation and insufficiency; the second part is the overview of the internal control of the guarantee industry.This paper introduces the development course of the guarantee industry, the main contents and main methods of the internal control of the guarantee industry, the third part is the current situation and the main problems of the internal control of the ZX guarantee company, mainly introduces the background and general situation of the ZX guarantee company.The fourth part is the focus of this paper, through the third part of the elaboration,At the same time, combined with the internal control guidelines of financing guarantee companies issued by CBRC in July 2010, the author puts forward some countermeasures and suggestions to the defects of internal control. The fifth part is the conclusion, the author thinks that the implementation of effective internal control,Is the guarantee company manages the risk the basic premise.The possible contributions of this paper are as follows: by investigating the implementation of internal control in ZX guarantee company, analyzing the defects of internal control in ZX guarantee company, according to the method of "critical risk point",The internal control system which is suitable for the risk management of the target company is put forward, which not only plays the role of "escort" for the ZX guarantee company to realize the strategic goal,More hope for the healthy development of the entire guarantee industry to play the effect.The deficiency of this paper lies in the lack of quantitative research on risk assessment in internal control.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.39;F830.42

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