湖南省农村商业银行内部控制研究
发布时间：2018-08-18 09:03
【摘要】：农村金融是农村经济的主要组成部分之一,大力发展农村金融,对农村生活水平、基础设施建设、经济、乃至社会的稳定发展都起到了重要作用。我国的金融体制在不断革新,国有银行进行了股份制改革并上市,城市合作社改制为城市商业银行,外资银行或中外合资银行纷纷涌入中国,大量新兴的股份制商业银行如雨后春笋不断出现,农村金融业的发展也不例外,开始由农村信用社改制为农村商业银行。 农村信用社为了扩宽自己在金融业上的发展,适应经济变化,使自己在激烈的金融竞争上生存下来,不断发展壮大,开始大刀阔斧的进行股份制改革,转变成产权明晰,制度规范,定位正确,理念比较超前的农村商业银行。 2010年5月5日,湖南省成立了首家农村商业银行——湖南浏阳农村商业银行,到2014年4月份,湖南省已由县级农村信用社联社或农村合作银行改制为县级农村商业银行的达23家。改制后的农村商业银行综合实力、抗风险能力明显增强,业务发展也得到提速。 但经过改制后一段时间的运营,湖南省农村商业银行仍然面临着经营管理不科学、运营效率不高、不良资产占比不低,内部金融风险隐患较大等各种问题。出现这些问题的主要原因是内部控制制度不科学,因此不断改革、完善湖南农村商业银行内部控制制度是规范农村商业银行运营操作、防范各类金融风险和继续保持稳定高效发展的关键。 本文正是从这一背景出发,带着上述问题,从内部控制角度结合会计方面的知识,以湖南省农村商业银行为研究对象,并以湖南省第一家农村商业银行——湖南浏阳农村商业银行为案例,深入分析湖南省农村商业银行内部控制的现状和突出问题,找出原因,从完善内部会计控制制度、加强内部控制风险防范、加强内部审计制度三个方面给出具体的对策,希望能为湖南省农村商业银行内部控制制度的完善提供帮助。
[Abstract]:Rural finance is one of the main components of rural economy. The development of rural finance plays an important role in rural living standards, infrastructure construction, economy and even the stable development of society. The financial system of our country is constantly innovating, the state-owned banks have carried out the joint-stock system reform and listed on the stock market, the urban cooperatives have been transformed into the city commercial banks, and foreign banks or Sino-foreign joint venture banks have poured into China one after another. A large number of new joint-stock commercial banks have been springing up, and the development of rural financial industry is no exception, the rural credit cooperatives began to be transformed into rural commercial banks. In order to broaden their development in the financial industry, adapt to economic changes, make themselves survive in the fierce financial competition, continue to develop and grow, rural credit cooperatives have begun to carry out drastic shareholding system reform and turned into clear property rights. Rural commercial banks with normative system, correct positioning and advanced concept. On May 5, 2010, Hunan Province established the first rural commercial bank, Liuyang Rural Commercial Bank of Hunan, until April 2014. Hunan has been transformed from county-level rural credit cooperatives or rural cooperative banks to 23 county-level rural commercial banks. After restructuring, the comprehensive strength of rural commercial banks, the ability to significantly enhance risk-resistance, business development has also been speeded up. However, after a period of operation, Hunan rural commercial banks are still faced with various problems, such as unscientific management, low operational efficiency, non-performing assets, large internal financial risks and so on. The main reason for these problems is that the internal control system is not scientific, so the continuous reform and perfection of the internal control system of Hunan Rural Commercial Bank is to standardize the operation and operation of rural commercial banks. Guard against all kinds of financial risks and continue to maintain stable and efficient development of the key. From this background, with the above problems, this paper combines the knowledge of accounting from the angle of internal control, taking Hunan Rural Commercial Bank as the research object. Taking Hunan Liuyang Rural Commercial Bank, the first rural commercial bank in Hunan Province, as a case, this paper deeply analyzes the present situation and prominent problems of the internal control of Hunan Rural Commercial Bank, finds out the reasons, and improves the internal accounting control system. To strengthen the risk prevention of internal control and strengthen the internal audit system three aspects of specific countermeasures, hoping to provide help for the improvement of the internal control system of Hunan Rural Commercial Bank.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42
本文编号：2189001
[Abstract]:Rural finance is one of the main components of rural economy. The development of rural finance plays an important role in rural living standards, infrastructure construction, economy and even the stable development of society. The financial system of our country is constantly innovating, the state-owned banks have carried out the joint-stock system reform and listed on the stock market, the urban cooperatives have been transformed into the city commercial banks, and foreign banks or Sino-foreign joint venture banks have poured into China one after another. A large number of new joint-stock commercial banks have been springing up, and the development of rural financial industry is no exception, the rural credit cooperatives began to be transformed into rural commercial banks. In order to broaden their development in the financial industry, adapt to economic changes, make themselves survive in the fierce financial competition, continue to develop and grow, rural credit cooperatives have begun to carry out drastic shareholding system reform and turned into clear property rights. Rural commercial banks with normative system, correct positioning and advanced concept. On May 5, 2010, Hunan Province established the first rural commercial bank, Liuyang Rural Commercial Bank of Hunan, until April 2014. Hunan has been transformed from county-level rural credit cooperatives or rural cooperative banks to 23 county-level rural commercial banks. After restructuring, the comprehensive strength of rural commercial banks, the ability to significantly enhance risk-resistance, business development has also been speeded up. However, after a period of operation, Hunan rural commercial banks are still faced with various problems, such as unscientific management, low operational efficiency, non-performing assets, large internal financial risks and so on. The main reason for these problems is that the internal control system is not scientific, so the continuous reform and perfection of the internal control system of Hunan Rural Commercial Bank is to standardize the operation and operation of rural commercial banks. Guard against all kinds of financial risks and continue to maintain stable and efficient development of the key. From this background, with the above problems, this paper combines the knowledge of accounting from the angle of internal control, taking Hunan Rural Commercial Bank as the research object. Taking Hunan Liuyang Rural Commercial Bank, the first rural commercial bank in Hunan Province, as a case, this paper deeply analyzes the present situation and prominent problems of the internal control of Hunan Rural Commercial Bank, finds out the reasons, and improves the internal accounting control system. To strengthen the risk prevention of internal control and strengthen the internal audit system three aspects of specific countermeasures, hoping to provide help for the improvement of the internal control system of Hunan Rural Commercial Bank.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42
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