N农商银行内部控制问题研究

发布时间：2018-01-09 08:37

本文关键词：N农商银行内部控制问题研究　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随我国金融行业逐步深化发展,作为金融行业不可或缺的一部分,银行业面临着前所未有的机遇与挑战,金融风险也不断加化。为了配合我国的金融业发展,更好的适应我国的金融体制,更为了能在激烈的金融竞争中得以生存,农村金融也开始了一轮革新,众多省市的农村信用社开启了改制之路。转变服务方式,扩大服务范围,转型为农村商业银行。N农商银行于2009年挂牌正式成立,由N农村信用社改制成立的N农商银行。改制多年,N农商银行努力发展,不断扩大经营,基本完成了由农村信用社转变为农商银行的过程。多年一直重视于经营的发展,而忽略了内部控制问题的完善,因此,本文将针对其具体情况进行分析,找出相关问题,并给合理可行的参考建议。本文主要采用案例分析法、实地考察法及文献分析法。文章第一部分是关于研究的背景、意义及研究内容方法,并对国内外关于内部控制理论的文献进行了阐述;第二部分是相关的商业银行内部控制的理论,该部分为研究N农商银行内部控制问题奠定理论基础。第三部分是N农商银行的历史沿革和简介,并根据内部控制五要素阐述N农商银行内部控制的现状。第四部分通过分析现状,指出N农商银行内部控制中存在的问题并加以分析。并在第五部分提出完善N农商银行内部控制的参考意见。最后一章是结论与展望,对全文做一个总结,认为N农商银行内部控制仍然有许多需要改进的地方。
[Abstract]:With the gradual deepening of China's financial industry development, as an integral part of the financial industry, the banking industry is facing the opportunities and challenges of the financial risk is hitherto unknown, continue to increase. In order to meet the development of the financial industry of our country, to adapt to China's financial system better, but in order to survive in the fierce financial competition. Rural finance also began a round of reform, many provinces and cities of rural credit cooperatives on the restructuring of the road. Changing the service mode, expand the scope of services for the transformation of the rural commercial bank.N rural commercial bank was founded on 2009 formally established by the N, the reform of rural credit cooperatives established N rural commercial bank restructuring. For many years, N rural commercial bank to develop. Continue to expand the business, basically completed the transformation from rural credit cooperatives for rural commercial bank. In the years of development has always attached great importance to management, while ignoring the improvement of internal control problems, therefore, the needle The specific analysis of the situation, find out the related problems, and give reasonable suggestions. This paper mainly uses the method of case analysis, field survey and literature analysis. The first part is about the research background, significance and research contents and methods, and the domestic and foreign literature on the theory of internal control are discussed; second part is the theory of internal control of commercial banks, as part of the internal control problems of N rural commercial bank to lay the theoretical foundation. The third part is the N rural commercial bank's history and profile, and according to the internal control five elements explains the current situation of internal control of N rural commercial bank. The fourth part through the analysis of the status quo, pointed out the existence of internal control in N business the bank and analyze the problem. And in the fifth part puts forward the suggestions of N rural commercial bank internal control. The last chapter is the conclusion and Prospect of the text. A summary of the internal control of N rural commercial bank, there are still many places need to be improved.

【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.35;F830.42

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