邮政储蓄银行BY支行小额贷款内部控制研究

发布时间：2018-01-27 16:11

本文关键词： 内部控制邮储银行小额贷款　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在信贷业务飞速发展的今天,小额贷款业务发展成为金融机构的主要收入。几十年的快速发展之后,可以知道小额贷款业务在整个贷款业务中的地位变得非常重要。中国邮政储蓄银行经历过邮政集团的变更成为集各种特色业务为一体的商业银行。邮政储蓄银行通过自身的合理定位及战略分析之后,认为将小额贷款作为贷款的主营业务具有良好的发展前景,这也符合政府促进小额贷款业务发展的要求。通过一段时间的小额贷款业务的发展,它为金融机构的发展为社会的进步做出了巨大的贡献,变成了金融机构为经济发展开展业务中不可或缺的业务种类。小额贷款业务的发展有自己的特点,短时间发展速度飞快,快速的发展就会忽略风险暴露很多问题。由于单方面关注小额贷款业务的发展速度,内部控制的相关制度没有及时做出合理调整,内部控制风险出现了,成为制约小额贷款业务发展的重要因素之一,阻碍了邮政储蓄银行的进步从而影响银行总体的业绩和收入。所以,处理好小额贷款业务中的涉及金融机构经营和管理的发展的不利因素是刻不容缓的,必须协同金融机构的相关部门做好内部控制风险管理的工作,采取积极的措施筑牢小额贷款业务的基础地位。本文主要研究了邮政储蓄银行有关小额贷款业务内部控制的一些情况,在这其中,将邮储银行BY支行信贷业务作为分析的案例,指出信贷业务发展中内部控制执行缺陷产生的漏洞。文章首先介绍邮政储蓄银行小额贷款,然后指出其内部控制的理论基础和现实意义,其次通过邮储银行BY支行“被贷款”事件指明小额贷引发的内部控制问题思考及成因,最后,提出合理的措施来解决邮储银行小额贷款业务内部控制问题。本文有利于邮储银行BY支行提高小额贷款内部控制效率,进一步促进邮储银行BY支行小额信贷业务的合理健康发展,还能对其他商业银行处理小额信贷业务内部控制问题起到积极地引导作用。
[Abstract]:With the rapid development of credit business, microfinance business has become the main income of financial institutions. After decades of rapid development. It can be seen that the role of microfinance in the whole loan business has become very important. The postal savings bank of china has experienced the change of postal group to become a commercial bank with all kinds of special business. Postal savings bank. Through its own reasonable positioning and strategic analysis. It is believed that microfinance as the main business of loans has a good development prospects, which is also in line with the requirements of the government to promote the development of microfinance business. Through a period of time the development of microfinance business. It has made a great contribution to the development of financial institutions for the progress of society and has become an indispensable business type in the development of financial institutions for economic development. The development of microfinance business has its own characteristics. In a short period of time, the rapid development will ignore the risk exposure of a lot of problems. Due to unilateral attention to the development of microfinance business, the internal control system has not made reasonable adjustments in time. The emergence of internal control risk has become one of the important factors restricting the development of micro-loan business, which hinders the progress of the postal savings bank and thus affects the overall performance and income of the bank. It is urgent to deal with the unfavorable factors involved in the development of the management and management of financial institutions in the microfinance business. We must cooperate with the relevant departments of financial institutions to do a good job in the internal control of risk management. Take active measures to build the basic position of microfinance business. This paper mainly studies the postal savings bank on the internal control of micro-credit business in which. Taking the credit business of Postal savings Bank (by) as an analysis case, this paper points out the flaws in the implementation of internal control in the development of credit business. Firstly, this paper introduces the micro-loan of Postal savings Bank. Then it points out the theoretical basis and practical significance of its internal control, and then points out the internal control problems caused by small loans through the postal savings bank by sub-branch "loan". Finally. Put forward reasonable measures to solve the problem of internal control of postal savings bank microfinance business. This paper is conducive to the postal savings bank by branch to improve the efficiency of the internal control of small loans. It can further promote the reasonable and healthy development of the microfinance business of the postal savings bank by branch, and can also play an active role in guiding other commercial banks to deal with the internal control problems of the microfinance business.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F618.3;F832.33

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