M行某省分行信贷业务内部控制诊断及优化研究

发布时间：2018-03-19 18:24

本文选题：国有银行　切入点：信贷业务　出处：《内蒙古农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着"互联网+"时代的到来,互联网金融迅猛发展,金融市场竞争愈加激烈,虽然商业银行业务发展迎来了空前的机遇,但银行传统业务正经历着前所未有的挑战,尤其对国有商业银行而言,互联网金融势必在一定程度上冲击着以国有银行为主导的金融寡头垄断格局。近几年,我国经济发展减缓,为应对经济下行压力,央行多次普降金融机构存准率,以增加贷款投放,支持实体经济发展,但央行提出的利率市场化却又收窄了银行利差和收益空间。一些企业受到经济下行的压力,还贷能力下降,进一步增加了银行的信贷风险。国有银行在我国经济发展中扮演着重要角色,它能否稳健的运行和发展直接关系着我国经济金融秩序的稳定,而信贷风险是影响国有银行稳健发展的主要因素。所以,规避信贷风险,增强盈利能力是国有银行目前最需要关注的问题。信贷内控是防范信贷风险的第一道屏障,对于国有银行而言,目前亟待解决的重大课题就是如何构建有效的信贷内部控制保障体系,防范信贷风险,确保信贷资金安全。因此,正确认识信贷内控体系存在的问题与缺陷,并积极采取措施建立健全科学合理的信贷内控体系是国有银行现阶段的重要任务。本文以M国有商业银行某省分行为例,对其信贷业务状况进行详细介绍与分析,包括该分行的经营情况、信贷质量、信贷业务的内控制度及其信贷内控流程等。深入M分行,采用实地调查、访谈相关人员、穿行测试、检查等方式方法,对该分行的信贷内控体系进行深度剖析,发现该分行信贷内控在多个环节存在缺陷。本文从内控五要素出发,分析导致该分行信贷内控存在缺陷的具体原因。最后,根据该分行存在的问题及原因,结合M国有银行某省分行的发展需求及其自身特色,提出优化信贷内部控制的措施。希望通过本文的研究,为该分行信贷业务内控日臻完善提供思路,使之能够更加及时有效地防范潜在的信贷风险,并为国有商业银行信贷内控设计与执行的健全和协调提供参考。
[Abstract]:With the arrival of the "Internet" era, the rapid development of Internet finance, the financial market competition is becoming more and more fierce, although the commercial bank business development ushered in unprecedented opportunities, but the traditional banking business is experiencing unprecedented challenges. Especially for state-owned commercial banks, Internet finance is bound to impact on the pattern of financial oligopoly dominated by state-owned banks to some extent. In recent years, the economic development of our country has slowed down, in order to cope with the downward pressure on the economy, The central bank has repeatedly reduced the reserve rate of financial institutions in order to increase lending and support the development of the real economy. However, the interest rate marketization proposed by the central bank has narrowed the margin of interest rates and income margins of banks. Some enterprises are under downward pressure from the economic downturn. The decline in the ability to repay loans further increases the credit risk of the banks. The state-owned banks play an important role in the economic development of our country. Whether they can run and develop steadily or not is directly related to the stability of the economic and financial order of our country. Credit risk is the main factor affecting the steady development of state-owned banks. Therefore, avoiding credit risk and enhancing profitability are the most important issues for state-owned banks to pay attention to at present. Internal credit control is the first barrier to prevent credit risks. For state-owned banks, the most important task to be solved is how to establish an effective internal credit control system, prevent credit risks and ensure the security of credit funds. It is an important task for the state-owned banks to correctly understand the problems and defects of the credit internal control system and take active measures to establish and perfect the scientific and reasonable credit internal control system. This paper takes a provincial branch of the state-owned commercial bank as an example. Introduce and analyze its credit business situation in detail, including the operation of the branch, credit quality, internal control system of credit business and its credit internal control process, etc. Go deep into M branch, use field investigation, interview relevant personnel, etc. This paper analyzes the credit internal control system of the branch in depth, and finds that the credit internal control of the branch has defects in many links. This paper starts from the five elements of internal control. Finally, according to the existing problems and reasons of the branch, combined with the development needs of a branch of M state-owned bank and its own characteristics, this paper analyzes the specific reasons leading to the defects in the internal control of credit in this branch. The paper puts forward the measures to optimize the internal control of credit. It is hoped that through the research of this paper, the internal control of credit business of this branch can be improved day by day, so that it can guard against the potential credit risk in a more timely and effective manner. And provides the reference for the state-owned commercial bank credit internal control design and the execution sound and the coordination.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.4

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