C市农商银行信贷业务内部控制研究

发布时间：2018-04-11 06:02

本文选题：内部控制 + 信贷　；参考：《吉林财经大学》2017年硕士论文

【摘要】：农商银行是农村金融体系的重要组成部分,是服务农村及区域内中小微企业的重要的金融服务机构。近年来,农村商银行陆续转制,在扩大经营范围、增加资产总值的同时,也暴露出了相应的问题。农商银行的贷款不良率远高于其他商业银行,而传统信贷业务收入又是大多农商银行的主要收入来源。这样一来,信贷业务的风险控制能力关系到农商银行的生存能力和发展。总结、探索出一套行之有效、符合农商银行发展的信贷业务内部控制制度是当前农商银行的重要任务。本文以C市农商银行为研究对象,分析农商银行信贷业务内部控制的现状和缺陷,并对完善其内控制度,保障内控制度实施提出了相关建议。本文共6大部分,第一部分,主要阐述了本文的研究背景、研究意义、国内外研究现状、研究方法、论文创新点。第二部分,这一部分主要介绍了本文涉及到的内部控制的界定,商业银行内部控制相关理论发展。第三部分,以C市农商银行为研究对象,分别对C市农商银行情况,C市农商银行信贷业务情况和C市农商银行内控制度情况进行研究。第四部分,为C市农商银行信贷业务内部控制问题及成因分析,以C市农商银行不良信贷业务的实际案例,总结出C市农商银行内控制度问题:转制遗留问题没有解决,董事会不发挥作用、缺失离岗审计制度,贷前调查、贷后检查流于形式、信贷业务内部控制机构设置不合理,权责不清晰、信贷从业人员素质参差不齐,内控意识薄弱、内控制度不完善,风险预警能力差、缺乏健全的不良清收制度和奖惩机制。第五部分,依据以上分析,从内部环境、风险评估、控制活动、信息与沟通、内部监督五方面入手总结出完善C市农商银行信贷业务内部控制制度的建议,包括优化内控职能部门,完善信贷风险内控构架,提高员工内控意识,加强内控环境建设,加强风险预警机制建设,建立信息沟通渠道,加强信息系统建设,建立内部监督机制与离岗审查制度,完善不良清收制度和激励机制,完善薪酬制度。第六部分,结论。
[Abstract]:Agricultural and commercial bank is an important part of rural financial system and an important financial service institution serving small and medium enterprises in rural areas.In recent years, rural commercial banks have been transformed, expanding the scope of operation, increasing the total value of assets at the same time, but also exposed the corresponding problems.The loan failure rate of agricultural and commercial banks is much higher than that of other commercial banks, and the income of traditional credit business is the main source of income for most agricultural and commercial banks.In this way, the risk control ability of credit business is related to the viability and development of agribusiness banks.To sum up and explore a set of effective and suitable internal control system of credit business is an important task of agricultural and commercial bank at present.This paper takes C City Agricultural and Commercial Bank as the research object, analyzes the present situation and defects of the internal control of the agricultural and commercial bank's credit business, and puts forward some relevant suggestions to improve its internal control system and guarantee the implementation of the internal control system.This paper consists of six parts, the first part, mainly describes the research background, research significance, domestic and foreign research status, research methods, innovative points of the paper.The second part mainly introduces the definition of internal control and the development of commercial bank internal control theory.In the third part, taking C City Agricultural and Commercial Bank as the research object, the situation of C City Agricultural and Commercial Bank and the situation of C City Agricultural and Commercial Bank's credit business and the situation of C City Agricultural and Commercial Bank's internal control system are studied respectively.The fourth part, for C city agricultural commercial bank credit business internal control question and the cause analysis, with C city agriculture commercial bank bad credit business actual case, summarized C city agriculture commercial bank internal control system question: the transformation left over the question has not solved,The board of directors does not play a role, lacks the audit system of leaving the post, the investigation before the loan, the inspection after the loan is a mere formality, the establishment of the internal control organization of the credit business is unreasonable, the power and responsibility are not clear, the quality of the credit practitioner is not uniform, the consciousness of internal control is weak,The system of internal control is not perfect, the ability of risk warning is poor, and the mechanism of reward and punishment is lacking.The fifth part, according to the above analysis, from the internal environment, risk assessment, control activities, information and communication, internal supervision of five aspects to summarize the improvement of C City Agricultural Bank credit business internal control system recommendations,Including optimizing the internal control function department, perfecting the internal control framework of credit risk, improving the staff's internal control consciousness, strengthening the construction of internal control environment, strengthening the construction of risk warning mechanism, establishing information communication channels, and strengthening the construction of information system.Set up the internal supervision mechanism and the post examination system, perfect the bad collection system and the incentive mechanism, perfect the salary system.The sixth part, conclusion.
【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】：F832.4

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