基于风险管理的SN小额贷款公司内部控制研究

发布时间：2018-05-14 14:13

本文选题：小额贷款公司 + 内部控制　；参考：《重庆理工大学》2017年硕士论文

【摘要】：为解决中小企业融资难的困境,规范和引导民间借贷市场,合理有效配置金融资源,2005年起,我国试点了一类全新的金融服务组织模式--小额贷款公司。在各种政策利好的环境下,国内的小额贷款公司蓬勃发展。特别是2008年5月《关于小额贷款公司试点的指导意见》出台后,小额贷款公司进入高速发展期,截止到2015年全国已有注册小额贷款公司8910家。然而作为新兴金融机构,其特点是资金量大、专业管理人才少、缺乏传统金融企业严密有效的内控机制。多数小额贷款公司仅凭借着管理层的经营和直觉来运营企业,无疑是“摸着石头过河”,无法预计潜在的风险。同时近年来,伴随着全球经济不景气,我国经济下行压力增大、市场竞争更为激烈、融资更为困难、坏账的不断攀升、优质客户不断流失等因素的影响,小额贷款公司的经营环境较为严峻,难以持续健康发展。本文从风险管理视角出发,研究小额贷款公司内部控制体系,首先介绍了选题的背景、意义,并对国内外现有的研究成果进行了回顾和梳理,然后从内部控制和风险管理基本理论出发,阐述了两者的内涵、目标、要素以及两者之间的联系。按照提出问题、分析问题、解决问题的思路,选取SN小额贷款公司作为本课题研究案例,针对小额贷款公司内部控制的现状和存在的问题做出剖析,指出原因和存在的风险点,最后从风险管理角度优化SN小额贷款公司的内部控制框架。具体改进措施包括:改善内部控制环境;优化风险评估体系;完善内部控制措施;建立信息交流沟通保障机制;强化内部监督五个方面。通过对内部控制几个环节作出优化和提升,从风险管理的角度完善公司内部控制。确保公司作出正确决策,合理约束管理层行为,有效实施监督,对风险进行控制,使得公司运行最优化,最终促进公司可持续发展。
[Abstract]:In order to solve the difficulties of financing for small and medium-sized enterprises, standardize and guide the private lending market, and allocate financial resources reasonably and effectively, a new kind of financial service organization model, micro-loan company, has been piloted in China since 2005. In a variety of favorable policy environment, domestic microfinance companies flourish. Especially after the "guidance on the pilot projects of small loan companies" was issued in May 2008, microfinance companies entered a period of rapid development. By 2015, there had been 8910 registered microfinance companies in the country. However, as a new financial institution, it is characterized by a large amount of capital, few professional management personnel and a lack of strict and effective internal control mechanism of traditional financial enterprises. Most microfinance companies simply rely on management and intuition to run the business, undoubtedly "feeling the stone across the river", can not predict the potential risks. At the same time, in recent years, with the global economic recession, the downward pressure on our economy has increased, the market competition has become more intense, financing is more difficult, bad debts are constantly rising, and quality customers are constantly losing, and so on. The management environment of the small loan company is more austere, difficult to develop continuously and healthily. From the perspective of risk management, this paper studies the internal control system of microfinance companies. Firstly, it introduces the background and significance of the topic, and reviews and combs the existing research results at home and abroad. Then, from the basic theory of internal control and risk management, this paper expounds the connotation, objectives, elements and the relationship between the two. According to the train of thought of putting forward, analyzing and solving the problem, selecting SN microfinance company as the research case of this subject, analyzing the present situation and existing problems of the internal control of microfinance company, pointing out the reason and the risk point of existence. Finally, the internal control framework of SN microfinance company is optimized from the risk management point of view. The specific improvement measures include: improving the internal control environment; optimizing the risk assessment system; perfecting the internal control measures; establishing the information exchange communication guarantee mechanism; strengthening the internal supervision in five aspects. Through the optimization and promotion of several links of internal control, the internal control of the company is perfected from the angle of risk management. To ensure that the company makes the correct decision, reasonably constrains the management behavior, effectively implements the supervision, controls the risk, makes the company run optimally, finally promotes the company sustainable development.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

【参考文献】