我国住房公积金风险管理与内部控制研究

发布时间：2018-04-15 20:24

本文选题：住房公积金 + 风险管理　；参考：《陕西科技大学》2014年硕士论文

【摘要】：由于国内的住房公积金管理机构成立时间不长，广泛缺乏健全有效的风险内部控制和监督机制，导致各地住房公积金管理中心都在一定程度上存在着内部风险，这些内部风险的存在将不利于我国住房公积金体系的健康发展，间接或直接损害了广大企业缴存职工的切身权益。住房公积金的运作的基本要求是安全性，但是从目前的情况看，住房公积金内部风险防范管理都是一个相对薄弱的环节，有必要进一步研究住房公积金内部风险管理，提出操作性强的对策，，维护广大缴存职工的合法利益。我国的住房公积金制度《住房公积金制度的暂行规定》，实行的年限不长，制定该制度主要是由中国的财政部、人民银行以及国务院制度改革领导小组，于1994年11月23日由以上几家单位联合发布的。该规定对我国住房公积金系统的缴存、管理和使用等都做出了详细说明，成为住房公积金体系的行为规范和标准。上海、天津、深圳等几大城市相继进行了住房公积金制度试点，截至2012年底，全国各省市都建立了自己的住房公积金管理制度，大都成立了自己的住房公积金管理中心以及管理规定。作为中国的住房公积金仍然是一个新的系统，该系统仍处于不断完善的发展探索阶段，各地方住房公积金管理机构设置不尽相同，部分住房公积金管理中心内部管理不规范，责任不明确，未建立风险防范机制，人员专业分配不合理，一些从业人员风险意识不强，存在违规操作问题，甚至有挤占、挪用住房公积金现象。另外，据媒体相关资料数据统计显示，全国在住房公积金方面存在的各种违规贷款项目金额超过70多亿元。涉嫌犯罪频频发生的住房公积金，一时间引起注意的其他公共住房保障资金，甚至养老基金的警觉和恐惧的保障，住房基金行业带来了负面影响。各地涉嫌住房公积金犯罪时有发生，暴露出了住房公积金管理存在的大量问题。随着住房公积金归集量越来越多，贷款资金的规模不断增加，其相关风险也随之加大。住房公积金使用率不高，全国住房公积金在银行存有千亿人民币，就很难造福于人民。在住房公积金管理机构中，住房公积金管理和使用在全国各地的发展过程中也有一定的风险，无论是从外部不可控因素造成的，如市场利率变动、宏观经济环境变化、自然灾害等，也有源自住房公积金管理机构内部可控因素所导致的风险，如人员风险、操作风险、贷款管理风险、资金风险等。研究住房公积金是要加强内部控制，从根本上加强住房公积金的管理，防止非法使用住房公积金的现象的根源，以确保资金的安全运营，提高管理水平。住房公积金管理核心问题之一就是保障资金的安全性。然而，诸多的案例告诉我们，我国的住房公积金的安全性在不断受到各种因素的威胁。住房公积金内部控制管理和辩护的风险管理没有发挥它应该发挥的作用。所以，对住房公积金的内部控制和风险管理进行研究就显得十分必要了。本文从住房公积金风险成因的分析，从风险管理和使用的一系列的住房公积金制度中存在的潜在操作风险分析的角度出发。如资金风险，管理风险，信贷风险。关于这些风险，我们应该从住房公积金的内部管理机制的改革和完善、个人住房贷款政策、方式的完善、建立个人信息档案和完善住房公积金的法律法规等方面进行住房公积金风险管理方案的设计。
[Abstract]:Because of the long time of the domestic housing accumulation fund management organization , there is a wide lack of sound and effective internal control and supervision mechanism , which leads to the internal risk of housing accumulation fund management center . The basic requirement for the operation of housing accumulation fund is safety . However , it is necessary to further study the internal risk management of housing accumulation fund , and put forward the countermeasure of strong operability , and safeguard the legitimate interests of the majority of employees .

China ' s housing accumulation fund system is the temporary regulation of the housing accumulation fund system , and the service life is not long . The system is mainly composed of the Ministry of Finance , the People ' s Bank of China and the reform leading group of the system of the State Council , which has been jointly issued by the above several units on Nov . 23 , 1994 . The regulations have set up a pilot of the housing accumulation fund system in several major cities such as Shanghai , Tianjin and Shenzhen . By the end of 2012 , all provinces and cities have set up their own housing accumulation fund management system , and they have set up their own housing fund management center and management regulations .

As China ' s housing accumulation fund is still a new system , the system is still in a continuous and perfect development exploration stage , and the management of housing accumulation fund is not standardized .

The research on housing accumulation fund is to strengthen internal control , to strengthen the management of housing accumulation fund , to prevent the illegal use of housing accumulation fund , to ensure the safe operation of funds and improve the management level . However , many cases tell us that the security of housing accumulation fund is constantly threatened by various factors . However , the management of housing accumulation fund and the risk management of defence do not play a role in it . Therefore , it is necessary to study the internal control and risk management of housing accumulation fund .

Based on the analysis of the causes of the risk of housing accumulation fund , this paper starts from the angle of risk analysis of potential operation in a series of housing accumulation fund systems , such as fund risk , management risk and credit risk . In the light of these risks , we should design the housing fund management scheme from the aspects of the reform and perfection of the internal management mechanism of housing accumulation fund , the improvement of personal housing loan policy , the improvement of the way , the establishment of personal information file and the laws and regulations to perfect housing accumulation fund .

【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.4

【参考文献】