JY农村商业银行内部控制研究

发布时间：2018-01-18 03:34

  本文关键词：JY农村商业银行内部控制研究　出处：《南京理工大学》2014年硕士论文　论文类型：学位论文

  更多相关文章： 农村商业银行 内部控制 风险管理

【摘要】：农村商业银行在建立之初往往把“立足中小企业,服务本地经济”作为自己的经营战略,担负起发展地方经济、扶持中小企业的重任,对稳定区域经济、促进社会和谐发展起到了十分重要的作用。但是,由于我国银行体系的特殊性,四大国有商业银行占据了国内金融市场的绝大部分份额,因此,更多的专家学者是将研究的重点在国有商业银行上,而忽视了农村商业银行这样一个较为特殊的群体,而对农村商业银行基于风险管理的内部控制机制更加缺乏关注。事实上,由于农村商业银行外部环境的不完善和内在体制的不健全,导致其内部控制体系存在缺陷,其内部控制能力有待进一步加强。这不仅影响了农村商业银行自身的生存和发展,还对整个金融体系带来不稳定因素。加强内部控制建设,防范金融风险,成为农村信用社长期稳健运行的前提和基础。本文运用国内外较新的内部控制理论,以JY农村商业银行为案例,对农村商业银行的内部控制状况及其原因进行了分析,力图对农村商业银行的内部控制建设提出有益的指导。本文认为,建立健全农村商业银行内控机制,必须针对农村商业银行内部控制存在的问题,结合当前内部控制形势,坚持标本兼治、重在建设的思想,提出了完善内部控制环境、提高风险评估和识别能力、增强控制活动有效性、完善信息与交流渠道、建立健全监督体系等五个方面的内部控制建设对策。
[Abstract]:At the beginning of the establishment of the rural commercial banks tend to "based on the small and medium-sized enterprises, to serve the local economy" as its business strategy, shouldering the responsibility to support the development of the local economy, small and medium-sized enterprises, to stabilize the regional economy, has important role to promote the harmonious development of the society. However, due to the particularity of the banking system in China. The four major state-owned commercial banks occupy the majority share of the domestic financial market, therefore, more and more experts and scholars focus the study on the state-owned commercial banks, while ignoring the rural commercial bank which is a special group of rural commercial bank internal control risk management mechanism based on the facts more lack of attention. Due to the external environment, the rural commercial bank and the imperfect internal system is not perfect, leading to the internal control system deficiencies, the internal control capability is further added Strong. This not only affects the survival and development of the rural commercial bank, but also bring instability to the entire financial system. To strengthen the construction of internal control, prevent financial risks and become the precondition and foundation for long-term healthy development of rural credit cooperatives. This paper uses domestic and international internal control theory, the JY rural commercial bank as a case the status of internal control, and the reasons of rural commercial bank are analyzed, trying to beneficial to the construction of internal control of commercial banks in rural guidance. This paper argues that to establish a sound internal control mechanism of the rural commercial bank, must according to the existing problems in the internal control of rural commercial banks, combined with the current situation of internal control, adhere to tackling the problem, focusing on the idea of building, put forward to improve the internal control environment, risk assessment and improve the recognition ability, enhance the effectiveness of control activities, and improve the information exchange channels, build The Countermeasures of internal control construction in five aspects, such as establishing a sound supervision system and so on.

【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.35
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本文编号：1439302