河南省农村信用社内部控制现状及完善对策分析

发布时间：2018-01-21 04:05

本文关键词： 农村信用社内部控制风险管理　出处：《河南大学》2015年硕士论文　论文类型：学位论文

【摘要】：农村信用社是联系广大农民群众和发展农村金融的主力军,它在支持农村经济的发展和促进农民增收方面发挥了积极的作用。近年来,农村信用社在我国农村金融体系的地位不断提高,规模逐步壮大,但是从当前的发展来看,大部分地区的农村信用社依旧存在着经营管理不到位、执行效率较低等重要问题。究其根源,内部控制制度建设不完善是一个重要的原因。健全有效的内部控制运行制度是保证农村信用社合规经营、防范风险的基础。所以,建立健全农村信用社内部控制体系建设是当下一项必要又紧迫的任务。作为经营货币资金的机构,农村信用社的经营始终与风险相伴。农村信用社的内部控制就是进行自我监督、自我约束的过程,加强内部控制制度建设是保障农村信用社健康有序发展的重要基础。本文根据在河南省农村信用社从事金融工作的实际,以河南省农村信用社为研究对象,采用文献搜索法、案例分析法等方法对河南省农村信用社内部控制展开研究论述。通过理论与实践相结合的方法,结合内部控制的五个要素:内部控制环境、控制活动、风险评估、信息与沟通、监督与评价,按照“提出问题-查找原因-解决问题”的思路,对河南省农村信用社的内部控制进行了研究。文章首先结合案例描述了在实际工作中发现的河南省农村信用社内部控制所存在着的问题,主要包括:内部控制环境薄弱,员工思想观念落后;内部控制制度不完善,制度执行力不足;风险评估、风险管理技术落后;信息系统建设滞后,信息传递渠道不通畅;稽核监督约束力不足,处罚力度小等。然后追溯根源查找原因,结合河南省农村信用社内部控制管理实际,按照内部控制的五要素主要从五个方面提出了改进内部控制的可行的措施建议,比如:强化对内部员工的思想教育,提高银行工作合规性操作意识;建立完善的内部控制制度,确保实际工作开展中有正规的约束依据,提高已有制度执行效率,使制度切实的发挥功效;完善风险评估体系,制定完善的全面风险管理方法;完善内部信息传递机制,提高内部控制的效率;完善银行内部的稽核监督体系,加强对银行内部岗位的管理和监督,努力建立一个完整有效的内部控制体系,以期改变河南省农村信用社内部控制现状,建立更加完善的农村信用社内部控制体系,为农村信用社的持续性发展提供强有力的内部支持。
[Abstract]:Rural credit cooperatives are the main force to connect the broad masses of farmers and develop rural finance. It has played an active role in supporting the development of rural economy and promoting the increase of farmers' income in recent years. The status of rural credit cooperatives in China's rural financial system has been increasing and the scale is gradually growing. However, from the current development, rural credit cooperatives in most areas still exist in the management and management is not in place. The reason is that the construction of internal control system is not perfect. Improving the effective internal control operation system is to ensure the compliance of rural credit cooperatives. Therefore, it is a necessary and urgent task to establish and perfect the internal control system of rural credit cooperatives. The management of rural credit cooperatives is always accompanied by risks. The internal control of rural credit cooperatives is the process of self-supervision and self-restraint. Strengthening the construction of internal control system is an important basis to ensure the healthy and orderly development of rural credit cooperatives. This paper discusses the internal control of rural credit cooperatives in Henan Province by the methods of literature search and case analysis. Through the combination of theory and practice, the paper combines the five elements of internal control: internal control environment. Control activities, risk assessment, information and communication, monitoring and evaluation, according to "ask questions-find causes-solve problems" thinking. This paper studies the internal control of rural credit cooperatives in Henan Province. Firstly, the paper describes the problems in the internal control of rural credit cooperatives in Henan Province. Mainly include: the internal control environment is weak, the employee ideology is backward; The internal control system is not perfect, the system executive power is insufficient; Risk assessment, risk management technology is backward; The information system construction lags behind, the information transmission channel is not smooth; Audit supervision is insufficient, punishment is small. Then trace back to the root cause, combined with Henan rural credit cooperatives internal control management reality. According to the five elements of internal control, this paper puts forward some feasible measures to improve internal control from five aspects, such as strengthening the ideological education of internal employees and enhancing the sense of compliance of bank work; Establish a perfect internal control system to ensure that there is a formal basis for the actual work, improve the efficiency of the existing system implementation, and make the system effective; Perfect the risk assessment system and establish the comprehensive risk management method; Improve the internal information transmission mechanism and improve the efficiency of internal control; Improve the internal audit supervision system of banks, strengthen the management and supervision of internal posts of banks, strive to establish a complete and effective internal control system, in order to change the current situation of internal control of rural credit cooperatives in Henan Province. To establish a more perfect internal control system of rural credit cooperatives and provide strong internal support for the sustainable development of rural credit cooperatives.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.35;F830.42

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