我国商业银行信贷业务中内部控制制度问题研究

发布时间：2018-02-04 00:30

本文关键词： 商业银行信贷业务内部控制信用风险　出处：《吉林财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：从巴林银行的倒闭到日本银行永不破产神话的破灭，以及近年来我国大小商业银行在信贷业务中暴露的经济案件，都显示了目前商业银行内部控制制度的漏洞和缺陷。众所周知，信贷业务是决定商业银行生存发展的的关键。二十一世纪初的金融风暴，各国频发的金融危机使我们更加清醒的认识到了信贷业务的内部控制的建设对我国整个金融业的发展起着至关重要的作用。因此，本文对商业银行信贷业务的内部控制制度展开了深刻探讨。本文借鉴国际经验教训，推进和完善商业银行信贷业务内部控制建设，确保银行体系的安全、稳定与效率，防范金融风险，进而保障经济改革顺利进行和国民经济持续发展。参照国际规则及我国金融行业信贷业务内部控制的一般性指导原则的基础上，提出推进和完善我国商业银行信贷业务内部控制的基本内容及运行机制的基本思路。在国际借鉴与优势比较的基础上，结合我国国情提出，推进和完善商业银行信贷业务内部控制的措施。在对国内外商业银行信贷风险实例的仔细研究后，根据我国商业银行信贷业务特点出发展开讨论。商业银行信贷业务内部控制主要经历了两个发展阶段——摸索阶段和快速发展阶段。随着经济的发展，银行的信贷业务也有了突飞猛进的进步，但是在快速发展的势头中也难掩其漏洞和缺陷。信贷业务作为商业银行的主要资产业务，在实施业务的整个过程中面临诸如信用风险、流动性风险、市场风险、法律风险、操作风险等复杂的金融风险，以上风险的发生导致内部控制制度的失效。信贷业务内部控制制度的失效主要是由银行在产权制度的设置上存在缺陷，不完善的银行内部控制制度，银行业文化建设不够健全等，，外部经济环境不稳定，地方政府的保护政策，信用缺失引起的道德风险等因素造成的。因此在信贷业务中，构建全面的、有效的、及时的内部控制制度至关重要。基于以上分析，我国商业银行信贷业务的内部控制制度仍需进一步完善。在信贷业务中，内部控制制度要贯彻信贷业务始终。有效的信贷业务内部控制制度是信贷业务的各个环节能够顺利开展工作不能够离开的。为有效的控制信贷风险，商业银行应在遵守国家法律、法规的前提下，坚持信贷资产的安全性、流动性和营利性三原则，建立起抵制信贷过程中的行政和人为干预制度，采取多种具体有效措施完善商业银行信贷业务内部控制制度，防范信贷业务面临的各种风险，以确保商业银行健康发展，稳定经济环境。
[Abstract]:From the collapse of the Bank of Bahrain to the collapse of the myth of never going bankrupt of the Bank of Japan, and the economic cases exposed in the credit business of the commercial banks of large and small in China in recent years. It is well known that credit is the key to the survival and development of commercial banks. In 21th century, the financial turmoil. The frequent financial crises in various countries make us realize that the construction of internal control of credit business plays an important role in the development of the whole financial industry of our country. This paper deeply discusses the internal control system of commercial bank credit business. This paper draws lessons from international experience to promote and improve the construction of internal control of commercial bank credit business to ensure the safety of the banking system. On the basis of international rules and general guiding principles of internal control of credit business in our financial industry, stability and efficiency, prevention of financial risks, and the smooth progress of economic reform and sustainable development of the national economy are ensured. This paper puts forward the basic contents and basic ideas of promoting and perfecting the internal control of the credit business of commercial banks in our country. On the basis of international reference and comparison of advantages, it is put forward in combination with the national conditions of our country. Measures to promote and improve the internal control of commercial banks' credit operations. After studying the domestic and foreign commercial bank credit risk examples carefully. According to the characteristics of commercial bank credit business in China, the internal control of commercial bank credit business has experienced two stages of development-groping stage and rapid development stage. With the development of economy. Bank credit business has also made rapid progress, but in the momentum of rapid development it is difficult to cover its loopholes and defects. Credit business as the main asset business of commercial banks. In the implementation of the whole process of business facing such as credit risk, liquidity risk, market risk, legal risk, operational risk and other complex financial risks. The above risks lead to the failure of the internal control system. The failure of the internal control system of the credit business is mainly caused by the defects of the bank in the setting of the property right system and the imperfect internal control system of the bank. The construction of banking culture is not perfect, the external economic environment is unstable, the local government's protection policy, the moral hazard caused by the lack of credit, and so on. Therefore, in the credit business, to build a comprehensive, effective. Timely internal control system is very important. Based on the above analysis, the internal control system of Chinese commercial banks' credit business still needs to be further improved. The internal control system should carry out the credit business all the time. The effective internal control system of the credit business is that each link of the credit business can not leave the work smoothly. In order to effectively control the credit risk. Commercial banks should adhere to the three principles of security, liquidity and profitability of credit assets under the premise of complying with national laws and regulations, and establish the system of administrative and artificial intervention in the process of resisting credit. Various concrete and effective measures should be taken to perfect the internal control system of the commercial bank's credit business, to guard against the various risks faced by the credit business, to ensure the healthy development of the commercial bank and to stabilize the economic environment.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.4

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