构建小额贷款公司内部控制体系研究

发布时间：2018-02-25 20:06

本文关键词： 小贷公司内部控制体系　出处：《沈阳理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：小额贷款公司是新兴的金融机构，其主要特点在于资金量巨大而管理人员较少，因而无法同国有商业银行等金融机构一般实施严密的内部控制。但是面对庞大的资金管理与行业的高风险，小额贷款公司仅仅依靠管理者的经验与直觉来运营，无疑会使小额贷款公司的经营风险增加，并无法得到规模化发展。本文旨在帮助小额贷款公司引入内部控制这一先进的管理技术，，使小额贷款公司可以实现业务规范化，降低小额贷款公司的运营风险。并突破以往内部控制仅以公司实体为主体，提出小额贷款行业协会应发挥自身引导、辅助与监督的作用推动会员公司实施内部控制。文章提出小额贷款公司在信息技术环节、人力资源管理环节、财务报告环节、资产安全环节、贷款担保业务环节（包括贷前控制、贷中控制与贷后控制）、内部审计环节等实施内部控制，并详细阐述了这些环节中应当进行规范的流程与注意事项。本文是在我国颁布《企业内部控制基本规范》后创作完成的，《企业内部控制基本规范》在颁布之时提出各上市公司必须实施该基本规范，并希望各中小企业也可以参照实施。本文在详细研究了《企业内部控制基本规范》以及附属的各个应用指引后，参照该规范，结合小额贷款公司的运营特点设计出内部控制的制度体系与组织体系。帮助各小额贷款公司享受到我国内部控制的最新研究成果，同时也为内部控制这一管理制度向其他领域的中小企业推广迈出了一步。本文在创作过程中实地调研了数家小额贷款公司，在参考《基本规范》的同时，结合了小额贷款公司管理者在实际经营过程中总结出的经验、教训，并通过分析对比，对目前小额贷款公司的不正确、不完善的管理方式、手段作出相应调整，使设计出的内部控制体系可以更加实用。
[Abstract]:Microfinance companies are emerging financial institutions characterized by a large amount of money and fewer managers. As a result, it is impossible to implement strict internal controls with financial institutions such as state-owned commercial banks. But in the face of huge capital management and high risks in the industry, microfinance companies only rely on the experience and intuition of their managers to operate. Will undoubtedly make the small loan company's management risk increases, and cannot obtain the scale development. The purpose of this paper is to help microfinance companies introduce the advanced management technology of internal control, so that microfinance companies can achieve business standardization. In order to reduce the operational risk of microfinance companies, and break through the previous internal control, only the company entities as the main body, the microfinance industry associations should give full play to their own guidance, The role of assistance and supervision to promote the implementation of internal control of member companies. This paper puts forward the micro-loan companies in the information technology, human resources management, financial reporting, asset security links, Loan guarantee business links (including pre-loan control, loan control and post-loan control, internal audit links, etc.) the implementation of internal control, and detailed elaboration of these links should be standardized flow and matters needing attention. This article was completed after the promulgation of the basic norms of Enterprise Internal Control in China. When the basic norms of Internal Control of Enterprises were promulgated, it was proposed that all listed companies must implement the basic norms. It is hoped that the small and medium-sized enterprises can also refer to the implementation. After detailed study of the basic Standards for Enterprise Internal Control and the attached application guidelines, this paper refers to the Code. According to the operational characteristics of microfinance companies, the system and organization system of internal control are designed to help microfinance companies enjoy the latest research results of internal control in China. At the same time, it also takes a step forward for the promotion of internal control management system to small and medium-sized enterprises in other fields. Combined with the experiences and lessons of the managers of microfinance companies in the actual operation process, and through the analysis and comparison, we can make corresponding adjustments to the incorrect and imperfect management methods and means of the microfinance companies at present. The designed internal control system can be more practical.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.39;F830.42

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