农村信用社内部稽核优化研究

发布时间：2018-03-18 20:37

本文选题：农村信用社　切入点：内部稽核　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济快速发展，农业经济也实现跨越性增长，在城区金融市场逐渐饱和的情况下，农村金融市场正日益成为大家关注的焦点。早在1951年国家为支持农村金融市场的良序发展就设立了主要业务针对农业市场的中国农业银行。随着社会金融市场的改革及国家农业金融战略调整，农村信用社应运而生，作为定位于服务“三农”、统筹城乡经济结合发展的非银行类金融机构登上我国经济舞台，二十世纪九十年代农信社与农行正式脱离，逐渐发展为如今的新农村信用社金融组织形式。目前，农信社经营体制虽然经历多次深化改革，但在制度与业务流程方面仍然存在诸多问题，例如业务工作流程不规范、员工风险意识薄弱及抗风险能力较差，尤其是在业务工作内容及流程监管方面的内部稽核管理体系不完善等。农信社内部稽核制度失效导致其经营违法违规案件的频频发生，其中内部稽核管理体系不完善包括稽核流程不规范、稽核人员风险意识低等问题，这将直接影响农信社的运营安全。首先，本文对内部稽核的主要内容进行介绍，工作中应遵循独立性、权威性、客观性、公正性、效益性等原则的前提下，通过账项基础稽核、制度基础稽核和风险基础稽核等方法的有机结合，结合内部稽核的“九个流程”与“七个步骤”对农信社展开深层次内部稽核，发挥内部稽核识别风险、及早控制风险、化解风险的作用。其次，本文列举了NC农信社主管会计李某盗用公检法专用交易码挪用储户巨额存款、BA农信社张某监守自盗逃避稽核人员监察盗取巨额现金和MN农信社王某虚存实取并与稽核人员赵某勾结盗取现金的案例。通过对三个案例分析发现农信社内部稽核过程中存在着诸如内部稽核部门缺乏独立性与权威性、内部稽核工作方式方法落后、稽核人员素质整体偏低、绩效考评机制不健全等问题。再次，本文对问题产生的原因进行深入分析，综合各方因素提出相关的对策，其中包括提高内部稽核机构及人员的独立性、开展全方位稽核工作，扩大稽核资料获取范围、严格稽核人员准入标准并构建高效考评机制等。最后，结合本文提出的对策建立了对内部稽核工作流程的具体改进方法和内部稽核工作人员的绩效考评标准。具体内容为针对内部稽核流程中的准备阶段、实施阶段、报告阶段和处理阶段提出了各具体步骤的优化方案，以平衡计分卡各衡量指标为基础从财务、客户、内部运营、学习与成长四个方面着手完善了农信社原有较为单一的考评机制。本文创新之处在于对当前农信社内部稽核实际情况进行详细考察的基础上，将其他行业先进的稽核监督理论运用在农信社内部稽核工作中，，为农信社量身构建了更高效的内部稽核工作流程和内部稽核工作人员绩效考核标准，一定程度上解决了农信社内部稽核低效的问题，提升了农信社内部风险识别及防控能力，并使内部稽核人员的考核制度更加系统化、可量化，同时为其他金融机构及企、事业单位的内部稽核制度的建立及优化提供一定的借鉴意义。
[Abstract]:With the rapid development of China's economy, agricultural economy has rapid growth in the city, the financial market gradually saturated, the rural financial market is increasingly becoming the focus of attention. As early as in 1951 to support the rural financial market healthy development on the establishment of the main business for the agricultural market of the Agricultural Bank of China. With the reform of society the financial market and the national agricultural financial strategic adjustment, rural credit cooperatives emerged as positioning in the "three rural" service, combined with the urban and rural economic development of non bank financial institutions on China's economic stage in 1990s, rural credit cooperatives and the Agricultural Bank of formal detachment, gradually developed into today's new rural credit cooperative financial organization.
At present, the rural credit cooperatives operating system while undergoing multiple deepening reform, but there are still many problems in the system and business process, such as the business process is not standardized, employee risk awareness is weak and anti risk ability is poor, especially the internal audit management system in the work content and process supervision is not perfect. The rural credit cooperatives the system of internal audit failure resulting in operating illegal cases occur frequently, the internal audit management system including the audit process is not standardized, low risk consciousness of auditors, it will sound rural credit cooperatives operating safety directly.
First, the main content of internal audit are introduced, the work should follow the independence, authority, objectivity, impartiality, efficiency of the principle under the premise, through the transaction based auditing, combination system based audit and risk based audit method, combining the internal audit of the "nine processes" with the "seven steps" of the rural credit cooperatives develop deep internal audit, internal audit play to identify risks, to control risk, reducing the risks. Secondly, this paper lists the NC rural credit cooperatives director Lee embezzle public security special accounting transaction code of misappropriation of huge deposits of depositors, BA rural credit cooperatives audit supervision personnel escape Zhang embezzlement to steal large amounts of cash and MN rural credit cooperatives Wang real and virtual memory and audit staff Zhao collusion to steal cash case. Through the analysis of three cases found that rural credit cooperatives exist in the process of internal audit such as internal Department of audit department is lack of independence and authority of the internal audit work method is backward, the audit personnel quality is low, the performance evaluation mechanism is not perfect and so on. Again, the reason of the problems in-depth analysis, considering all the factors and put forward relevant countermeasures, including independence and personnel to improve internal audit mechanism, carry out a full range of audit work, expand the audit data acquisition range, strict audit personnel access standards and build efficient evaluation mechanism. Finally, combined with the measures proposed in this paper is established on internal audit work processes to specific improvement methods and internal audit staff performance appraisal standards. The specific content of the implementation stage in the preparation stage, the internal audit process the report stage and put forward the optimization scheme of each stage of processing steps, with the Balanced Scorecard metrics based from property The four aspects of business, customer, internal operation, learning and growth have begun to improve the original evaluation mechanism of the rural credit cooperatives.
The innovation of this paper is based on the current actual situation to carry on the detailed investigation of the internal audit of rural credit cooperatives, other industry advanced audit supervision theory in rural credit cooperatives internal audit work, to construct the performance evaluation standards of more efficient internal audit process and internal audit staff for rural credit cooperatives tailored to a certain extent. To solve the rural credit cooperatives internal audit inefficient problem, improve the rural credit cooperatives internal risk identification and control ability, and make the internal audit personnel assessment system more systematic, quantitative, and other financial institutions and enterprises, establishment and optimization provide a reference system of internal audit institutions.

【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.35;F830.42

【参考文献】