Y县农信社小额贷款操作风险的内部控制研究

发布时间：2018-05-12 16:57

本文选题：农村信用社 + 小额贷款　；参考：《河南大学》2014年硕士论文

【摘要】：近年来，农村信用社（以下简称“农信社”）开展的小额贷款业务显著缓解了农民发展生产的资金紧缺，在客观上促进了农业经济和农村的发展。由于小额贷款具有贷款分散、无需抵押担保和信贷信息不对称等特点，农信社在开展小额贷款业务的同时逐渐暴露出一些直接放大信贷风险的问题，如“冒贷”、“骗贷”和“转贷”等现象。这些问题不仅影响了农信社的稳健经营，也制约了小额贷款的“支农”功能。信贷质量的好坏直接关乎银行的资产安全、经营效益和发展战略，因此信贷风险的控制一直是银行业全面风险管理的重点。农信社小额贷款面对的风险主要包括信用风险、市场风险和操作风险。其中操作风险是指存在于信贷业务各个环节，受内部程序、人员因素、外部欺诈、系统不完善等操作因素影响而造成银行贷款损失的风险。操作风险虽然是一种常见、多发的“平民风险”，却隐藏着随时可能带来灾难性损失的可能，而高效的操作风险管理将会大幅降低操作损失发生的机率。因此，加强信贷操作风险管控、减少信贷操作风险损失对于农信社显得更为紧迫、更加必要。信贷操作风险是一种内生风险，它的发生多是由于农信社内部员工忽视风险控制，违反信贷操作章程而造成的。内部控制是商业银行为实现经营目标，通过制定和实施一系列制度、程序和方法，对风险进行事前防范、事中控制、事后监督和纠正的动态过程和机制它能够在合理范围内保证规章制度的有效执行，以此实现信贷业务操作的规范和合法。正是如此，，运行有效的内部控制将有助于提高银行信贷操作风险管理能力。本文以Y县农信社小额贷款操作风险为研究对象，首先综述了国内外学者对银行操作风险和内部控制的研究现状，具体包括银行操作风险的内涵、识别和评估等，以及银行内部控制的含义、目标和措施，并在此基础上总结了操作风险与内部控制的关系。然后以小额贷款为对象，结合小额贷款业务流程详细分析了Y县农信社典型的信贷操作违规案例，针对暴露出的操作风险进行成因分析，并从内部控制的视角提出完整的操作风险管理框架，以有效地防范操作风险带来的信贷损失。
[Abstract]:In recent years, the small loan business carried out by rural credit cooperatives (hereinafter referred to as "rural credit cooperatives") has significantly alleviated the shortage of funds for farmers' development and production, and objectively promoted the development of agricultural economy and rural areas. Because of the characteristics of credit diversification, no need for mortgage guarantee and asymmetric credit information, rural credit cooperatives have gradually exposed some problems that directly magnify credit risk, such as "taking credit" while carrying out micro-loan business. "cheat loan" and "transfer loan" and other phenomena. These problems not only affect the steady operation of rural credit cooperatives, but also restrict the function of supporting agriculture. The quality of credit is directly related to the asset safety, operating efficiency and development strategy of banks, so the control of credit risk has always been the focus of the overall risk management of the banking industry. The risks faced by RCCs include credit risk, market risk and operational risk. Operational risk refers to the risk of bank loan loss caused by internal procedures, personnel factors, external fraud, system imperfections and so on. Although operational risk is a common and frequent "civilian risk", it hides the possibility of catastrophic loss at any time, and efficient operational risk management will greatly reduce the probability of operational loss. Therefore, it is more urgent and necessary to strengthen credit operation risk control and reduce credit operation risk loss. Credit operation risk is a kind of endogenous risk, which is mostly caused by the internal staff neglect risk control and violate the rules of credit operation. Internal control is that commercial banks, in order to achieve their business objectives, make and implement a series of systems, procedures and methods to prevent and control risks in advance. The dynamic process and mechanism of supervision and correction after the event can ensure the effective implementation of the rules and regulations within a reasonable range, thus realizing the standardization and legality of the operation of credit operations. Therefore, running effective internal control will help to improve the ability of bank credit operation risk management. This paper takes the small loan operation risk of Y County Rural Credit Cooperative as the research object. First of all, it summarizes the current research situation of the domestic and foreign scholars on the bank operation risk and internal control, including the connotation, identification and evaluation of the bank operation risk, etc. On the basis of this, the relationship between operational risk and internal control is summarized. Then take the small loan as the object, combine the small loan business process to analyze in detail the typical credit operation violation case of Y county rural credit cooperative, and analyze the cause of formation of the exposed operation risk. From the perspective of internal control, a complete operational risk management framework is proposed to effectively guard against the credit loss caused by operational risk.
【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】：F832.4;F830.42

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