江苏沭阳农村商业银行内部控制应用研究

发布时间：2018-05-15 09:38

本文选题：农村商业银行 + 风险管理　；参考：《河南大学》2014年硕士论文

【摘要】：对银行业这种高风险行业来说，内部控制是银行重中之重，对风险管理落后、内部控制薄弱的农村商业银行来说，内部控制更为重要。江苏沭阳农村商业银行是由中国银行业监督管理委员会批准筹建，在原农村信用社合作联社的基础上的成立的沭阳县首家地方性的农村商业银行。由于江苏沭阳农村商业银行经营时间较短，尚未建立完善的激励约束机制和风险管理组织体系，内部控制水平仍然有待提高。基于以上问题，本人通过查阅国内外有关农村商业银行内部控制问题的文献，对江苏沭阳农村商业银行的内部控制情况进行分析，确定江苏沭阳农村商业银行的内部控制存在的主要问题在于三个方面：财务风险管理问题，内部审计管理问题以及银行信贷风险管理问题。本文就财务风险管理，内部审计管理问以及银行信贷风险管理出现问题的原因进行了探究，认为会计人员水平低、数据失真、审计部门独立性弱、风险评估能力差是江苏沭阳农村商业银行内部控制的主要问题。对于江苏沭阳农村商业银行面对的财务风险，应加强风险评估能力；建立健全专门的风险评估机构；利用合理的绩效考核办法对员工进行激励，，激发员工的潜能，调动员工的积极性，全心全意为集体目标努力；在总行成立授权中心，上收支行授权权限，从而规范支行营业部的授权业务，有效防范授权业务的操作风险。对于面临的信贷风险，应完善信贷授权机制，明确各管理层的相应的权限，防止超权限授权和不当授权；建立健全信贷风险评估体系，执行标准化的五级分类，进一步细化贷款风险分类，同时建立违约数据库；执行贷款三台分离制度，即前、中、后台完全分离，即把贷款受理、审查资格、实地调查取证、综合授信、放贷、贷后回访、贷款催收这一系列的贷款流程分离细化到前中后三个层面，分别由不同的人去完成，保证流水线化操作，相互制约，提高效率，提高信息共享率。对于面临的内部审计风险，应着重放在提高审计人员的素质上；保证内部审计部门的独立性；建立以风险为导向的审计制度。本文在探究江苏沭阳农村商业银行内部控制方面存在的问题并分析存在原因，对内部控制方面提出相应的建议对策，对提升江苏沭阳农村商业银行的内部控制水平有很大的意义，此外，对于完善我国其他地区的农村商业银行内部控制体系有一定的参考意义。
[Abstract]:For the high risk banking industry, the internal control is the most important part of the bank. For the rural commercial banks with backward risk management and weak internal control, the internal control is more important. Jiangsu Shuyang Rural Commercial Bank is the first local rural commercial bank in Shuyang County approved by China Banking Regulatory Commission. Due to the short operating time of Jiangsu Shuyang rural commercial bank, it has not yet established a perfect incentive and constraint mechanism and risk management organization system, and the internal control level still needs to be improved. Based on the above problems, I analyze the internal control situation of Jiangsu Shuyang Rural Commercial Bank by consulting the domestic and foreign literature on the internal control of rural commercial banks. The main problems in the internal control of Jiangsu Shuyang Rural Commercial Bank lie in three aspects: financial risk management, internal audit management and bank credit risk management. This paper probes into the causes of the problems in financial risk management, internal audit management and bank credit risk management. The author thinks that the accountant level is low, the data is distorted, and the audit department is weak in independence. The poor ability of risk assessment is the main problem in the internal control of Jiangsu Shuyang Rural Commercial Bank. For the financial risk faced by Jiangsu Shuyang Rural Commercial Bank, we should strengthen the ability of risk assessment, establish and perfect special risk assessment institutions, use reasonable performance appraisal methods to motivate employees and stimulate their potential. To arouse the enthusiasm of the staff and work wholeheartedly for the collective goal; set up the authorization center in the head office and receive the authorization authority of the branch office, so as to standardize the authorized business of the branch business department and effectively guard against the operational risks of the authorized business. For the credit risk, we should perfect the credit authorization mechanism, define the corresponding authority of each management, prevent the excessive authorization and improper authorization, establish and perfect the credit risk assessment system, carry out the standardized five-level classification, Further refinement of loan risk classification and establishment of a default database at the same time; implementation of the three separate loan systems, namely, the complete separation of the former, the middle and the backstage, that is, the acceptance of the loan, the examination of qualifications, the field investigation and collection of evidence, the comprehensive granting of credit, the lending, and the return visit after the loan, The loan collection process is separated into three levels, which are completed by different people to ensure pipeline operation, mutual constraints, improve efficiency, and improve the information sharing rate. For the risk of internal audit, emphasis should be placed on improving the quality of the auditor, ensuring the independence of the internal audit department, and establishing a risk-based audit system. This paper probes into the problems existing in the internal control of Jiangsu Shuyang Rural Commercial Bank, analyzes the reasons, and puts forward the corresponding suggestions and countermeasures for the internal control. It is of great significance to improve the level of internal control of rural commercial banks in Shuyang, Jiangsu Province. In addition, it has certain reference significance to improve the internal control system of rural commercial banks in other regions of China.
【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

【共引文献】