河南省农村信用社内部控制的现状与完善对策
发布时间：2018-08-24 11:24
【摘要】：农村信用社是我国金融机构的重要组成部分，内部控制的建立与实施对农村信用社具有十分重要的意义。本文运用案例分析的方法，以河南省农村信用社为研究对象，依据内部控制的五要素，考察了其内部控制的现状，分析了存在的问题，提出了针对性的完善建议。文章的第一部分为绪论。包括研究背景、意义以及课题的研究方法与内容。首先指出河南省农村信用社是一支成立了60多年的中原金融主力军。自成立以来主要在服务三农、支持地方积极等方面发挥重要作用。尽管河南省农村信用社的业务在近几年发展迅速，可在风险防范方面仍然存在较多漏洞，并且在内部控制制度的建设方面也略显滞后。这些不足之处也导致这些年来内部控制方面的案件在信用社内部频频发生，给信用社造成了巨大的损失。而这些居高不下的涉及内部控制方面的问题严重影响了农村信用社在社会公众心目中的形象。其次，本文特整理了2006年至2010年河南省银行业金融机构发生的金融案件，以这些数据综合分析农村中小金融机构的涉案比例与涉案金额。以此来说明河南省农信社内部控制改革的重要性与紧迫性。第二部分为河南省农村信用社内部控制的现状、相关案例、以及由案例引出的问题。第三部分则分析河南省农村信用社内部控制的潜在问题。在此基础上对造成农村信用社内控缺陷的原因进行分析。第四部分，根据农信社内部控制方面存在的问题，将保障措施分为四大类。加强内控制度建设和员工内控意识；提高技防能力加快信息系统建设；增强风险识别能力严控业务操作程序；建立健全责任追究制度完善内部稽核审计体系。分别按照农信社的主要业务类型分为九类业务进行分析，指出内部控制的基本方法与保障措施。这些业务分别为银行承兑汇票类、金库现金和柜员现金尾箱类、储蓄存款类、单位存款类、资金清算类、上门收款类、代收代付类、贷款类、网上银行类九种业务类型。根据不同的类型提出解决方案。最后通过分析可知，，现阶段保障河南省农村信用社安全稳定运营的重要基础之一，就是完善和强化河南省农村信用社的内部控制制度。建立健全有效的风险控制、内部控制体系是促进河南省农村信用社制度的规范化、管理的科学化、经营的法制化的一项十分重要的工作任务。同时建立健全这些制度体系也是河南省农村信用社相关管理层的基本职责。当然这也是现阶段加强河南省农村信用社的内控建设、深化改革的需要。同时加强河南省农村信用社的内控建设，也是提高其核心竞争力、增强其自我发展的能力以及强化内部控制的需要。
[Abstract]:Rural credit cooperatives are an important part of financial institutions in China. The establishment and implementation of internal control is of great significance to rural credit cooperatives. This paper uses the method of case analysis, taking Henan Rural Credit Cooperatives as the research object, according to the five elements of internal control, examines the present situation of its internal control, analyzes the existing problems, and puts forward some pertinent suggestions. The first part of the article is an introduction. Including the research background, significance and research methods and contents of the subject. First of all, it is pointed out that Henan Rural Credit Cooperative is the main force of the Central Plains Finance for more than 60 years. Since its establishment, it has played an important role in serving agriculture, rural areas, and supporting local activities. Although the business of Henan Rural Credit Cooperatives has developed rapidly in recent years, there are still many loopholes in risk prevention, and the construction of internal control system is also slightly lagging behind. These deficiencies also lead to the frequent occurrence of internal control cases in credit cooperatives over the years, causing huge losses to credit cooperatives. These high internal control problems have seriously affected the image of rural credit cooperatives in the public mind. Secondly, this paper arranges the financial cases of Henan banking financial institutions from 2006 to 2010, and analyzes the proportion and the amount of money involved in rural small and medium-sized financial institutions by using these data. This explains the importance and urgency of the reform of the internal control of Henan Rural Credit Cooperative. The second part is the status quo of the internal control of rural credit cooperatives in Henan Province, relevant cases, and the problems arising from the cases. The third part analyzes the potential problems in the internal control of Henan Rural Credit Cooperatives. On this basis, the causes of internal control defects of rural credit cooperatives are analyzed. In the fourth part, according to the problems existing in the internal control of rural credit cooperatives, the safeguard measures are divided into four categories. Strengthen the construction of internal control system and staff's internal control consciousness; improve the ability of technology and prevention to speed up the construction of information system; strengthen the ability of risk identification to strictly control the operation procedures; establish and improve the accountability system and improve the internal audit system. According to the main business types of rural credit cooperatives, nine types of business are analyzed, and the basic methods and safeguard measures of internal control are pointed out. These business are bank acceptance draft type, cash deposit type and teller's cash box type, savings deposit class, unit deposit class, fund clearing class, door-to-door collection class, collection and payment class, loan type, online banking type nine kinds of business types. Propose solutions according to different types. Finally, through the analysis, we can know that one of the important bases to guarantee the safe and stable operation of Henan Rural Credit Cooperative at present is to perfect and strengthen the internal control system of Henan Rural Credit Cooperative. To establish and improve effective risk control and internal control system is a very important task to promote the standardization of rural credit cooperative system in Henan Province, the scientific management and the legalization of management. At the same time, establishing and perfecting these systems is the basic duty of the management of Henan Rural Credit Cooperatives. Of course, this is also the need to strengthen the construction of rural credit cooperatives in Henan Province and deepen the reform. At the same time, strengthening the construction of internal control of rural credit cooperatives in Henan Province is also the need to improve its core competitiveness, strengthen its ability of self-development and strengthen its internal control.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.35;F830.42
本文编号：2200672
[Abstract]:Rural credit cooperatives are an important part of financial institutions in China. The establishment and implementation of internal control is of great significance to rural credit cooperatives. This paper uses the method of case analysis, taking Henan Rural Credit Cooperatives as the research object, according to the five elements of internal control, examines the present situation of its internal control, analyzes the existing problems, and puts forward some pertinent suggestions. The first part of the article is an introduction. Including the research background, significance and research methods and contents of the subject. First of all, it is pointed out that Henan Rural Credit Cooperative is the main force of the Central Plains Finance for more than 60 years. Since its establishment, it has played an important role in serving agriculture, rural areas, and supporting local activities. Although the business of Henan Rural Credit Cooperatives has developed rapidly in recent years, there are still many loopholes in risk prevention, and the construction of internal control system is also slightly lagging behind. These deficiencies also lead to the frequent occurrence of internal control cases in credit cooperatives over the years, causing huge losses to credit cooperatives. These high internal control problems have seriously affected the image of rural credit cooperatives in the public mind. Secondly, this paper arranges the financial cases of Henan banking financial institutions from 2006 to 2010, and analyzes the proportion and the amount of money involved in rural small and medium-sized financial institutions by using these data. This explains the importance and urgency of the reform of the internal control of Henan Rural Credit Cooperative. The second part is the status quo of the internal control of rural credit cooperatives in Henan Province, relevant cases, and the problems arising from the cases. The third part analyzes the potential problems in the internal control of Henan Rural Credit Cooperatives. On this basis, the causes of internal control defects of rural credit cooperatives are analyzed. In the fourth part, according to the problems existing in the internal control of rural credit cooperatives, the safeguard measures are divided into four categories. Strengthen the construction of internal control system and staff's internal control consciousness; improve the ability of technology and prevention to speed up the construction of information system; strengthen the ability of risk identification to strictly control the operation procedures; establish and improve the accountability system and improve the internal audit system. According to the main business types of rural credit cooperatives, nine types of business are analyzed, and the basic methods and safeguard measures of internal control are pointed out. These business are bank acceptance draft type, cash deposit type and teller's cash box type, savings deposit class, unit deposit class, fund clearing class, door-to-door collection class, collection and payment class, loan type, online banking type nine kinds of business types. Propose solutions according to different types. Finally, through the analysis, we can know that one of the important bases to guarantee the safe and stable operation of Henan Rural Credit Cooperative at present is to perfect and strengthen the internal control system of Henan Rural Credit Cooperative. To establish and improve effective risk control and internal control system is a very important task to promote the standardization of rural credit cooperative system in Henan Province, the scientific management and the legalization of management. At the same time, establishing and perfecting these systems is the basic duty of the management of Henan Rural Credit Cooperatives. Of course, this is also the need to strengthen the construction of rural credit cooperatives in Henan Province and deepen the reform. At the same time, strengthening the construction of internal control of rural credit cooperatives in Henan Province is also the need to improve its core competitiveness, strengthen its ability of self-development and strengthen its internal control.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.35;F830.42
【参考文献】
相关期刊论文 前1条
1 卫宗荣;夏天中;赵玉建;;新形势下农村信用社内部控制建设[J];财会通讯;2009年29期
本文编号：2200672
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