河南省农业银行W分行信贷业务内部控制研究

发布时间：2018-03-09 18:26

本文选题：河南省农行W分行　切入点：信贷业务　出处：《安徽大学》2014年硕士论文　论文类型：学位论文

【摘要】：“准利率市场化”时代的到来,将导致我国银行业利差变窄。多元化金融体系的建立将使商业银行难以吸收低成本资金；长期分业经营使我国银行业短期内无法大幅提高中间业务收入,未来仍需依靠传统信贷业务创收。在资金成本高和“金融脱媒”加速的情况下,商业银行为巩固其净利润增速,极有可能扩张信贷规模或提升高风险信贷资产占比。若未能对信贷风险实施有效管理,造成信贷资产损失,不仅不能为商业银行创造利润,反而可能引发银行危机,危害社会稳定。为应对利率市场化带来的信贷风险管理挑战,内部控制作为商业银行管理信贷风险的一种有效手段,应得到更深入的研究。农业银行上市后实施差异化经营方针,对基层分支行信贷经营和管理提出更高要求,一方面为区域经济发展提供更有力的贷款支持；另一方面为改进农业银行整体信贷风险控制现状做出努力。在利率市场化和农业银行经营方针的双重压力下,深入研究农业银行基层分支行信贷业务内部控制情况,对存在的问题进行分析并提出针对性的改进建议是必要的。本文选取河南省农业银行W分行作为案例对象,基于内部控制五要素梳理信贷业务内控五要素及子要素作为理论基础,对W农行执行信贷业务内部控制制度时存在的问题进行分析,并从内控要素角度出发提出针对性的改进建议。本文共分六章。第一章为引言,介绍本文的研究背景和目的、研究方法和内容,概括国内外学者的主要研究观点。第二章为信贷业务内部控制理论,通过比较主要内控框架,梳理信贷业务内控目标和要素。第三章对W农行信贷业务及其内部控制制度进行了介绍。第四章通过调查问卷结果和典型违规案件分析说明W农行当前的内控执行情况,并对执行缺陷进行具体分析。第五章借鉴先进经验,针对W农行信贷内控执行缺陷提出改进建议。第六章是研究结论和展望。本文主要采用了案例分析的研究方法。采用实地调查的方法,了解W农行信贷业务部门设置、信贷业务操作流程、CMS系统等；采用访谈、问卷调查、典型案件分析的方法,整体分析与个体分析相结合、定性分析与定量分析相结合,分析W农行信贷业务内部控制的执行情况。
[Abstract]:The arrival of the era of "quasi-interest rate marketization" will lead to the narrow spread of interest rate in China's banking sector, and the establishment of a diversified financial system will make it difficult for commercial banks to absorb low-cost funds. Long-term separate operation makes it impossible for China's banking industry to substantially increase its intermediate business income in the short term. In the future, it will still have to rely on traditional credit business to generate income. With the high cost of capital and the acceleration of "financial disintermediation", commercial banks are trying to consolidate their net profit growth rate. It is highly likely to expand the scale of credit or increase the proportion of high-risk credit assets. If credit risk is not effectively managed, the loss of credit assets will not only fail to generate profits for commercial banks, but may lead to a banking crisis. In order to meet the challenge of credit risk management brought about by marketization of interest rate, internal control is an effective means for commercial banks to manage credit risk. The Agricultural Bank of China should carry out the policy of differentiated management after listing, put forward higher requirements to the credit management and management of the sub-branches at the grass-roots level, on the one hand, provide more powerful loan support for the development of regional economy; On the other hand, efforts are made to improve the overall credit risk control situation of the Agricultural Bank of China. Under the dual pressure of marketization of interest rates and the management policy of the Agricultural Bank of China, the internal control situation of the credit business of the sub-branches of the basic branch of Agricultural Bank of China is deeply studied. It is necessary to analyze the existing problems and put forward specific suggestions for improvement. This paper selects the W branch of Agricultural Bank of Henan Province as the case object, combs the five elements and sub-factors of the credit business based on the five elements of internal control as the theoretical basis. This paper analyzes the problems existing in the implementation of the internal control system of credit by W Agricultural Bank, and puts forward some suggestions for improvement from the angle of internal control elements. This paper is divided into six chapters. The first chapter is the introduction, which introduces the research background and purpose, research methods and contents, and summarizes the main research viewpoints of domestic and foreign scholars. The second chapter is the theory of internal control of credit business, through the comparison of the main internal control framework, The third chapter introduces W Agricultural Bank's credit business and its internal control system. Chapter 4th explains the current situation of W Agricultural Bank's internal control through the results of questionnaire and typical cases of violation. Chapter 5th draws lessons from advanced experience and puts forward some suggestions to improve the implementation defects of credit internal control of W Agricultural Bank. Chapter 6th is the conclusion and prospect of the research. This article mainly adopts the case analysis research method, uses the field investigation method, understands W Agricultural Bank credit business department establishment, the credit business operation flow and the CMS system, etc., uses the interview, the questionnaire survey, the typical case analysis method, Combining the whole analysis with the individual analysis, the qualitative analysis with the quantitative analysis, analyzes the implementation of W Agricultural Bank's internal control of credit business.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.2

【参考文献】