内控视域下农行吉林省分行营业部不良贷款风险防范研究

发布时间：2018-06-03 18:08

本文选题：不良贷款 + 制度建设　；参考：《吉林财经大学》2017年硕士论文

【摘要】：随着经济车轮的加速运转,银行业正以势如破竹的势头增长,但隐藏在“光芒”背后的便是危机重重的风险。因此,不断完善内控建设、增大监管力度、在风险来临前规避风险是大势所趋。中国农业银行作为以“三农”为本、城乡结合的联盟体,由于特殊的环境和行业中的定位所致,其在经营管理中的高风险特性就突出的表现出来。中国上市银行披露的2015年业绩报告显示,各大银行不良贷款大体出现增长趋势。其中,农业银行的不良贷款率更是排名第一,成为首个突破2%的国有商业银行,达到2.02%。在复杂错综的大体经济环境下,首先各家上市银行已逐渐出现了经营越发艰难的迹象;其次由于不良贷款率的提升直接导致资产质量压力问题,造成这种情况的主要原因是内部风险防范存在着严重的不足。笔者通过在农行实际工作、潜心研究和亲身经历,尝试在结合相关银行内部控制的理论基础上,总结其经验,为农行的不良贷款制度建设提出一些可行性高、具有实际参考价值的意见。中国农业银行的网点遍布城乡各处,业务经营范围呈网状迅猛发展,营业额度急剧上升,为我国金融事业做出巨大贡献。然而农行面临的环境压力和经营挑战远远高于其他商业银行,造成如今这种情况的主要原因是由于自身不健全的内部控制制度。不良贷款的日益增加无疑给银行业的发展蒙上了一层阴影。令人更加担心的是随着经济的发展需求不断增加,银行业的内部缺陷必然会使不良贷款进一步上升。因此,在内控视角下对中国农业银行吉林省分行营业部不良贷款方面存在的问题进行研究、分析迫在眉睫,找出中国农业银行吉林省分行营业部在内控管理中的弊端和漏洞具有较为重要的意义。本文以农行吉林省分行营业部为研究对象,依据内部控制的相关理论,从农行吉林省分行营业部不良贷款率高的问题入手,对其相关人员进行问卷调查,将统计结果进行总结,进而分析在内控视角下不良贷款不断增高的原因,为农行吉林省分行营业部总结出以下几点对策和建议:1.营造良好的控制环境;2.建立一套完整的风险管理系统;3.健全控制活动体系;4.理顺信息沟通渠道;5.增大监管力度;6.完善内部控制流程。
[Abstract]:As the wheels of the economy accelerate, banking is gaining momentum, but behind the light lies the risk of crisis. Therefore, it is the trend of the times to improve the construction of internal control, strengthen supervision and avoid risk before risk comes. Agricultural Bank of China, as an alliance based on "three rural areas" and combining urban and rural areas, is characterized by its high risk characteristics in operation and management due to its special environment and position in the industry. China's listed banks reported their 2015 earnings report showing a general trend of growth in non-performing loans by major banks. Agricultural Bank's non-performing loan ratio was ranked first, becoming the first state-owned commercial bank to break 2%, reaching 2.022%. In the complex and complicated general economic environment, first, the listed banks have gradually shown signs of increasingly difficult operation; secondly, the rise of non-performing loan ratio directly leads to the pressure on asset quality. The main reason for this is that there are serious deficiencies in internal risk prevention. Based on the practical work of Agricultural Bank of China, the author tries to sum up its experience on the basis of the theory of internal control of relevant banks, and put forward some feasibility for the construction of non-performing loan system of Agricultural Bank of China. Opinions of practical reference value. The network of Agricultural Bank of China is all over urban and rural areas, the business scope is developing rapidly, the turnover is rising rapidly, which makes great contribution to the financial industry of our country. Yet AgBank faces far more environmental pressures and operational challenges than other commercial banks, mainly because of its own imperfect internal control system. The increasing number of non-performing loans has undoubtedly cast a shadow over the development of the banking industry. What is even more worrying is that, as the economy grows in demand, internal flaws in the banking sector are bound to lead to a further rise in non-performing loans. Therefore, from the perspective of internal control, the problems existing in non-performing loans in the business department of Jilin Branch of Agricultural Bank of China are studied, and the analysis is imminent. It is of great significance to find out the drawbacks and loopholes in internal control management of Jilin Branch of Agricultural Bank of China. Based on the theory of internal control and the problem of high non-performing loan rate in Jilin Branch of Agricultural Bank of China, this paper makes a questionnaire survey on the relevant personnel, and summarizes the results of the statistics, taking the business department of Agricultural Bank of Jilin Province as the research object and according to the theory of internal control. And then analyze the reasons of the increasing of non-performing loans in the perspective of internal control, and summarize the following countermeasures and suggestions for the business department of Agricultural Bank of Jilin Province. Create a good control environment. Establish a complete risk management system. Improve the system of control activities. Straighten out information communication channels. Increase supervision and control. Improve the internal control process.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4

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