AC商业银行信贷业务内部控制问题研究

发布时间：2018-09-08 13:03

【摘要】：当前,我国正处在稳增长、调结构的关键时期,供给侧改革正在有条不紊地进行着,特别是淘汰落后产能、化解过剩产能的任务相当艰巨,局部地区企业由于结构单一,一些企业的治理结构不规范,加上市场需求的变化,使不少大型企业陷入困境。在这样的大背景下,不良贷款的不断增多,极大地提高银行信贷业务所面临的风险,因此商业银行应不断加强信贷业务内部控制管理,完善内部控制体系,来提高风险应对能力。自2012年改制以来,AC商业银行针对其信贷审查审批流程进行优化,因此AC商业银行审查审批的内部控制得到了很大程度地提高,但其与信贷业务相关联的其他内部控制方面仍有很多欠缺的地方。本文通过结合改制后AC商业银行信贷业务内部控制的相关情况,帮助该银行建立其有效的内部控制制度,以此将AC商业银行信贷业务内部控制的相关经验向其他地方商业银行提供借鉴。本文第一部分是绪论。阐述论文的选题背景及研究意义,研究方法及研究框架。第二部分提出了本文的理论依据,包括信息不对称理论、内部控制相关理论。第三部分是对AC商业银行进行简介,从信贷业务和组织结构两个方面概述;描述现在信贷业务内部控制存在的问题,主要包括信贷业务人员尽职调查不足,风险评估环节薄弱,贷款发放和支付系统不规范,贷款监控体系发现问题不及时。第四部分则对AC商业银行信贷业务内部控制问题进行成因分析,主要是信贷业务团队水平不够,贷款风险评估标准不合理,信贷业务信息系统控制不到位,信贷业务监控和预警体系不完善。最后在第五部分提出了完善AC商业银行信贷业务内部控制对策。主要包括组建高素质信贷业务团队,改进贷款风险评估标准,加强信贷业务信息系统控制管理及完善贷款监测和预警体系。
[Abstract]:At present, our country is in the key period of steady growth and structural adjustment. The supply-side reform is being carried out methodically, especially the task of eliminating backward production capacity and resolving excess capacity is quite arduous. Because of the single structure of local enterprises, Some enterprises' governance structure is not standardized, coupled with the changes in market demand, many large enterprises into difficulties. Against this background, the increasing number of non-performing loans has greatly increased the risks faced by the bank's credit business. Therefore, commercial banks should constantly strengthen the internal control management of the credit business and improve the internal control system. To improve risk response. Since the restructuring in 2012, AC Commercial Bank has optimized its credit review and approval process, so the internal control of AC commercial bank review and approval has been greatly improved. But there are still many deficiencies in other internal controls linked to the credit business. This paper helps the AC commercial bank to establish its effective internal control system by combining with the relevant situation of the internal control of the credit business of the AC commercial bank after restructuring. In this way, the relevant experience of AC commercial bank's internal control of credit business can be used for reference by other local commercial banks. The first part of this paper is the introduction. The background and significance, research methods and research framework of the thesis are expounded. The second part puts forward the theoretical basis of this paper, including information asymmetry theory, internal control theory. The third part is a brief introduction to AC commercial banks, which summarizes the credit business and organizational structure, describes the existing problems in the internal control of credit business, mainly including the lack of due diligence of credit personnel, the weak risk assessment. Loan issuance and payment system is not standardized, loan monitoring system found problems in time. The fourth part analyzes the causes of the internal control of the credit business of AC commercial banks. The main reasons are that the credit business team level is not enough, the loan risk assessment standard is unreasonable, and the credit business information system control is not in place. Credit business monitoring and early warning system is not perfect. Finally, in the fifth part, the author puts forward the countermeasures to improve the internal control of AC commercial bank credit business. It mainly includes setting up high quality credit business team, improving loan risk assessment standard, strengthening credit business information system control and management and perfecting loan monitoring and early warning system.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F830.42

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