XH商业银行信贷业务内部控制的优化研究
发布时间：2018-10-29 09:04
【摘要】：商业银行的主要业务是信贷业务,因此它面对的最大风险就是信贷业务带来的信贷风险。商业银行若想进行有效的经营管理,关键之处就是严格防范和控制信贷风险。其中最有效的途径就是开展商业银行信贷业务的内部控制从而严格防范和控制信贷风险。商业银行信贷业务的内部控制可以有力地保障其实现经营目标,从而实现健康持续稳定的发展。我国银行业在其经营期间,基于管理实践和政策要求很好地开展了信贷业务内部控制建设,但仍然存在着一些问题需要分析和优化改进,以应对激烈的市场竞争和各种不确定性带来的风险。商业银行在发展过程中往往重视业务规模的扩张和追求高额利润,而忽视了对其信贷业务内部控制的建设。一些银行人员在日常的信贷管理工作中经常违反规章制度,给银行造成不少的损失。由此可见,为了商业银行可持续的健康发展,建立完善高效的信贷业务内部控制制度是非常必要的。近几年,XH商业银行所处地区的经济保持高速增长,该行的信贷规模也在不断扩大,因此研究XH商业银行信贷业务的内部控制并以此降低信贷风险在实践中是具有重要意义的。本文回顾了国内外商业银行信贷业务内部控制的研究理论成果,采用文献综述法和问卷调查法从XH商业银行信贷业务的控制环境、风险识别与评估、控制活动、信息与沟通以及内部监督这五个方面对该行的信贷业务的内部控制现状进行分析并提出优化建议,并希望本次研究工作一方面可以为XH商业银行提供完善信贷业务内部控制体系的一些建议,另一方面可以对其他商业银行的信贷业务内部控制优化起到一定的参考价值。
[Abstract]:The main business of commercial bank is credit business, so the biggest risk it faces is credit risk brought by credit business. If commercial banks want to manage effectively, the key is to strictly prevent and control credit risk. The most effective way is to carry out the internal control of the commercial bank credit business so as to strictly prevent and control the credit risk. The internal control of the credit business of commercial banks can guarantee the realization of the business objectives and realize the healthy and steady development. During its operation, the banking industry of our country has carried out the construction of internal control of credit business well on the basis of management practice and policy requirements, but there are still some problems that need to be analyzed and optimized and improved. To cope with fierce market competition and various uncertainties brought about by the risk. In the process of development, commercial banks often attach importance to the expansion of business scale and pursuit of high profits, but neglect the construction of internal control of their credit business. Some bank staff often violate the rules and regulations in the daily credit management work, causing a lot of losses to the bank. Therefore, for the sustainable and healthy development of commercial banks, it is necessary to establish a perfect and efficient internal control system of credit business. In recent years, the regional economy of XH commercial banks has maintained rapid growth, and the credit scale of the XH commercial banks has been expanding. Therefore, it is of great significance to study the internal control of the credit business of XH commercial banks and to reduce the credit risk in practice. This paper reviews the theoretical results of internal control of credit operations of commercial banks at home and abroad, and uses literature review method and questionnaire survey method to analyze the control environment, risk identification and assessment, and control activities of credit operations of XH commercial banks. Information and communication and internal supervision are the five aspects of the bank's internal control of the status of credit operations and put forward optimization recommendations, On the one hand, I hope this research can provide some suggestions for XH commercial banks to improve the internal control system of credit business, on the other hand, it can play a certain reference value to the optimization of internal control of credit business of other commercial banks.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F830.42
本文编号：2297248
[Abstract]:The main business of commercial bank is credit business, so the biggest risk it faces is credit risk brought by credit business. If commercial banks want to manage effectively, the key is to strictly prevent and control credit risk. The most effective way is to carry out the internal control of the commercial bank credit business so as to strictly prevent and control the credit risk. The internal control of the credit business of commercial banks can guarantee the realization of the business objectives and realize the healthy and steady development. During its operation, the banking industry of our country has carried out the construction of internal control of credit business well on the basis of management practice and policy requirements, but there are still some problems that need to be analyzed and optimized and improved. To cope with fierce market competition and various uncertainties brought about by the risk. In the process of development, commercial banks often attach importance to the expansion of business scale and pursuit of high profits, but neglect the construction of internal control of their credit business. Some bank staff often violate the rules and regulations in the daily credit management work, causing a lot of losses to the bank. Therefore, for the sustainable and healthy development of commercial banks, it is necessary to establish a perfect and efficient internal control system of credit business. In recent years, the regional economy of XH commercial banks has maintained rapid growth, and the credit scale of the XH commercial banks has been expanding. Therefore, it is of great significance to study the internal control of the credit business of XH commercial banks and to reduce the credit risk in practice. This paper reviews the theoretical results of internal control of credit operations of commercial banks at home and abroad, and uses literature review method and questionnaire survey method to analyze the control environment, risk identification and assessment, and control activities of credit operations of XH commercial banks. Information and communication and internal supervision are the five aspects of the bank's internal control of the status of credit operations and put forward optimization recommendations, On the one hand, I hope this research can provide some suggestions for XH commercial banks to improve the internal control system of credit business, on the other hand, it can play a certain reference value to the optimization of internal control of credit business of other commercial banks.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F830.42
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