基于A银行信贷审批中的内部控制研究

发布时间：2018-01-30 01:54

本文关键词： 银行信贷审批内部控制　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：信贷业务是银行的核心业务,信贷审批是信贷业务中的核心环节。如何在信贷审批体系中实行恰当的内部控制,是信贷审批能否发挥其风险防控作用的关键所在。本文第一章首先从内部控制理论对信贷审批的重要性以及目前信贷审批运行的现状两方面的论述了本文的研究背景,接着解释了以银行业信贷审批体系和以A银行为案例进行内部控制研究的理论以及现实意义,并从COSO报告和巴塞尔协议两大内部控制理论基石和国内专家学者的研究进行了文献综述,最后介绍了本文的研究思路和方法以及创新和不足。本文第二章是理论分析部分,首先详细解释了内部控制的三大目标和五大核心要素,阐述了授信的具体内涵,分析了其在全流程风险管理的重要作用和所面临的风险因素,并介绍了国内监管机构出台的三部银行内部控制规章制度。本文第三章是详细分析了银行信贷审批体系中内部控制的具体运用,包括授信审批中的内控五要素,详细介绍了信贷审批的基本内部控制框架和运行机理,并就此提出了“去伪存真、识别风险、评价风险、适度授信、调整信贷结构”的信贷审批内部控制五大目标。本文第四章以A银行为例,详细介绍了其信贷审批的基本架构、运行规则和机制,并分析了授权、准入、核实和验证、高层检查、监督评审五种内部控制方法在其中的运用,后介绍了A银行授信审批体系在不同历史时期的发展历程以及在C分行的运行成效,接着详细分析了A银行信贷审批体系的优势与不足,优势包括审批效率高、贴近市场需求等,不足包括风险控制能力的下降、实施基础的缺失、独立性的降低等,最后提出了关注授信适应性,多考虑风险因素,尝试其他内部控制架构和方法的嵌入,加大对内部控制环境的营造、提高授信审批条线对市场条线的考核力度的建议。本文最后一章,对本文进行了总结,强调了内控环境对于信贷审批体系的重要性,以及风险与业务发展的平衡统一,阐述了内部控制理论和方法的创新对于信贷审批发展的推动作用和重要意义。
[Abstract]:The credit business is the core business of the bank, and the credit approval is the core link in the credit business. How to carry out the proper internal control in the credit examination and approval system. Credit examination and approval can play its role in risk prevention and control. The first chapter first discusses the research background of this paper from two aspects: the importance of internal control theory to credit approval and the current situation of credit approval operation. Then it explains the theoretical and practical significance of the internal control research based on the banking credit approval system and A bank as a case. This paper also gives a literature review on the internal control theory of COSO report and Basel Accord and the research of domestic experts and scholars. At last, it introduces the research ideas and methods, innovation and deficiency of this paper. The second chapter is the theoretical analysis part. Firstly, it explains the three goals and five core elements of internal control in detail, and expounds the specific connotation of credit. This paper analyzes the important role and risk factors of risk management in the whole process, and introduces three rules and regulations of bank internal control issued by domestic regulatory bodies. The third chapter is a detailed analysis of the specific application of internal control in the system of bank credit approval, including the five elements of internal control in credit approval, and the detailed introduction of the basic internal control framework and operational mechanism of credit approval. In this paper, the author puts forward five goals of internal control of credit examination and approval: distinguishing false things, reserving real things, identifying risks, evaluating risks, appropriately granting credit and adjusting credit structure. In Chapter 4th, taking Bank A as an example, it introduces the basic structure, operation rules and mechanism of credit approval in detail, and analyzes authorization, access, verification and verification, and high-level inspection. Supervision and evaluation of five methods of internal control in which the application, after the introduction of Bank A credit approval system in different historical periods of the development process and in C branch of the operation of the effectiveness. Then it analyzes in detail the advantages and disadvantages of the credit approval system of Bank A, including the high efficiency of examination and approval, close to the market demand and so on. The deficiency includes the decline of risk control ability and the lack of implementation basis. Finally, the author puts forward to pay attention to the adaptability of credit, consider the risk factors, try to embed other internal control structures and methods, and increase the construction of internal control environment. Improve the credit approval line to the market line assessment strength of the proposal. In the last chapter, the author summarizes this paper, emphasizes the importance of the internal control environment to the credit approval system, and the balance of risk and business development. This paper expounds the promotion and significance of innovation of internal control theory and method to the development of credit examination and approval.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4

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