C银行信贷资产安全的内部控制研究

发布时间：2018-07-28 11:08

【摘要】：本文主要运用内部控制的相关理论，通过四个方面从不同角度对C银行信贷资产安全的内部控制进行分析研究，以提出问题、分析问题、解决问题为主线，梳理C银行的贷款流程，透彻地分析影响信贷资产安全的内部控制问题所在，及问题产生的原因，并为解决信贷资产安全问题提出了相关对策。第一部分从C银行信贷资产管理的总体情况入手，首先，说明C银行的基本情况，包括C银行的性质，多年以来在经营中取得的成就，C银行的资产规模，总行在各大上市银行中的总资产和收入排名，C银行在全国各分行中的地位和表现，C银行的业务范围，经营的各项金融产品，以及提供的相关服务；其次，说明C银行信贷资产结构，主要从信贷品种、期限、行业、资产质量等四个方面进行介绍；最后，说明C银行信贷资产安全的控制制度，主要从业务办理遵循的原则、信贷资产风险分类及预警、不良资产处置等三个角度进行介绍。第二部分通过梳理贷款受理、贷款发放和贷后管理三个环节的各个业务流程，绘制C银行的贷款流程图，结合内部审计部门的审计结果，提出贷款流程中存在的问题，借以揭示各贷款流程中内部控制管理的薄弱环节；同时，从内部控制目标评价和内部控制五要素评价两个角度对C银行信贷资产安全问题进行评价和分析，得出评价结果。第三部分从内部控制五要素的角度，即控制环境、风险评估、内控活动、信息与沟通和监控，逐一分析C银行信贷资产安全方面存在的问题，其中，内部控制环境中又分为企业文化、内部控制制度、组织机构设置与权责分配、内部审计机构设置等四个方面；风险评估又分为评估的原则、识别和评估的方法、C银行的风险自评估工作取得的成效及存在的问题等方面。充分运用内部控制理论并结合C银行的实际情况，，分析问题的症结所在，为下一步解决问题做铺垫。第四部分针对C银行信贷资产安全方面存在的问题，从内部控制五要素的角度分别提出改进措施和意见，为C银行提供行之有效的解决方案，从而帮助其从改善信贷资产安全管理的环境、强化贷款流程内部控制管理、实施行之有效的内部控制活动等方面采取必要的措施，以规范贷款流程，降低业务风险，增加市场竞争力，扩大市场占有率，同时，对于维护金融市场秩序也有一定的促进作用。本文以内部控制相关理论为基础，理论联系实际，并以实地调查、会议、访谈与案例分析等相结合的方法，通过对具体问题的分析和解决以达到加强商业银行贷款流程内部控制管理的目的。
[Abstract]:This paper mainly uses the relevant theory of internal control, through four aspects to analyze and study the internal control of C bank credit asset safety from four aspects, to put forward problems, analyze problems, solve problems as the main line. Combing the loan flow of Bank C, this paper thoroughly analyzes the internal control problems affecting the security of credit assets, and the causes of the problems, and puts forward some relevant countermeasures to solve the problems of credit asset security. The first part starts with the general situation of bank C's credit asset management. First of all, it explains the basic situation of bank C, including the nature of bank C, the achievements made in operation over the years and the scale of assets of bank C. The ranking of the total assets and income of the head office among the major listed banks and the status and performance of Bank C in all branches of the country; the scope of business of Bank C, the various financial products operated, and the related services provided; secondly, To explain the credit asset structure of Bank C, mainly from four aspects: credit variety, term, industry, asset quality, etc. Finally, explain the control system of credit asset safety of Bank C, mainly from the principles followed by business management. Credit asset risk classification and early warning, non-performing assets disposal and other three angles to introduce. In the second part, by combing the three business processes of loan acceptance, loan issuance and post-loan management, drawing the loan flow chart of Bank C, and combining the audit results of the internal audit department, the problems existing in the loan process are put forward. In order to reveal the weak links of internal control management in each loan process, at the same time, from the perspective of internal control objective evaluation and internal control five-element evaluation, this paper evaluates and analyzes the credit asset security of bank C, and obtains the evaluation results. In the third part, from the point of view of the five elements of internal control, namely, control environment, risk assessment, internal control activities, information and communication, and monitoring, the paper analyzes the existing problems in credit asset security of Bank C one by one. The internal control environment is divided into four aspects: corporate culture, internal control system, organization setting and responsibility allocation, internal audit organization setting, risk assessment, and evaluation principles. The methods of identification and evaluation are related to the effectiveness and problems of risk self-assessment in C Bank. This paper makes full use of the theory of internal control and combines with the actual situation of C Bank to analyze the crux of the problem and pave the way for the next step to solve the problem. In the fourth part, aiming at the problems existing in the credit asset security of Bank C, the author puts forward the improvement measures and opinions from the perspective of the five elements of internal control to provide effective solutions for C Bank. In order to help them to improve the environment of credit asset safety management, strengthen the internal control management of loan process, implement effective internal control activities, and so on, to standardize the loan process, reduce the business risk, etc. Increase market competitiveness, expand market share, at the same time, to maintain the financial market order has a certain role in promoting. Based on the theory of internal control, this paper combines theory with practice, and combines the methods of field investigation, meeting, interview and case analysis. Through the analysis and solution of specific problems, the purpose of strengthening the internal control management of commercial bank loan process is achieved.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4

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