本文選題：郵儲銀行　切入點(diǎn)：小額信貸　出處：《吉林大學(xué)》2013年碩士論文

【摘要】：小額信貸業(yè)務(wù)是我國金融行業(yè)中的一項重要收入來源。經(jīng)過幾十年的迅猛發(fā)展，小額信貸業(yè)務(wù)已經(jīng)占據(jù)了收入的主導(dǎo)地位。中國郵儲銀行是在原來郵政儲蓄業(yè)務(wù)的基礎(chǔ)上發(fā)展起來的新的商業(yè)銀行，為了順利完成向現(xiàn)代化商業(yè)銀行的轉(zhuǎn)型，也為了更好地滿足當(dāng)?shù)卣囊�，中國郵儲銀行將小額信貸業(yè)務(wù)作為主抓業(yè)務(wù)來看待。經(jīng)過長時間的發(fā)展，小額信貸業(yè)務(wù)取得了很大的進(jìn)步，為企業(yè)和社會都帶來了一定經(jīng)濟(jì)效益，成為服務(wù)當(dāng)?shù)亟?jīng)濟(jì)發(fā)展的必不可少的新的業(yè)務(wù)類型。但是，由于小額信貸業(yè)務(wù)的經(jīng)營方式獨(dú)具特色，而且其發(fā)展還沒有形成一定的規(guī)模，其發(fā)展的進(jìn)程又過于快速，所以其對風(fēng)險的防御和控制能力就顯得相對不足，，導(dǎo)致小額信貸業(yè)務(wù)的內(nèi)部控制問題凸顯了出來，這也導(dǎo)致小額信貸業(yè)務(wù)的發(fā)展步伐顯得特別艱澀。另外，領(lǐng)導(dǎo)層面比較重視傳統(tǒng)的批發(fā)零售和大額貸款類業(yè)務(wù)，而對小額信貸業(yè)務(wù)的重視程度還不是十分強(qiáng)烈，這也成為小額信貸業(yè)務(wù)的發(fā)展進(jìn)程中的一項重大隱患。 在現(xiàn)階段中國郵儲銀行A市分行的發(fā)展過程中，由于小額信貸業(yè)務(wù)發(fā)展過于快速，管理舉措不夠完善，導(dǎo)致一些客戶貸款后沒有及時還款，低還款率和較高的逾期率已經(jīng)嚴(yán)重阻礙了小額信貸業(yè)務(wù)經(jīng)營規(guī)模的迅速擴(kuò)大，從而影響了銀行整體經(jīng)濟(jì)效益的提高。這些內(nèi)部控制問題的存在，牽絆了小額信貸業(yè)務(wù)的發(fā)展，嚴(yán)重影響了郵儲銀行收入水平的提高。因此，我們應(yīng)該將管理好小額信貸業(yè)務(wù)納入銀行經(jīng)營制度和管理體制創(chuàng)新的一項重要內(nèi)容，應(yīng)該采取切合實(shí)際的措施夯實(shí)郵儲銀行小額信貸業(yè)務(wù)的發(fā)展基礎(chǔ)。 本文針對郵儲銀行信貸業(yè)務(wù)內(nèi)部控制情況的現(xiàn)狀，結(jié)合郵儲銀行A市分行信貸業(yè)務(wù)發(fā)展過程中出現(xiàn)的問題來進(jìn)行研究。本文首先介紹了我國郵儲銀行小額信貸業(yè)務(wù)內(nèi)部控制理論基礎(chǔ)與研究綜述，然后結(jié)合實(shí)際分析了我國郵儲銀行A市分行小額信貸業(yè)務(wù)內(nèi)部控制存在的問題，詳細(xì)介紹了郵儲銀行A市分行小額信貸業(yè)務(wù)的發(fā)展現(xiàn)狀及內(nèi)部控制風(fēng)險的表現(xiàn)形式，并從內(nèi)部和外部兩方面詳細(xì)分析了郵儲銀行A市分行小額信貸內(nèi)部控制問題產(chǎn)生的原因。在此基礎(chǔ)上有針對性地提出郵儲銀行A市分行小額信貸業(yè)務(wù)內(nèi)部控制的完善措施，主要從強(qiáng)化銀行操作環(huán)節(jié)，有效防范內(nèi)部控制風(fēng)險及完善銀行管理模式，全面提高內(nèi)部控制質(zhì)量兩方面進(jìn)行闡述。本文有助于郵儲銀行A市分行小額信貸部門加強(qiáng)小額信貸風(fēng)險管理，從而更好的促進(jìn)郵儲銀行A市分行小額信貸業(yè)務(wù)的發(fā)展，并可以對其他商業(yè)銀行完善小額信貸業(yè)務(wù)內(nèi)控制度起到借鑒作用。
[Abstract]:Microfinance is an important source of income in China's financial industry. After decades of rapid development, The micro-credit business has already occupied the dominant position of income. The Postal savings Bank of China is a new commercial bank developed on the basis of the original postal savings business. In order to smoothly complete the transition to a modern commercial bank, Also in order to better meet the requirements of the local government, the Postal savings Bank of China regards microfinance business as its main business. After a long period of development, the microfinance business has made great progress. It has brought certain economic benefits to enterprises and society, and has become an indispensable new type of business to serve the local economic development. However, because of the unique mode of operation of micro-credit business, and its development has not yet formed a certain scale, The process of its development is too fast, so its ability to defend and control risks is relatively inadequate, leading to the internal control problems of microfinance business highlighted. This has also led to a particularly difficult pace of development of microfinance business. In addition, the leadership has paid more attention to the traditional wholesale and retail business and large loan business, while the importance of microfinance business has not been very strong. This also becomes a major hidden trouble in the development process of micro-credit business. In the process of development of A City Branch of China Postal savings Bank at this stage, due to the rapid development of micro-credit business and inadequate management measures, some customers have not repaid their loans in time. The low repayment rate and high overdue rate have seriously hindered the rapid expansion of the operation scale of microfinance business, thus affecting the improvement of the overall economic benefits of banks. The existence of these internal control problems has hindered the development of microfinance business. This has seriously affected the improvement of the income level of postal savings banks. Therefore, we should bring the management of microcredit into the banking system and innovation of the management system. Practical measures should be taken to consolidate the basis for the development of postal savings bank microfinance business. This paper aims at the present situation of the internal control of postal savings bank's credit business, Combined with the problems in the development of credit business of Postal savings Bank A City Branch, this paper first introduces the theoretical basis and research review of the internal control of micro-credit business of Postal savings Bank in China. Then it analyzes the problems existing in the internal control of micro-credit business of A City Branch of Postal savings Bank in China, and introduces in detail the development status of micro-credit business in A City Branch of Postal savings Bank and the manifestation of internal control risk. And from the internal and external aspects, this paper analyzes in detail the causes of the internal control problem of micro-credit in A City Branch of Postal savings Bank. On the basis of this, it puts forward the perfect measures for improving the internal control of micro-credit business in A City Branch of Postal savings Bank. Mainly from strengthening the operation link of the bank, effectively preventing the risk of internal control and perfecting the management mode of the bank, This paper is helpful for the micro-credit department of A City Branch of Postal savings Bank to strengthen the micro-credit risk management, so as to better promote the development of micro-credit business in A City Branch of Postal savings Bank. And can be used for reference to other commercial banks to improve the internal control system of microfinance business.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.4

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