本文關(guān)鍵詞：W商業(yè)銀行信貸風(fēng)險內(nèi)部控制研究　出處：《遼寧大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：商業(yè)銀行從其實(shí)質(zhì)上里說是經(jīng)營貨幣的特殊企業(yè),在我國,傳統(tǒng)上附屬于行政機(jī)關(guān)的企業(yè),隨著經(jīng)濟(jì)社會的發(fā)展,已經(jīng)逐步演變成為依法獨(dú)立經(jīng)營、自負(fù)盈虧的現(xiàn)代金融企業(yè)。由于金融市場的飛速發(fā)展,尤其是近些年以來,全球經(jīng)濟(jì)一體化和國際金融市場的緊密融合,給我國商業(yè)銀行的發(fā)展壓力和信貸風(fēng)險也在不斷增加。一般來說,商業(yè)銀行的經(jīng)營有三個原則,即安全性、流動性、效益性,在三原則中,安全性是始終擺在第一位的,資產(chǎn)尤其是信貸資產(chǎn)的安全性是資產(chǎn)的流動性和獲利性的基本前提與條件。 2007年,中國銀監(jiān)會出臺了《商業(yè)銀行內(nèi)部控制指引》,提出了一些原則性的要求,包括：統(tǒng)一授信管理信用風(fēng)險識別與監(jiān)測體系、授信決策與審批機(jī)制等等。 在防范信貸風(fēng)險方面,銀行的內(nèi)部控制是否能起到真正的作用,是否能夠真正起到降低信貸風(fēng)險、減少銀行經(jīng)營損失的作用,主要取決于兩點(diǎn)：一是內(nèi)部控制制度的設(shè)計(jì)是否合理、是否得到執(zhí)行；二是內(nèi)部控制執(zhí)行的是否有效,真正做到保證銀行戰(zhàn)略的執(zhí)行。 本文在積極探索對信貸風(fēng)險管理內(nèi)部控制的主要理論,包括內(nèi)部控制的建立實(shí)施與維護(hù)等理論,通過對W商業(yè)銀行的實(shí)際進(jìn)行對比與分析,在此基礎(chǔ)上,提出了合理、有效的信貸風(fēng)險內(nèi)部控制建議,從而為W銀行自身,以及我國的其他商業(yè)銀行,如何采取措施提高內(nèi)部控制水平、防范信貸風(fēng)險提供了一定的指引。 本論文共分為以下幾個部分： 緒論部分：主要從三個方面撰寫,即選題的背景及依據(jù)、研究的內(nèi)容與文獻(xiàn)綜述；首先是信貸風(fēng)險及其內(nèi)部控制詮釋,接下來,第二部分、第三部分分析了W商業(yè)銀行信貸風(fēng)險現(xiàn)狀及其形成的原因,第四部分提出了W商業(yè)銀行信貸風(fēng)險內(nèi)部控制框架的構(gòu)建方法,最后一部分是是結(jié)論。
[Abstract]:Commercial banks, in essence, are special enterprises operating money. In our country, the enterprises traditionally attached to administrative organs have gradually evolved into independent operation according to law with the development of economy and society. Due to the rapid development of financial market, especially in recent years, the integration of global economy and the close integration of international financial market. Generally speaking, commercial banks have three principles: security, liquidity, efficiency, in the three principles. Security is always the first, and the security of assets, especially credit assets, is the basic premise and condition of liquidity and profitability of assets. In 2007, China Banking Regulatory Commission issued "Commercial Bank Internal Control guidelines", and put forward some principled requirements, including: unified credit management credit risk identification and monitoring system. Credit decision making and approval mechanism, etc. In the prevention of credit risk, whether the internal control of the bank can play a real role, whether it can really play a role in reducing the credit risk and reducing the loss of bank operation. It mainly depends on two points: first, whether the design of internal control system is reasonable and whether it is implemented; Second, the implementation of internal control is effective, to ensure the implementation of bank strategy. This paper actively explores the main theory of internal control of credit risk management, including the establishment of the implementation and maintenance of internal control theory, through the comparison and analysis of the reality of W commercial banks, on the basis of this. Put forward reasonable and effective internal control of credit risk, so as to W Bank itself, as well as other commercial banks in China, how to take measures to improve the level of internal control. Prevention of credit risk provides some guidance. This thesis is divided into the following parts: Introduction: mainly from three aspects: the background and basis of the topic, the content of the study and literature review; First is the credit risk and its internal control interpretation, then, the second part, the third part analyzes the W commercial bank credit risk present situation and the formation reason. In the 4th part, the author puts forward the construction method of W commercial bank's internal control framework of credit risk, the last part is the conclusion.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.33;F275

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