本文選題：農(nóng)村信用社　切入點(diǎn)：會(huì)計(jì)業(yè)務(wù)　出處：《遼寧大學(xué)》2012年碩士論文

【摘要】：農(nóng)村信用社經(jīng)歷了半個(gè)多世紀(jì)的發(fā)展,作為支持區(qū)域經(jīng)濟(jì)發(fā)展的重要金融機(jī)構(gòu),現(xiàn)正處于業(yè)務(wù)的擴(kuò)張期。隨著規(guī)模擴(kuò)大、網(wǎng)點(diǎn)的增加、員工隊(duì)伍的不斷壯大,農(nóng)村信用社在會(huì)計(jì)業(yè)務(wù)管理方面也暴露出了一定的問(wèn)題,如操作人員素質(zhì)低、風(fēng)險(xiǎn)控制手段落后、管理不到位等等。 操作風(fēng)險(xiǎn)存在于農(nóng)村信用社日常業(yè)務(wù)經(jīng)營(yíng)管理的方方面面,相當(dāng)分散,其成因既有外部事件的影響,但更大部分是內(nèi)部造成的。每個(gè)崗位上的業(yè)務(wù)操作人員,尤其是會(huì)計(jì)人員,都是一個(gè)微小的風(fēng)險(xiǎn)點(diǎn),倘若管理出現(xiàn)疏漏,案件隱患將無(wú)處不在。在會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)管理方面,S市農(nóng)村信用社做了大量的探索和嘗試,現(xiàn)推出了會(huì)計(jì)主管委派制度,并對(duì)會(huì)計(jì)主管實(shí)行聯(lián)社統(tǒng)一管理,并規(guī)定會(huì)計(jì)主管不參與基層信用社的經(jīng)營(yíng)。此舉對(duì)操作風(fēng)險(xiǎn)的防范起到了有效作用。但在操作風(fēng)險(xiǎn)管理文化、會(huì)計(jì)人員素質(zhì)、會(huì)計(jì)操作風(fēng)險(xiǎn)管理能力、內(nèi)部控制體系建設(shè)等方面有待于進(jìn)一步加強(qiáng)。 筆者作為一名基層會(huì)計(jì)業(yè)務(wù)管理人員,對(duì)會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)管理方面存在的問(wèn)題深有體會(huì),深感會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)無(wú)時(shí)不在,無(wú)處不在,會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)管理的責(zé)任重大。會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)損失一旦發(fā)生,后果非常嚴(yán)重。筆者在2008年曾參加了S市農(nóng)村信用社會(huì)計(jì)業(yè)務(wù)操作管理制度的編制,從人的因素、流程、系統(tǒng)和外部事件這四個(gè)主要來(lái)源對(duì)會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)管理有了更系統(tǒng)的了解和掌握。在MBA學(xué)習(xí)中,我也始終在思考如何加強(qiáng)會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)管理的問(wèn)題,并積累了一些想法和體會(huì)。 論文從《新巴塞爾資本協(xié)議》中關(guān)于操作風(fēng)險(xiǎn)的規(guī)定出發(fā),首先對(duì)操作風(fēng)險(xiǎn)管理的基本理論進(jìn)行闡述,然后介紹了S市農(nóng)村信用社會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)管理現(xiàn)狀,并對(duì)S市農(nóng)村信用社會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)管理存在的問(wèn)題進(jìn)行了分析,最后對(duì)S市農(nóng)村信用社會(huì)計(jì)業(yè)務(wù)操作風(fēng)險(xiǎn)管理提出了相應(yīng)的對(duì)策
[Abstract]:The rural credit cooperatives has experienced more than half a century of development, as an important financial institutions to support the development of regional economy, expanding period is now in the business. With the expansion of the scale of the network increases, the staff is constantly growing, rural credit cooperatives in the accounting business management also exposed some problems, such as the quality of operation low risk control personnel, backward, management is not in place and so on.
Exists in the daily business of rural credit cooperatives in all aspects of business management, operational risk is low, the causes of both the external events, but most are internal cause. Business operators on each job, especially the accounting personnel, is a tiny risk point, if management omissions, case hidden everywhere. In the management of accounting operation risk, S City, rural credit cooperatives have done a lot of exploration and attempt, we launched the appointment of the chief accountant system, and implement the unified management of the association in charge of accounting and accounting supervisor shall not participate in grassroots credit cooperatives business. This operation risk guard played effective. But in the operational risk management culture, the quality of accounting personnel, the ability of the operational risk management accounting, internal control system construction and other aspects need to be further strengthened.
As a basic accounting business management personnel, a deep understanding of the management of accounting operation risk problems, deeply operational risk accounting business at any time, everywhere, the management of accounting operation risk responsibility. Operational risk loss accounting business loss occurs, the consequences are very serious. The author has participated in the establishment in 2008 the city of S rural credit cooperatives accounting operation management system, process from human factors, the four main sources of system and external events on the management of accounting operation risk have a more systematic understanding and knowledge. In the MBA study, I also always thinking about how to strengthen the management of accounting operation risk problem. And accumulated some experience.
The provision of operational risk from the "new Basel capital agreement > based first on the basic theory of the operational risk management of the paper, and then introduced the S Rural Credit Cooperatives Accounting operational risk management status, and the presence of S rural credit cooperatives accounting operation risk management problems are analyzed, finally the corresponding the Countermeasures of S rural credit cooperatives accounting operation risk management is put forward

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275.3;F832.35

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本文編號(hào)：1727067