本文選題：信貸風險 + 商業(yè)銀行�。� 參考：《湖南大學》2012年碩士論文

【摘要】：信貸業(yè)務作為商業(yè)銀行最重要的銀行業(yè)務，一直是銀行利潤的主要來源。但是，伴隨著信貸業(yè)務產(chǎn)生的信貸風險則是一把“雙刃劍”，一方面會帶給銀行更強的競爭力，另一方面也會帶給銀行名譽和經(jīng)濟上的損失。所以短期內(nèi)信貸風險都會是考驗我國銀行業(yè)的最主要風險，而有效地防范信貸風險主要依賴于完善的內(nèi)部控制制度的制約。目前，信貸風險內(nèi)控制度的建設已經(jīng)成為了學術界研究的重心，國內(nèi)外很多學者也在此領域做出了不少貢獻，但在我國商業(yè)銀行實際應用過程中所取得的效果還不夠明顯。 本文以光大銀行湖南分行為研究對象，首先，從風險評估體系、信息管理系統(tǒng)以及授信制度等方面考察了該銀行信貸風險內(nèi)部控制的狀況；其次，綜合考慮COSO內(nèi)部控制框架和《商業(yè)銀行內(nèi)部控制系統(tǒng)評估框架》的相關內(nèi)容，分析了湖南分行信貸風險內(nèi)部控制建設與實施過程中在控制環(huán)境、風險評估、控制活動、信息與溝通以及監(jiān)督方面存在的問題；最后，針對湖南分行信貸風險內(nèi)部控制存在的問題，，提出了完善內(nèi)部控制環(huán)境、加強信貸風險管理、強化和提升內(nèi)部控制活動、完善信息管理系統(tǒng)以及健全內(nèi)部控制監(jiān)督機制的改進措施。本文的研究內(nèi)容對建立并完善光大銀行湖南分行信貸風險內(nèi)部控制制度，全面規(guī)范并加強信貸風險的管理，增強抵御風險的能力，提高其在同行業(yè)中的競爭力具有重要意義。同時希望本文提出的改進對策能為其他商業(yè)銀行加強信貸風險內(nèi)部控制提供借鑒和參考，為進一步完善我國商業(yè)銀行內(nèi)部控制做出貢獻。
[Abstract]:As the most important banking business of commercial banks, credit business has always been the main source of bank profits. However, the credit risk that comes with the credit business is a "double-edged sword". On the one hand, it will bring the bank more competitive power, on the other hand, it will also bring the bank the loss of reputation and economy. Therefore, the short-term credit risk will be the most important risk to test our banking industry, and the effective prevention of credit risk mainly depends on the restriction of perfect internal control system. At present, the construction of internal credit risk control system has become the focus of academic research, many scholars at home and abroad have also made a lot of contributions in this field. However, the results obtained in the practical application of commercial banks in China are not obvious enough. This paper takes Everbright Bank Hunan Branch as the research object, first of all, from the risk assessment system, In the aspects of information management system and credit system, the internal control of credit risk is investigated. Secondly, the relevant contents of COSO internal control framework and evaluation framework of commercial bank internal control system are considered synthetically. This paper analyzes the problems existing in the construction and implementation of internal control of credit risk in Hunan Branch in the aspects of control environment, risk assessment, control activities, information and communication, and supervision. In view of the problems existing in the internal control of credit risk in Hunan Branch, this paper puts forward to perfect the internal control environment, strengthen the management of credit risk, strengthen and enhance the internal control activities. Improve the information management system and improve the internal control and supervision mechanism. The research content of this paper is of great significance to establish and perfect the internal control system of credit risk in Hunan Branch of Everbright Bank, to standardize and strengthen the management of credit risk, to strengthen the ability to resist risks and to improve its competitiveness in the same industry. At the same time, I hope that the improvement measures proposed in this paper can provide reference and reference for other commercial banks to strengthen the internal control of credit risk, and contribute to the further improvement of the internal control of commercial banks in China.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F275;F832.33

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