發(fā)布時(shí)間：2018-03-29 20:05

  本文選題：建設(shè)銀行保定分行　切入點(diǎn)：個(gè)人住房貸款業(yè)務(wù)　出處：《河北金融學(xué)院》2014年碩士論文

【摘要】：自1992年中國建設(shè)銀行在北京發(fā)放國內(nèi)第一筆個(gè)人住房貸款后,該業(yè)務(wù)在國內(nèi)商業(yè)銀行悄然興起,隨著我國住房制度改革的全面推進(jìn)和金融體制改革開放的逐步深入,各商業(yè)銀行正逐步將個(gè)人住房貸款業(yè)務(wù)確定為重要的戰(zhàn)略發(fā)展方向和利潤增長點(diǎn)。個(gè)人住房貸款多是中長期貸款,風(fēng)險(xiǎn)具有隱藏性和后發(fā)性,伴隨著近年來房地產(chǎn)市場的快速發(fā)展,目前個(gè)人住房貸款已進(jìn)入風(fēng)險(xiǎn)高發(fā)區(qū)間。而縱觀近年來國內(nèi)外商業(yè)銀行發(fā)生的事件和危機(jī),我們發(fā)現(xiàn),內(nèi)部控制設(shè)計(jì)或運(yùn)行上的缺陷是商業(yè)銀行事件頻發(fā)的主要原因。所以,本文研究商業(yè)銀行的個(gè)人住房業(yè)務(wù)內(nèi)部控制不僅具有必要性,而且具有緊迫性。 本文共分為五部分,第一部分介紹了選題的背景及意義,國內(nèi)外研究現(xiàn)狀及研究的范圍、方法與思路；第二部分介紹了商業(yè)銀行個(gè)人住房貸款內(nèi)部控制相關(guān)理論,包括COSO內(nèi)部控制理論和我國現(xiàn)有的個(gè)人住房內(nèi)部控制規(guī)范體系；第三部分介紹了筆者通過半年的專業(yè)實(shí)踐和實(shí)地調(diào)研所了解和掌握到的建設(shè)銀行保定分行個(gè)人住房貸款內(nèi)部控制的具體狀況；第四部分,基于前文相關(guān)文獻(xiàn)的分析和理論的解讀,本文針對建設(shè)銀行保定分行個(gè)人住房貸款內(nèi)部控制的實(shí)際運(yùn)行情況,從控制環(huán)境、風(fēng)險(xiǎn)識別與評估、控制活動、信息與溝通和監(jiān)控五個(gè)方面,對建設(shè)銀行保定分行個(gè)人住房貸款內(nèi)部控制進(jìn)行了評價(jià),并分析了其五要素存在的不足,如內(nèi)控制度更新不及時(shí)、業(yè)務(wù)流程不合理、檔案管理工作不規(guī)范和內(nèi)部控制自我評價(jià)走過場等問題；第五部分,在以上分析和評價(jià)和基礎(chǔ)上,本文以提高服務(wù)效率和銀行經(jīng)營效益為設(shè)計(jì)目的,對建設(shè)銀行保定分行個(gè)人住房貸款內(nèi)部控制制度進(jìn)行梳理和設(shè)計(jì),繪制出了業(yè)務(wù)流程圖,并對其個(gè)人住房貸款內(nèi)部控制五要素的缺陷提出了針對性的改進(jìn)措施,如提出落實(shí)貸款面談面簽的實(shí)施細(xì)則、全面推行基于個(gè)人住房貸款“A+P”管理系統(tǒng)的自動化審批、加快檔案掃描系統(tǒng)的上線和建立內(nèi)控合規(guī)綜合管理平臺等。 建立健全和完善個(gè)人住房貸款內(nèi)部控制是一個(gè)長期的工作,既需要理論上的大膽創(chuàng)新,更要有實(shí)踐上的謹(jǐn)慎執(zhí)行。本文的創(chuàng)新點(diǎn)在于,將COSO內(nèi)部控制理論應(yīng)用在建設(shè)銀行保定分行個(gè)人住房貸款這個(gè)具體業(yè)務(wù)的內(nèi)部控制評價(jià)及構(gòu)建上,是對COSO內(nèi)部控制理論微觀領(lǐng)域的一次有益嘗試,希望能夠在優(yōu)化建設(shè)銀行保定分行以及其他商業(yè)銀行的個(gè)人住房貸款內(nèi)部控制上起到一定的借鑒作用。
[Abstract]:Since the China Construction Bank issued the first personal housing loan in Beijing in 1992, the business has quietly risen in domestic commercial banks. With the overall promotion of housing system reform and the gradual deepening of the reform and opening up of the financial system in China, Commercial banks are gradually defining personal housing loan business as an important strategic development direction and profit growth point. Personal housing loans are mostly medium- and long-term loans, and the risks are hidden and latecomer. With the rapid development of the real estate market in recent years, personal housing loans have now entered into high-risk areas. However, looking at the events and crises that have taken place in domestic and foreign commercial banks in recent years, we find that, The defects in the design or operation of internal control are the main reasons for frequent incidents in commercial banks. Therefore, it is not only necessary but also urgent to study the internal control of individual housing business in commercial banks in this paper. This paper is divided into five parts. The first part introduces the background and significance of the topic, domestic and foreign research status and research scope, methods and ideas; the second part introduces the commercial bank personal housing loan internal control theory, Including the COSO internal control theory and the existing individual housing internal control norms system; The third part introduces the specific situation of the internal control of personal housing loan in Baoding Branch of China Construction Bank, which the author understands and grasps through the professional practice and field investigation for half a year; the fourth part is about the internal control of the personal housing loan in Baoding Branch of China Construction Bank. Based on the analysis of the previous related documents and theoretical interpretation, this paper aims at the actual operation of the internal control of personal housing loans in Baoding Branch of China Construction Bank, from the control environment, risk identification and evaluation, control activities, This paper evaluates the internal control of personal housing loan in Baoding Branch of China Construction Bank from five aspects of information, communication and monitoring, and analyzes the shortcomings of its five elements, such as that the internal control system is not updated in time, and the business process is unreasonable. The fifth part, based on the above analysis and evaluation, the purpose of this paper is to improve service efficiency and bank management efficiency. This paper combs and designs the internal control system of personal housing loan of Baoding Branch of Construction Bank, draws out the business flow chart, and puts forward the corresponding improvement measures to the defects of the five elements of the internal control of the personal housing loan. For example, the implementation rules of interview and interview of loans are put forward, the automatic examination and approval based on personal housing loan "AP" management system is carried out in an all-round way, the file scanning system is put on line and the comprehensive management platform of internal control compliance is established, and so on. It is a long-term work to establish and perfect the internal control of personal housing loan. It needs not only the bold innovation in theory, but also the prudent execution in practice. The application of COSO internal control theory to the evaluation and construction of individual housing loan in Baoding Branch of China Construction Bank is a beneficial attempt in the micro field of COSO internal control theory. Hope to optimize the construction bank Baoding branch and other commercial banks on the internal control of personal housing loans play a certain reference role.
【學(xué)位授予單位】：河北金融學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.4;F299.23

【共引文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前5條

1 王君君;對工行河南省分行個(gè)人住房貸款審批的研究[D];河南大學(xué);2013年

2 萬冀;商業(yè)銀行對中小企業(yè)授信的風(fēng)險(xiǎn)管理研究[D];天津商業(yè)大學(xué);2013年

3 于海龍;商業(yè)銀行小微企業(yè)信用風(fēng)險(xiǎn)管理研究[D];中國海洋大學(xué);2013年

4 楊錚;我國商業(yè)銀行貸后風(fēng)險(xiǎn)管理研究[D];廈門大學(xué);2014年

5 丁珍珍;商業(yè)銀行貸后管理[D];暨南大學(xué);2014年

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本文編號：1682639