湖南省農(nóng)村商業(yè)銀行內(nèi)部控制研究
發(fā)布時間：2018-08-18 09:03
【摘要】：農(nóng)村金融是農(nóng)村經(jīng)濟(jì)的主要組成部分之一,大力發(fā)展農(nóng)村金融,對農(nóng)村生活水平、基礎(chǔ)設(shè)施建設(shè)、經(jīng)濟(jì)、乃至社會的穩(wěn)定發(fā)展都起到了重要作用。我國的金融體制在不斷革新,國有銀行進(jìn)行了股份制改革并上市,城市合作社改制為城市商業(yè)銀行,外資銀行或中外合資銀行紛紛涌入中國,大量新興的股份制商業(yè)銀行如雨后春筍不斷出現(xiàn),農(nóng)村金融業(yè)的發(fā)展也不例外,開始由農(nóng)村信用社改制為農(nóng)村商業(yè)銀行。 農(nóng)村信用社為了擴(kuò)寬自己在金融業(yè)上的發(fā)展,適應(yīng)經(jīng)濟(jì)變化,使自己在激烈的金融競爭上生存下來,不斷發(fā)展壯大,開始大刀闊斧的進(jìn)行股份制改革,轉(zhuǎn)變成產(chǎn)權(quán)明晰,制度規(guī)范,定位正確,理念比較超前的農(nóng)村商業(yè)銀行。 2010年5月5日,湖南省成立了首家農(nóng)村商業(yè)銀行——湖南瀏陽農(nóng)村商業(yè)銀行,到2014年4月份,湖南省已由縣級農(nóng)村信用社聯(lián)社或農(nóng)村合作銀行改制為縣級農(nóng)村商業(yè)銀行的達(dá)23家。改制后的農(nóng)村商業(yè)銀行綜合實力、抗風(fēng)險能力明顯增強(qiáng),業(yè)務(wù)發(fā)展也得到提速。 但經(jīng)過改制后一段時間的運(yùn)營,湖南省農(nóng)村商業(yè)銀行仍然面臨著經(jīng)營管理不科學(xué)、運(yùn)營效率不高、不良資產(chǎn)占比不低,內(nèi)部金融風(fēng)險隱患較大等各種問題。出現(xiàn)這些問題的主要原因是內(nèi)部控制制度不科學(xué),因此不斷改革、完善湖南農(nóng)村商業(yè)銀行內(nèi)部控制制度是規(guī)范農(nóng)村商業(yè)銀行運(yùn)營操作、防范各類金融風(fēng)險和繼續(xù)保持穩(wěn)定高效發(fā)展的關(guān)鍵。 本文正是從這一背景出發(fā),帶著上述問題,從內(nèi)部控制角度結(jié)合會計方面的知識,以湖南省農(nóng)村商業(yè)銀行為研究對象,并以湖南省第一家農(nóng)村商業(yè)銀行——湖南瀏陽農(nóng)村商業(yè)銀行為案例,深入分析湖南省農(nóng)村商業(yè)銀行內(nèi)部控制的現(xiàn)狀和突出問題,找出原因,從完善內(nèi)部會計控制制度、加強(qiáng)內(nèi)部控制風(fēng)險防范、加強(qiáng)內(nèi)部審計制度三個方面給出具體的對策,希望能為湖南省農(nóng)村商業(yè)銀行內(nèi)部控制制度的完善提供幫助。
[Abstract]:Rural finance is one of the main components of rural economy. The development of rural finance plays an important role in rural living standards, infrastructure construction, economy and even the stable development of society. The financial system of our country is constantly innovating, the state-owned banks have carried out the joint-stock system reform and listed on the stock market, the urban cooperatives have been transformed into the city commercial banks, and foreign banks or Sino-foreign joint venture banks have poured into China one after another. A large number of new joint-stock commercial banks have been springing up, and the development of rural financial industry is no exception, the rural credit cooperatives began to be transformed into rural commercial banks. In order to broaden their development in the financial industry, adapt to economic changes, make themselves survive in the fierce financial competition, continue to develop and grow, rural credit cooperatives have begun to carry out drastic shareholding system reform and turned into clear property rights. Rural commercial banks with normative system, correct positioning and advanced concept. On May 5, 2010, Hunan Province established the first rural commercial bank, Liuyang Rural Commercial Bank of Hunan, until April 2014. Hunan has been transformed from county-level rural credit cooperatives or rural cooperative banks to 23 county-level rural commercial banks. After restructuring, the comprehensive strength of rural commercial banks, the ability to significantly enhance risk-resistance, business development has also been speeded up. However, after a period of operation, Hunan rural commercial banks are still faced with various problems, such as unscientific management, low operational efficiency, non-performing assets, large internal financial risks and so on. The main reason for these problems is that the internal control system is not scientific, so the continuous reform and perfection of the internal control system of Hunan Rural Commercial Bank is to standardize the operation and operation of rural commercial banks. Guard against all kinds of financial risks and continue to maintain stable and efficient development of the key. From this background, with the above problems, this paper combines the knowledge of accounting from the angle of internal control, taking Hunan Rural Commercial Bank as the research object. Taking Hunan Liuyang Rural Commercial Bank, the first rural commercial bank in Hunan Province, as a case, this paper deeply analyzes the present situation and prominent problems of the internal control of Hunan Rural Commercial Bank, finds out the reasons, and improves the internal accounting control system. To strengthen the risk prevention of internal control and strengthen the internal audit system three aspects of specific countermeasures, hoping to provide help for the improvement of the internal control system of Hunan Rural Commercial Bank.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42
本文編號：2189001
[Abstract]:Rural finance is one of the main components of rural economy. The development of rural finance plays an important role in rural living standards, infrastructure construction, economy and even the stable development of society. The financial system of our country is constantly innovating, the state-owned banks have carried out the joint-stock system reform and listed on the stock market, the urban cooperatives have been transformed into the city commercial banks, and foreign banks or Sino-foreign joint venture banks have poured into China one after another. A large number of new joint-stock commercial banks have been springing up, and the development of rural financial industry is no exception, the rural credit cooperatives began to be transformed into rural commercial banks. In order to broaden their development in the financial industry, adapt to economic changes, make themselves survive in the fierce financial competition, continue to develop and grow, rural credit cooperatives have begun to carry out drastic shareholding system reform and turned into clear property rights. Rural commercial banks with normative system, correct positioning and advanced concept. On May 5, 2010, Hunan Province established the first rural commercial bank, Liuyang Rural Commercial Bank of Hunan, until April 2014. Hunan has been transformed from county-level rural credit cooperatives or rural cooperative banks to 23 county-level rural commercial banks. After restructuring, the comprehensive strength of rural commercial banks, the ability to significantly enhance risk-resistance, business development has also been speeded up. However, after a period of operation, Hunan rural commercial banks are still faced with various problems, such as unscientific management, low operational efficiency, non-performing assets, large internal financial risks and so on. The main reason for these problems is that the internal control system is not scientific, so the continuous reform and perfection of the internal control system of Hunan Rural Commercial Bank is to standardize the operation and operation of rural commercial banks. Guard against all kinds of financial risks and continue to maintain stable and efficient development of the key. From this background, with the above problems, this paper combines the knowledge of accounting from the angle of internal control, taking Hunan Rural Commercial Bank as the research object. Taking Hunan Liuyang Rural Commercial Bank, the first rural commercial bank in Hunan Province, as a case, this paper deeply analyzes the present situation and prominent problems of the internal control of Hunan Rural Commercial Bank, finds out the reasons, and improves the internal accounting control system. To strengthen the risk prevention of internal control and strengthen the internal audit system three aspects of specific countermeasures, hoping to provide help for the improvement of the internal control system of Hunan Rural Commercial Bank.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42
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，本文編號：2189001
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