本文關(guān)鍵詞：N農(nóng)商銀行內(nèi)部控制問(wèn)題研究　出處：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：隨我國(guó)金融行業(yè)逐步深化發(fā)展,作為金融行業(yè)不可或缺的一部分,銀行業(yè)面臨著前所未有的機(jī)遇與挑戰(zhàn),金融風(fēng)險(xiǎn)也不斷加化。為了配合我國(guó)的金融業(yè)發(fā)展,更好的適應(yīng)我國(guó)的金融體制,更為了能在激烈的金融競(jìng)爭(zhēng)中得以生存,農(nóng)村金融也開(kāi)始了一輪革新,眾多省市的農(nóng)村信用社開(kāi)啟了改制之路。轉(zhuǎn)變服務(wù)方式,擴(kuò)大服務(wù)范圍,轉(zhuǎn)型為農(nóng)村商業(yè)銀行。N農(nóng)商銀行于2009年掛牌正式成立,由N農(nóng)村信用社改制成立的N農(nóng)商銀行。改制多年,N農(nóng)商銀行努力發(fā)展,不斷擴(kuò)大經(jīng)營(yíng),基本完成了由農(nóng)村信用社轉(zhuǎn)變?yōu)檗r(nóng)商銀行的過(guò)程。多年一直重視于經(jīng)營(yíng)的發(fā)展,而忽略了內(nèi)部控制問(wèn)題的完善,因此,本文將針對(duì)其具體情況進(jìn)行分析,找出相關(guān)問(wèn)題,并給合理可行的參考建議。本文主要采用案例分析法、實(shí)地考察法及文獻(xiàn)分析法。文章第一部分是關(guān)于研究的背景、意義及研究?jī)?nèi)容方法,并對(duì)國(guó)內(nèi)外關(guān)于內(nèi)部控制理論的文獻(xiàn)進(jìn)行了闡述;第二部分是相關(guān)的商業(yè)銀行內(nèi)部控制的理論,該部分為研究N農(nóng)商銀行內(nèi)部控制問(wèn)題奠定理論基礎(chǔ)。第三部分是N農(nóng)商銀行的歷史沿革和簡(jiǎn)介,并根據(jù)內(nèi)部控制五要素闡述N農(nóng)商銀行內(nèi)部控制的現(xiàn)狀。第四部分通過(guò)分析現(xiàn)狀,指出N農(nóng)商銀行內(nèi)部控制中存在的問(wèn)題并加以分析。并在第五部分提出完善N農(nóng)商銀行內(nèi)部控制的參考意見(jiàn)。最后一章是結(jié)論與展望,對(duì)全文做一個(gè)總結(jié),認(rèn)為N農(nóng)商銀行內(nèi)部控制仍然有許多需要改進(jìn)的地方。
[Abstract]:With the gradual deepening of China's financial industry development, as an integral part of the financial industry, the banking industry is facing the opportunities and challenges of the financial risk is hitherto unknown, continue to increase. In order to meet the development of the financial industry of our country, to adapt to China's financial system better, but in order to survive in the fierce financial competition. Rural finance also began a round of reform, many provinces and cities of rural credit cooperatives on the restructuring of the road. Changing the service mode, expand the scope of services for the transformation of the rural commercial bank.N rural commercial bank was founded on 2009 formally established by the N, the reform of rural credit cooperatives established N rural commercial bank restructuring. For many years, N rural commercial bank to develop. Continue to expand the business, basically completed the transformation from rural credit cooperatives for rural commercial bank. In the years of development has always attached great importance to management, while ignoring the improvement of internal control problems, therefore, the needle The specific analysis of the situation, find out the related problems, and give reasonable suggestions. This paper mainly uses the method of case analysis, field survey and literature analysis. The first part is about the research background, significance and research contents and methods, and the domestic and foreign literature on the theory of internal control are discussed; second part is the theory of internal control of commercial banks, as part of the internal control problems of N rural commercial bank to lay the theoretical foundation. The third part is the N rural commercial bank's history and profile, and according to the internal control five elements explains the current situation of internal control of N rural commercial bank. The fourth part through the analysis of the status quo, pointed out the existence of internal control in N business the bank and analyze the problem. And in the fifth part puts forward the suggestions of N rural commercial bank internal control. The last chapter is the conclusion and Prospect of the text. A summary of the internal control of N rural commercial bank, there are still many places need to be improved.

【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F832.35;F830.42

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