發(fā)布時間：2018-01-27 16:11

  本文關(guān)鍵詞： 內(nèi)部控制 郵儲銀行 小額貸款　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在信貸業(yè)務(wù)飛速發(fā)展的今天,小額貸款業(yè)務(wù)發(fā)展成為金融機構(gòu)的主要收入。幾十年的快速發(fā)展之后,可以知道小額貸款業(yè)務(wù)在整個貸款業(yè)務(wù)中的地位變得非常重要。中國郵政儲蓄銀行經(jīng)歷過郵政集團的變更成為集各種特色業(yè)務(wù)為一體的商業(yè)銀行。郵政儲蓄銀行通過自身的合理定位及戰(zhàn)略分析之后,認為將小額貸款作為貸款的主營業(yè)務(wù)具有良好的發(fā)展前景,這也符合政府促進小額貸款業(yè)務(wù)發(fā)展的要求。通過一段時間的小額貸款業(yè)務(wù)的發(fā)展,它為金融機構(gòu)的發(fā)展為社會的進步做出了巨大的貢獻,變成了金融機構(gòu)為經(jīng)濟發(fā)展開展業(yè)務(wù)中不可或缺的業(yè)務(wù)種類。小額貸款業(yè)務(wù)的發(fā)展有自己的特點,短時間發(fā)展速度飛快,快速的發(fā)展就會忽略風險暴露很多問題。由于單方面關(guān)注小額貸款業(yè)務(wù)的發(fā)展速度,內(nèi)部控制的相關(guān)制度沒有及時做出合理調(diào)整,內(nèi)部控制風險出現(xiàn)了,成為制約小額貸款業(yè)務(wù)發(fā)展的重要因素之一,阻礙了郵政儲蓄銀行的進步從而影響銀行總體的業(yè)績和收入。所以,處理好小額貸款業(yè)務(wù)中的涉及金融機構(gòu)經(jīng)營和管理的發(fā)展的不利因素是刻不容緩的,必須協(xié)同金融機構(gòu)的相關(guān)部門做好內(nèi)部控制風險管理的工作,采取積極的措施筑牢小額貸款業(yè)務(wù)的基礎(chǔ)地位。本文主要研究了郵政儲蓄銀行有關(guān)小額貸款業(yè)務(wù)內(nèi)部控制的一些情況,在這其中,將郵儲銀行BY支行信貸業(yè)務(wù)作為分析的案例,指出信貸業(yè)務(wù)發(fā)展中內(nèi)部控制執(zhí)行缺陷產(chǎn)生的漏洞。文章首先介紹郵政儲蓄銀行小額貸款,然后指出其內(nèi)部控制的理論基礎(chǔ)和現(xiàn)實意義,其次通過郵儲銀行BY支行“被貸款”事件指明小額貸引發(fā)的內(nèi)部控制問題思考及成因,最后,提出合理的措施來解決郵儲銀行小額貸款業(yè)務(wù)內(nèi)部控制問題。本文有利于郵儲銀行BY支行提高小額貸款內(nèi)部控制效率,進一步促進郵儲銀行BY支行小額信貸業(yè)務(wù)的合理健康發(fā)展,還能對其他商業(yè)銀行處理小額信貸業(yè)務(wù)內(nèi)部控制問題起到積極地引導(dǎo)作用。
[Abstract]:With the rapid development of credit business, microfinance business has become the main income of financial institutions. After decades of rapid development. It can be seen that the role of microfinance in the whole loan business has become very important. The postal savings bank of china has experienced the change of postal group to become a commercial bank with all kinds of special business. Postal savings bank. Through its own reasonable positioning and strategic analysis. It is believed that microfinance as the main business of loans has a good development prospects, which is also in line with the requirements of the government to promote the development of microfinance business. Through a period of time the development of microfinance business. It has made a great contribution to the development of financial institutions for the progress of society and has become an indispensable business type in the development of financial institutions for economic development. The development of microfinance business has its own characteristics. In a short period of time, the rapid development will ignore the risk exposure of a lot of problems. Due to unilateral attention to the development of microfinance business, the internal control system has not made reasonable adjustments in time. The emergence of internal control risk has become one of the important factors restricting the development of micro-loan business, which hinders the progress of the postal savings bank and thus affects the overall performance and income of the bank. It is urgent to deal with the unfavorable factors involved in the development of the management and management of financial institutions in the microfinance business. We must cooperate with the relevant departments of financial institutions to do a good job in the internal control of risk management. Take active measures to build the basic position of microfinance business. This paper mainly studies the postal savings bank on the internal control of micro-credit business in which. Taking the credit business of Postal savings Bank (by) as an analysis case, this paper points out the flaws in the implementation of internal control in the development of credit business. Firstly, this paper introduces the micro-loan of Postal savings Bank. Then it points out the theoretical basis and practical significance of its internal control, and then points out the internal control problems caused by small loans through the postal savings bank by sub-branch "loan". Finally. Put forward reasonable measures to solve the problem of internal control of postal savings bank microfinance business. This paper is conducive to the postal savings bank by branch to improve the efficiency of the internal control of small loans. It can further promote the reasonable and healthy development of the microfinance business of the postal savings bank by branch, and can also play an active role in guiding other commercial banks to deal with the internal control problems of the microfinance business.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F618.3;F832.33

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本文編號：1468866