本文選題：內部控制 + 信貸　； 參考：《吉林財經大學》2017年碩士論文

【摘要】：農商銀行是農村金融體系的重要組成部分,是服務農村及區(qū)域內中小微企業(yè)的重要的金融服務機構。近年來,農村商銀行陸續(xù)轉制,在擴大經營范圍、增加資產總值的同時,也暴露出了相應的問題。農商銀行的貸款不良率遠高于其他商業(yè)銀行,而傳統(tǒng)信貸業(yè)務收入又是大多農商銀行的主要收入來源。這樣一來,信貸業(yè)務的風險控制能力關系到農商銀行的生存能力和發(fā)展�？偨Y、探索出一套行之有效、符合農商銀行發(fā)展的信貸業(yè)務內部控制制度是當前農商銀行的重要任務。本文以C市農商銀行為研究對象,分析農商銀行信貸業(yè)務內部控制的現(xiàn)狀和缺陷,并對完善其內控制度,保障內控制度實施提出了相關建議。本文共6大部分,第一部分,主要闡述了本文的研究背景、研究意義、國內外研究現(xiàn)狀、研究方法、論文創(chuàng)新點。第二部分,這一部分主要介紹了本文涉及到的內部控制的界定,商業(yè)銀行內部控制相關理論發(fā)展。第三部分,以C市農商銀行為研究對象,分別對C市農商銀行情況,C市農商銀行信貸業(yè)務情況和C市農商銀行內控制度情況進行研究。第四部分,為C市農商銀行信貸業(yè)務內部控制問題及成因分析,以C市農商銀行不良信貸業(yè)務的實際案例,總結出C市農商銀行內控制度問題:轉制遺留問題沒有解決,董事會不發(fā)揮作用、缺失離崗審計制度,貸前調查、貸后檢查流于形式、信貸業(yè)務內部控制機構設置不合理,權責不清晰、信貸從業(yè)人員素質參差不齊,內控意識薄弱、內控制度不完善,風險預警能力差、缺乏健全的不良清收制度和獎懲機制。第五部分,依據(jù)以上分析,從內部環(huán)境、風險評估、控制活動、信息與溝通、內部監(jiān)督五方面入手總結出完善C市農商銀行信貸業(yè)務內部控制制度的建議,包括優(yōu)化內控職能部門,完善信貸風險內控構架,提高員工內控意識,加強內控環(huán)境建設,加強風險預警機制建設,建立信息溝通渠道,加強信息系統(tǒng)建設,建立內部監(jiān)督機制與離崗審查制度,完善不良清收制度和激勵機制,完善薪酬制度。第六部分,結論。
[Abstract]:Agricultural and commercial bank is an important part of rural financial system and an important financial service institution serving small and medium enterprises in rural areas.In recent years, rural commercial banks have been transformed, expanding the scope of operation, increasing the total value of assets at the same time, but also exposed the corresponding problems.The loan failure rate of agricultural and commercial banks is much higher than that of other commercial banks, and the income of traditional credit business is the main source of income for most agricultural and commercial banks.In this way, the risk control ability of credit business is related to the viability and development of agribusiness banks.To sum up and explore a set of effective and suitable internal control system of credit business is an important task of agricultural and commercial bank at present.This paper takes C City Agricultural and Commercial Bank as the research object, analyzes the present situation and defects of the internal control of the agricultural and commercial bank's credit business, and puts forward some relevant suggestions to improve its internal control system and guarantee the implementation of the internal control system.This paper consists of six parts, the first part, mainly describes the research background, research significance, domestic and foreign research status, research methods, innovative points of the paper.The second part mainly introduces the definition of internal control and the development of commercial bank internal control theory.In the third part, taking C City Agricultural and Commercial Bank as the research object, the situation of C City Agricultural and Commercial Bank and the situation of C City Agricultural and Commercial Bank's credit business and the situation of C City Agricultural and Commercial Bank's internal control system are studied respectively.The fourth part, for C city agricultural commercial bank credit business internal control question and the cause analysis, with C city agriculture commercial bank bad credit business actual case, summarized C city agriculture commercial bank internal control system question: the transformation left over the question has not solved,The board of directors does not play a role, lacks the audit system of leaving the post, the investigation before the loan, the inspection after the loan is a mere formality, the establishment of the internal control organization of the credit business is unreasonable, the power and responsibility are not clear, the quality of the credit practitioner is not uniform, the consciousness of internal control is weak,The system of internal control is not perfect, the ability of risk warning is poor, and the mechanism of reward and punishment is lacking.The fifth part, according to the above analysis, from the internal environment, risk assessment, control activities, information and communication, internal supervision of five aspects to summarize the improvement of C City Agricultural Bank credit business internal control system recommendations,Including optimizing the internal control function department, perfecting the internal control framework of credit risk, improving the staff's internal control consciousness, strengthening the construction of internal control environment, strengthening the construction of risk warning mechanism, establishing information communication channels, and strengthening the construction of information system.Set up the internal supervision mechanism and the post examination system, perfect the bad collection system and the incentive mechanism, perfect the salary system.The sixth part, conclusion.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.4

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