本文選題：小額貸款公司 + 內(nèi)部控制��； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：為解決中小企業(yè)融資難的困境,規(guī)范和引導(dǎo)民間借貸市場(chǎng),合理有效配置金融資源,2005年起,我國(guó)試點(diǎn)了一類全新的金融服務(wù)組織模式--小額貸款公司。在各種政策利好的環(huán)境下,國(guó)內(nèi)的小額貸款公司蓬勃發(fā)展。特別是2008年5月《關(guān)于小額貸款公司試點(diǎn)的指導(dǎo)意見》出臺(tái)后,小額貸款公司進(jìn)入高速發(fā)展期,截止到2015年全國(guó)已有注冊(cè)小額貸款公司8910家。然而作為新興金融機(jī)構(gòu),其特點(diǎn)是資金量大、專業(yè)管理人才少、缺乏傳統(tǒng)金融企業(yè)嚴(yán)密有效的內(nèi)控機(jī)制。多數(shù)小額貸款公司僅憑借著管理層的經(jīng)營(yíng)和直覺(jué)來(lái)運(yùn)營(yíng)企業(yè),無(wú)疑是“摸著石頭過(guò)河”,無(wú)法預(yù)計(jì)潛在的風(fēng)險(xiǎn)。同時(shí)近年來(lái),伴隨著全球經(jīng)濟(jì)不景氣,我國(guó)經(jīng)濟(jì)下行壓力增大、市場(chǎng)競(jìng)爭(zhēng)更為激烈、融資更為困難、壞賬的不斷攀升、優(yōu)質(zhì)客戶不斷流失等因素的影響,小額貸款公司的經(jīng)營(yíng)環(huán)境較為嚴(yán)峻,難以持續(xù)健康發(fā)展。本文從風(fēng)險(xiǎn)管理視角出發(fā),研究小額貸款公司內(nèi)部控制體系,首先介紹了選題的背景、意義,并對(duì)國(guó)內(nèi)外現(xiàn)有的研究成果進(jìn)行了回顧和梳理,然后從內(nèi)部控制和風(fēng)險(xiǎn)管理基本理論出發(fā),闡述了兩者的內(nèi)涵、目標(biāo)、要素以及兩者之間的聯(lián)系。按照提出問(wèn)題、分析問(wèn)題、解決問(wèn)題的思路,選取SN小額貸款公司作為本課題研究案例,針對(duì)小額貸款公司內(nèi)部控制的現(xiàn)狀和存在的問(wèn)題做出剖析,指出原因和存在的風(fēng)險(xiǎn)點(diǎn),最后從風(fēng)險(xiǎn)管理角度優(yōu)化SN小額貸款公司的內(nèi)部控制框架。具體改進(jìn)措施包括:改善內(nèi)部控制環(huán)境;優(yōu)化風(fēng)險(xiǎn)評(píng)估體系;完善內(nèi)部控制措施;建立信息交流溝通保障機(jī)制;強(qiáng)化內(nèi)部監(jiān)督五個(gè)方面。通過(guò)對(duì)內(nèi)部控制幾個(gè)環(huán)節(jié)作出優(yōu)化和提升,從風(fēng)險(xiǎn)管理的角度完善公司內(nèi)部控制。確保公司作出正確決策,合理約束管理層行為,有效實(shí)施監(jiān)督,對(duì)風(fēng)險(xiǎn)進(jìn)行控制,使得公司運(yùn)行最優(yōu)化,最終促進(jìn)公司可持續(xù)發(fā)展。
[Abstract]:In order to solve the difficulties of financing for small and medium-sized enterprises, standardize and guide the private lending market, and allocate financial resources reasonably and effectively, a new kind of financial service organization model, micro-loan company, has been piloted in China since 2005. In a variety of favorable policy environment, domestic microfinance companies flourish. Especially after the "guidance on the pilot projects of small loan companies" was issued in May 2008, microfinance companies entered a period of rapid development. By 2015, there had been 8910 registered microfinance companies in the country. However, as a new financial institution, it is characterized by a large amount of capital, few professional management personnel and a lack of strict and effective internal control mechanism of traditional financial enterprises. Most microfinance companies simply rely on management and intuition to run the business, undoubtedly "feeling the stone across the river", can not predict the potential risks. At the same time, in recent years, with the global economic recession, the downward pressure on our economy has increased, the market competition has become more intense, financing is more difficult, bad debts are constantly rising, and quality customers are constantly losing, and so on. The management environment of the small loan company is more austere, difficult to develop continuously and healthily. From the perspective of risk management, this paper studies the internal control system of microfinance companies. Firstly, it introduces the background and significance of the topic, and reviews and combs the existing research results at home and abroad. Then, from the basic theory of internal control and risk management, this paper expounds the connotation, objectives, elements and the relationship between the two. According to the train of thought of putting forward, analyzing and solving the problem, selecting SN microfinance company as the research case of this subject, analyzing the present situation and existing problems of the internal control of microfinance company, pointing out the reason and the risk point of existence. Finally, the internal control framework of SN microfinance company is optimized from the risk management point of view. The specific improvement measures include: improving the internal control environment; optimizing the risk assessment system; perfecting the internal control measures; establishing the information exchange communication guarantee mechanism; strengthening the internal supervision in five aspects. Through the optimization and promotion of several links of internal control, the internal control of the company is perfected from the angle of risk management. To ensure that the company makes the correct decision, reasonably constrains the management behavior, effectively implements the supervision, controls the risk, makes the company run optimally, finally promotes the company sustainable development.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.39;F830.42

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