本文關(guān)鍵詞：JY農(nóng)村商業(yè)銀行內(nèi)部控制研究　出處：《南京理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：農(nóng)村商業(yè)銀行在建立之初往往把“立足中小企業(yè),服務(wù)本地經(jīng)濟(jì)”作為自己的經(jīng)營(yíng)戰(zhàn)略,擔(dān)負(fù)起發(fā)展地方經(jīng)濟(jì)、扶持中小企業(yè)的重任,對(duì)穩(wěn)定區(qū)域經(jīng)濟(jì)、促進(jìn)社會(huì)和諧發(fā)展起到了十分重要的作用。但是,由于我國(guó)銀行體系的特殊性,四大國(guó)有商業(yè)銀行占據(jù)了國(guó)內(nèi)金融市場(chǎng)的絕大部分份額,因此,更多的專家學(xué)者是將研究的重點(diǎn)在國(guó)有商業(yè)銀行上,而忽視了農(nóng)村商業(yè)銀行這樣一個(gè)較為特殊的群體,而對(duì)農(nóng)村商業(yè)銀行基于風(fēng)險(xiǎn)管理的內(nèi)部控制機(jī)制更加缺乏關(guān)注。事實(shí)上,由于農(nóng)村商業(yè)銀行外部環(huán)境的不完善和內(nèi)在體制的不健全,導(dǎo)致其內(nèi)部控制體系存在缺陷,其內(nèi)部控制能力有待進(jìn)一步加強(qiáng)。這不僅影響了農(nóng)村商業(yè)銀行自身的生存和發(fā)展,還對(duì)整個(gè)金融體系帶來(lái)不穩(wěn)定因素。加強(qiáng)內(nèi)部控制建設(shè),防范金融風(fēng)險(xiǎn),成為農(nóng)村信用社長(zhǎng)期穩(wěn)健運(yùn)行的前提和基礎(chǔ)。本文運(yùn)用國(guó)內(nèi)外較新的內(nèi)部控制理論,以JY農(nóng)村商業(yè)銀行為案例,對(duì)農(nóng)村商業(yè)銀行的內(nèi)部控制狀況及其原因進(jìn)行了分析,力圖對(duì)農(nóng)村商業(yè)銀行的內(nèi)部控制建設(shè)提出有益的指導(dǎo)。本文認(rèn)為,建立健全農(nóng)村商業(yè)銀行內(nèi)控機(jī)制,必須針對(duì)農(nóng)村商業(yè)銀行內(nèi)部控制存在的問(wèn)題,結(jié)合當(dāng)前內(nèi)部控制形勢(shì),堅(jiān)持標(biāo)本兼治、重在建設(shè)的思想,提出了完善內(nèi)部控制環(huán)境、提高風(fēng)險(xiǎn)評(píng)估和識(shí)別能力、增強(qiáng)控制活動(dòng)有效性、完善信息與交流渠道、建立健全監(jiān)督體系等五個(gè)方面的內(nèi)部控制建設(shè)對(duì)策。
[Abstract]:At the beginning of the establishment of the rural commercial banks tend to "based on the small and medium-sized enterprises, to serve the local economy" as its business strategy, shouldering the responsibility to support the development of the local economy, small and medium-sized enterprises, to stabilize the regional economy, has important role to promote the harmonious development of the society. However, due to the particularity of the banking system in China. The four major state-owned commercial banks occupy the majority share of the domestic financial market, therefore, more and more experts and scholars focus the study on the state-owned commercial banks, while ignoring the rural commercial bank which is a special group of rural commercial bank internal control risk management mechanism based on the facts more lack of attention. Due to the external environment, the rural commercial bank and the imperfect internal system is not perfect, leading to the internal control system deficiencies, the internal control capability is further added Strong. This not only affects the survival and development of the rural commercial bank, but also bring instability to the entire financial system. To strengthen the construction of internal control, prevent financial risks and become the precondition and foundation for long-term healthy development of rural credit cooperatives. This paper uses domestic and international internal control theory, the JY rural commercial bank as a case the status of internal control, and the reasons of rural commercial bank are analyzed, trying to beneficial to the construction of internal control of commercial banks in rural guidance. This paper argues that to establish a sound internal control mechanism of the rural commercial bank, must according to the existing problems in the internal control of rural commercial banks, combined with the current situation of internal control, adhere to tackling the problem, focusing on the idea of building, put forward to improve the internal control environment, risk assessment and improve the recognition ability, enhance the effectiveness of control activities, and improve the information exchange channels, build The Countermeasures of internal control construction in five aspects, such as establishing a sound supervision system and so on.

【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42;F832.35
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本文編號(hào)：1439302