本文關(guān)鍵詞： 小貸公司 內(nèi)部控制 體系　出處：《沈陽理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：小額貸款公司是新興的金融機(jī)構(gòu)，其主要特點(diǎn)在于資金量巨大而管理人員較少，因而無法同國有商業(yè)銀行等金融機(jī)構(gòu)一般實(shí)施嚴(yán)密的內(nèi)部控制。但是面對龐大的資金管理與行業(yè)的高風(fēng)險，小額貸款公司僅僅依靠管理者的經(jīng)驗(yàn)與直覺來運(yùn)營，無疑會使小額貸款公司的經(jīng)營風(fēng)險增加，并無法得到規(guī)模化發(fā)展。 本文旨在幫助小額貸款公司引入內(nèi)部控制這一先進(jìn)的管理技術(shù)，，使小額貸款公司可以實(shí)現(xiàn)業(yè)務(wù)規(guī)范化，降低小額貸款公司的運(yùn)營風(fēng)險。并突破以往內(nèi)部控制僅以公司實(shí)體為主體，提出小額貸款行業(yè)協(xié)會應(yīng)發(fā)揮自身引導(dǎo)、輔助與監(jiān)督的作用推動會員公司實(shí)施內(nèi)部控制。文章提出小額貸款公司在信息技術(shù)環(huán)節(jié)、人力資源管理環(huán)節(jié)、財務(wù)報告環(huán)節(jié)、資產(chǎn)安全環(huán)節(jié)、貸款擔(dān)保業(yè)務(wù)環(huán)節(jié)（包括貸前控制、貸中控制與貸后控制）、內(nèi)部審計環(huán)節(jié)等實(shí)施內(nèi)部控制，并詳細(xì)闡述了這些環(huán)節(jié)中應(yīng)當(dāng)進(jìn)行規(guī)范的流程與注意事項。 本文是在我國頒布《企業(yè)內(nèi)部控制基本規(guī)范》后創(chuàng)作完成的，《企業(yè)內(nèi)部控制基本規(guī)范》在頒布之時提出各上市公司必須實(shí)施該基本規(guī)范，并希望各中小企業(yè)也可以參照實(shí)施。本文在詳細(xì)研究了《企業(yè)內(nèi)部控制基本規(guī)范》以及附屬的各個應(yīng)用指引后，參照該規(guī)范，結(jié)合小額貸款公司的運(yùn)營特點(diǎn)設(shè)計出內(nèi)部控制的制度體系與組織體系。幫助各小額貸款公司享受到我國內(nèi)部控制的最新研究成果，同時也為內(nèi)部控制這一管理制度向其他領(lǐng)域的中小企業(yè)推廣邁出了一步。本文在創(chuàng)作過程中實(shí)地調(diào)研了數(shù)家小額貸款公司，在參考《基本規(guī)范》的同時，結(jié)合了小額貸款公司管理者在實(shí)際經(jīng)營過程中總結(jié)出的經(jīng)驗(yàn)、教訓(xùn)，并通過分析對比，對目前小額貸款公司的不正確、不完善的管理方式、手段作出相應(yīng)調(diào)整，使設(shè)計出的內(nèi)部控制體系可以更加實(shí)用。
[Abstract]:Microfinance companies are emerging financial institutions characterized by a large amount of money and fewer managers. As a result, it is impossible to implement strict internal controls with financial institutions such as state-owned commercial banks. But in the face of huge capital management and high risks in the industry, microfinance companies only rely on the experience and intuition of their managers to operate. Will undoubtedly make the small loan company's management risk increases, and cannot obtain the scale development. The purpose of this paper is to help microfinance companies introduce the advanced management technology of internal control, so that microfinance companies can achieve business standardization. In order to reduce the operational risk of microfinance companies, and break through the previous internal control, only the company entities as the main body, the microfinance industry associations should give full play to their own guidance, The role of assistance and supervision to promote the implementation of internal control of member companies. This paper puts forward the micro-loan companies in the information technology, human resources management, financial reporting, asset security links, Loan guarantee business links (including pre-loan control, loan control and post-loan control, internal audit links, etc.) the implementation of internal control, and detailed elaboration of these links should be standardized flow and matters needing attention. This article was completed after the promulgation of the basic norms of Enterprise Internal Control in China. When the basic norms of Internal Control of Enterprises were promulgated, it was proposed that all listed companies must implement the basic norms. It is hoped that the small and medium-sized enterprises can also refer to the implementation. After detailed study of the basic Standards for Enterprise Internal Control and the attached application guidelines, this paper refers to the Code. According to the operational characteristics of microfinance companies, the system and organization system of internal control are designed to help microfinance companies enjoy the latest research results of internal control in China. At the same time, it also takes a step forward for the promotion of internal control management system to small and medium-sized enterprises in other fields. Combined with the experiences and lessons of the managers of microfinance companies in the actual operation process, and through the analysis and comparison, we can make corresponding adjustments to the incorrect and imperfect management methods and means of the microfinance companies at present. The designed internal control system can be more practical.
【學(xué)位授予單位】：沈陽理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.39;F830.42

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