本文選題：農村信用社　切入點：內部稽核　出處：《河南大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著我國經濟快速發(fā)展，農業(yè)經濟也實現(xiàn)跨越性增長，在城區(qū)金融市場逐漸飽和的情況下，農村金融市場正日益成為大家關注的焦點。早在1951年國家為支持農村金融市場的良序發(fā)展就設立了主要業(yè)務針對農業(yè)市場的中國農業(yè)銀行。隨著社會金融市場的改革及國家農業(yè)金融戰(zhàn)略調整，農村信用社應運而生，作為定位于服務“三農”、統(tǒng)籌城鄉(xiāng)經濟結合發(fā)展的非銀行類金融機構登上我國經濟舞臺，二十世紀九十年代農信社與農行正式脫離，逐漸發(fā)展為如今的新農村信用社金融組織形式。 目前，農信社經營體制雖然經歷多次深化改革，但在制度與業(yè)務流程方面仍然存在諸多問題，例如業(yè)務工作流程不規(guī)范、員工風險意識薄弱及抗風險能力較差，尤其是在業(yè)務工作內容及流程監(jiān)管方面的內部稽核管理體系不完善等。農信社內部稽核制度失效導致其經營違法違規(guī)案件的頻頻發(fā)生，其中內部稽核管理體系不完善包括稽核流程不規(guī)范、稽核人員風險意識低等問題，這將直接影響農信社的運營安全。 首先，本文對內部稽核的主要內容進行介紹，工作中應遵循獨立性、權威性、客觀性、公正性、效益性等原則的前提下，通過賬項基礎稽核、制度基礎稽核和風險基礎稽核等方法的有機結合，結合內部稽核的“九個流程”與“七個步驟”對農信社展開深層次內部稽核，發(fā)揮內部稽核識別風險、及早控制風險、化解風險的作用。其次，本文列舉了NC農信社主管會計李某盜用公檢法專用交易碼挪用儲戶巨額存款、BA農信社張某監(jiān)守自盜逃避稽核人員監(jiān)察盜取巨額現(xiàn)金和MN農信社王某虛存實取并與稽核人員趙某勾結盜取現(xiàn)金的案例。通過對三個案例分析發(fā)現(xiàn)農信社內部稽核過程中存在著諸如內部稽核部門缺乏獨立性與權威性、內部稽核工作方式方法落后、稽核人員素質整體偏低、績效考評機制不健全等問題。再次，本文對問題產生的原因進行深入分析，綜合各方因素提出相關的對策，其中包括提高內部稽核機構及人員的獨立性、開展全方位稽核工作，擴大稽核資料獲取范圍、嚴格稽核人員準入標準并構建高效考評機制等。最后，結合本文提出的對策建立了對內部稽核工作流程的具體改進方法和內部稽核工作人員的績效考評標準。具體內容為針對內部稽核流程中的準備階段、實施階段、報告階段和處理階段提出了各具體步驟的優(yōu)化方案，以平衡計分卡各衡量指標為基礎從財務、客戶、內部運營、學習與成長四個方面著手完善了農信社原有較為單一的考評機制。 本文創(chuàng)新之處在于對當前農信社內部稽核實際情況進行詳細考察的基礎上，將其他行業(yè)先進的稽核監(jiān)督理論運用在農信社內部稽核工作中，，為農信社量身構建了更高效的內部稽核工作流程和內部稽核工作人員績效考核標準，一定程度上解決了農信社內部稽核低效的問題，提升了農信社內部風險識別及防控能力，并使內部稽核人員的考核制度更加系統(tǒng)化、可量化，同時為其他金融機構及企、事業(yè)單位的內部稽核制度的建立及優(yōu)化提供一定的借鑒意義。
[Abstract]:With the rapid development of China's economy, agricultural economy has rapid growth in the city, the financial market gradually saturated, the rural financial market is increasingly becoming the focus of attention. As early as in 1951 to support the rural financial market healthy development on the establishment of the main business for the agricultural market of the Agricultural Bank of China. With the reform of society the financial market and the national agricultural financial strategic adjustment, rural credit cooperatives emerged as positioning in the "three rural" service, combined with the urban and rural economic development of non bank financial institutions on China's economic stage in 1990s, rural credit cooperatives and the Agricultural Bank of formal detachment, gradually developed into today's new rural credit cooperative financial organization.
At present, the rural credit cooperatives operating system while undergoing multiple deepening reform, but there are still many problems in the system and business process, such as the business process is not standardized, employee risk awareness is weak and anti risk ability is poor, especially the internal audit management system in the work content and process supervision is not perfect. The rural credit cooperatives the system of internal audit failure resulting in operating illegal cases occur frequently, the internal audit management system including the audit process is not standardized, low risk consciousness of auditors, it will sound rural credit cooperatives operating safety directly.
First, the main content of internal audit are introduced, the work should follow the independence, authority, objectivity, impartiality, efficiency of the principle under the premise, through the transaction based auditing, combination system based audit and risk based audit method, combining the internal audit of the "nine processes" with the "seven steps" of the rural credit cooperatives develop deep internal audit, internal audit play to identify risks, to control risk, reducing the risks. Secondly, this paper lists the NC rural credit cooperatives director Lee embezzle public security special accounting transaction code of misappropriation of huge deposits of depositors, BA rural credit cooperatives audit supervision personnel escape Zhang embezzlement to steal large amounts of cash and MN rural credit cooperatives Wang real and virtual memory and audit staff Zhao collusion to steal cash case. Through the analysis of three cases found that rural credit cooperatives exist in the process of internal audit such as internal Department of audit department is lack of independence and authority of the internal audit work method is backward, the audit personnel quality is low, the performance evaluation mechanism is not perfect and so on. Again, the reason of the problems in-depth analysis, considering all the factors and put forward relevant countermeasures, including independence and personnel to improve internal audit mechanism, carry out a full range of audit work, expand the audit data acquisition range, strict audit personnel access standards and build efficient evaluation mechanism. Finally, combined with the measures proposed in this paper is established on internal audit work processes to specific improvement methods and internal audit staff performance appraisal standards. The specific content of the implementation stage in the preparation stage, the internal audit process the report stage and put forward the optimization scheme of each stage of processing steps, with the Balanced Scorecard metrics based from property The four aspects of business, customer, internal operation, learning and growth have begun to improve the original evaluation mechanism of the rural credit cooperatives.
The innovation of this paper is based on the current actual situation to carry on the detailed investigation of the internal audit of rural credit cooperatives, other industry advanced audit supervision theory in rural credit cooperatives internal audit work, to construct the performance evaluation standards of more efficient internal audit process and internal audit staff for rural credit cooperatives tailored to a certain extent. To solve the rural credit cooperatives internal audit inefficient problem, improve the rural credit cooperatives internal risk identification and control ability, and make the internal audit personnel assessment system more systematic, quantitative, and other financial institutions and enterprises, establishment and optimization provide a reference system of internal audit institutions.

【學位授予單位】：河南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.35;F830.42

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本文編號：1631229