本文選題：農(nóng)村信用社 + 小額貸款��； 參考：《河南大學》2014年碩士論文

【摘要】：近年來，農(nóng)村信用社（以下簡稱“農(nóng)信社”）開展的小額貸款業(yè)務(wù)顯著緩解了農(nóng)民發(fā)展生產(chǎn)的資金緊缺，在客觀上促進了農(nóng)業(yè)經(jīng)濟和農(nóng)村的發(fā)展。由于小額貸款具有貸款分散、無需抵押擔保和信貸信息不對稱等特點，農(nóng)信社在開展小額貸款業(yè)務(wù)的同時逐漸暴露出一些直接放大信貸風險的問題，如“冒貸”、“騙貸”和“轉(zhuǎn)貸”等現(xiàn)象。這些問題不僅影響了農(nóng)信社的穩(wěn)健經(jīng)營，也制約了小額貸款的“支農(nóng)”功能。 信貸質(zhì)量的好壞直接關(guān)乎銀行的資產(chǎn)安全、經(jīng)營效益和發(fā)展戰(zhàn)略，因此信貸風險的控制一直是銀行業(yè)全面風險管理的重點。農(nóng)信社小額貸款面對的風險主要包括信用風險、市場風險和操作風險。其中操作風險是指存在于信貸業(yè)務(wù)各個環(huán)節(jié)，受內(nèi)部程序、人員因素、外部欺詐、系統(tǒng)不完善等操作因素影響而造成銀行貸款損失的風險。操作風險雖然是一種常見、多發(fā)的“平民風險”，卻隱藏著隨時可能帶來災(zāi)難性損失的可能，而高效的操作風險管理將會大幅降低操作損失發(fā)生的機率。因此，加強信貸操作風險管控、減少信貸操作風險損失對于農(nóng)信社顯得更為緊迫、更加必要。 信貸操作風險是一種內(nèi)生風險，它的發(fā)生多是由于農(nóng)信社內(nèi)部員工忽視風險控制，違反信貸操作章程而造成的。內(nèi)部控制是商業(yè)銀行為實現(xiàn)經(jīng)營目標，通過制定和實施一系列制度、程序和方法，對風險進行事前防范、事中控制、事后監(jiān)督和糾正的動態(tài)過程和機制它能夠在合理范圍內(nèi)保證規(guī)章制度的有效執(zhí)行，以此實現(xiàn)信貸業(yè)務(wù)操作的規(guī)范和合法。正是如此，，運行有效的內(nèi)部控制將有助于提高銀行信貸操作風險管理能力。 本文以Y縣農(nóng)信社小額貸款操作風險為研究對象，首先綜述了國內(nèi)外學者對銀行操作風險和內(nèi)部控制的研究現(xiàn)狀，具體包括銀行操作風險的內(nèi)涵、識別和評估等，以及銀行內(nèi)部控制的含義、目標和措施，并在此基礎(chǔ)上總結(jié)了操作風險與內(nèi)部控制的關(guān)系。然后以小額貸款為對象，結(jié)合小額貸款業(yè)務(wù)流程詳細分析了Y縣農(nóng)信社典型的信貸操作違規(guī)案例，針對暴露出的操作風險進行成因分析，并從內(nèi)部控制的視角提出完整的操作風險管理框架，以有效地防范操作風險帶來的信貸損失。
[Abstract]:In recent years, the small loan business carried out by rural credit cooperatives (hereinafter referred to as "rural credit cooperatives") has significantly alleviated the shortage of funds for farmers' development and production, and objectively promoted the development of agricultural economy and rural areas. Because of the characteristics of credit diversification, no need for mortgage guarantee and asymmetric credit information, rural credit cooperatives have gradually exposed some problems that directly magnify credit risk, such as "taking credit" while carrying out micro-loan business. "cheat loan" and "transfer loan" and other phenomena. These problems not only affect the steady operation of rural credit cooperatives, but also restrict the function of supporting agriculture. The quality of credit is directly related to the asset safety, operating efficiency and development strategy of banks, so the control of credit risk has always been the focus of the overall risk management of the banking industry. The risks faced by RCCs include credit risk, market risk and operational risk. Operational risk refers to the risk of bank loan loss caused by internal procedures, personnel factors, external fraud, system imperfections and so on. Although operational risk is a common and frequent "civilian risk", it hides the possibility of catastrophic loss at any time, and efficient operational risk management will greatly reduce the probability of operational loss. Therefore, it is more urgent and necessary to strengthen credit operation risk control and reduce credit operation risk loss. Credit operation risk is a kind of endogenous risk, which is mostly caused by the internal staff neglect risk control and violate the rules of credit operation. Internal control is that commercial banks, in order to achieve their business objectives, make and implement a series of systems, procedures and methods to prevent and control risks in advance. The dynamic process and mechanism of supervision and correction after the event can ensure the effective implementation of the rules and regulations within a reasonable range, thus realizing the standardization and legality of the operation of credit operations. Therefore, running effective internal control will help to improve the ability of bank credit operation risk management. This paper takes the small loan operation risk of Y County Rural Credit Cooperative as the research object. First of all, it summarizes the current research situation of the domestic and foreign scholars on the bank operation risk and internal control, including the connotation, identification and evaluation of the bank operation risk, etc. On the basis of this, the relationship between operational risk and internal control is summarized. Then take the small loan as the object, combine the small loan business process to analyze in detail the typical credit operation violation case of Y county rural credit cooperative, and analyze the cause of formation of the exposed operation risk. From the perspective of internal control, a complete operational risk management framework is proposed to effectively guard against the credit loss caused by operational risk.
【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】：F832.4;F830.42

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