本文選題：農(nóng)村商業(yè)銀行 + 風(fēng)險(xiǎn)管理　； 參考：《河南大學(xué)》2014年碩士論文

【摘要】：對(duì)銀行業(yè)這種高風(fēng)險(xiǎn)行業(yè)來(lái)說(shuō)，內(nèi)部控制是銀行重中之重，對(duì)風(fēng)險(xiǎn)管理落后、內(nèi)部控制薄弱的農(nóng)村商業(yè)銀行來(lái)說(shuō)，內(nèi)部控制更為重要。江蘇沭陽(yáng)農(nóng)村商業(yè)銀行是由中國(guó)銀行業(yè)監(jiān)督管理委員會(huì)批準(zhǔn)籌建，在原農(nóng)村信用社合作聯(lián)社的基礎(chǔ)上的成立的沭陽(yáng)縣首家地方性的農(nóng)村商業(yè)銀行。由于江蘇沭陽(yáng)農(nóng)村商業(yè)銀行經(jīng)營(yíng)時(shí)間較短，尚未建立完善的激勵(lì)約束機(jī)制和風(fēng)險(xiǎn)管理組織體系，內(nèi)部控制水平仍然有待提高。 基于以上問(wèn)題，本人通過(guò)查閱國(guó)內(nèi)外有關(guān)農(nóng)村商業(yè)銀行內(nèi)部控制問(wèn)題的文獻(xiàn)，對(duì)江蘇沭陽(yáng)農(nóng)村商業(yè)銀行的內(nèi)部控制情況進(jìn)行分析，確定江蘇沭陽(yáng)農(nóng)村商業(yè)銀行的內(nèi)部控制存在的主要問(wèn)題在于三個(gè)方面：財(cái)務(wù)風(fēng)險(xiǎn)管理問(wèn)題，內(nèi)部審計(jì)管理問(wèn)題以及銀行信貸風(fēng)險(xiǎn)管理問(wèn)題。本文就財(cái)務(wù)風(fēng)險(xiǎn)管理，內(nèi)部審計(jì)管理問(wèn)以及銀行信貸風(fēng)險(xiǎn)管理出現(xiàn)問(wèn)題的原因進(jìn)行了探究，認(rèn)為會(huì)計(jì)人員水平低、數(shù)據(jù)失真、審計(jì)部門獨(dú)立性弱、風(fēng)險(xiǎn)評(píng)估能力差是江蘇沭陽(yáng)農(nóng)村商業(yè)銀行內(nèi)部控制的主要問(wèn)題。 對(duì)于江蘇沭陽(yáng)農(nóng)村商業(yè)銀行面對(duì)的財(cái)務(wù)風(fēng)險(xiǎn)，應(yīng)加強(qiáng)風(fēng)險(xiǎn)評(píng)估能力；建立健全專門的風(fēng)險(xiǎn)評(píng)估機(jī)構(gòu)；利用合理的績(jī)效考核辦法對(duì)員工進(jìn)行激勵(lì)，，激發(fā)員工的潛能，調(diào)動(dòng)員工的積極性，全心全意為集體目標(biāo)努力；在總行成立授權(quán)中心，上收支行授權(quán)權(quán)限，從而規(guī)范支行營(yíng)業(yè)部的授權(quán)業(yè)務(wù)，有效防范授權(quán)業(yè)務(wù)的操作風(fēng)險(xiǎn)。對(duì)于面臨的信貸風(fēng)險(xiǎn)，應(yīng)完善信貸授權(quán)機(jī)制，明確各管理層的相應(yīng)的權(quán)限，防止超權(quán)限授權(quán)和不當(dāng)授權(quán)；建立健全信貸風(fēng)險(xiǎn)評(píng)估體系，執(zhí)行標(biāo)準(zhǔn)化的五級(jí)分類，進(jìn)一步細(xì)化貸款風(fēng)險(xiǎn)分類，同時(shí)建立違約數(shù)據(jù)庫(kù)；執(zhí)行貸款三臺(tái)分離制度，即前、中、后臺(tái)完全分離，即把貸款受理、審查資格、實(shí)地調(diào)查取證、綜合授信、放貸、貸后回訪、貸款催收這一系列的貸款流程分離細(xì)化到前中后三個(gè)層面，分別由不同的人去完成，保證流水線化操作，相互制約，提高效率，提高信息共享率。對(duì)于面臨的內(nèi)部審計(jì)風(fēng)險(xiǎn)，應(yīng)著重放在提高審計(jì)人員的素質(zhì)上；保證內(nèi)部審計(jì)部門的獨(dú)立性；建立以風(fēng)險(xiǎn)為導(dǎo)向的審計(jì)制度。 本文在探究江蘇沭陽(yáng)農(nóng)村商業(yè)銀行內(nèi)部控制方面存在的問(wèn)題并分析存在原因，對(duì)內(nèi)部控制方面提出相應(yīng)的建議對(duì)策，對(duì)提升江蘇沭陽(yáng)農(nóng)村商業(yè)銀行的內(nèi)部控制水平有很大的意義，此外，對(duì)于完善我國(guó)其他地區(qū)的農(nóng)村商業(yè)銀行內(nèi)部控制體系有一定的參考意義。
[Abstract]:For the high risk banking industry, the internal control is the most important part of the bank. For the rural commercial banks with backward risk management and weak internal control, the internal control is more important. Jiangsu Shuyang Rural Commercial Bank is the first local rural commercial bank in Shuyang County approved by China Banking Regulatory Commission. Due to the short operating time of Jiangsu Shuyang rural commercial bank, it has not yet established a perfect incentive and constraint mechanism and risk management organization system, and the internal control level still needs to be improved. Based on the above problems, I analyze the internal control situation of Jiangsu Shuyang Rural Commercial Bank by consulting the domestic and foreign literature on the internal control of rural commercial banks. The main problems in the internal control of Jiangsu Shuyang Rural Commercial Bank lie in three aspects: financial risk management, internal audit management and bank credit risk management. This paper probes into the causes of the problems in financial risk management, internal audit management and bank credit risk management. The author thinks that the accountant level is low, the data is distorted, and the audit department is weak in independence. The poor ability of risk assessment is the main problem in the internal control of Jiangsu Shuyang Rural Commercial Bank. For the financial risk faced by Jiangsu Shuyang Rural Commercial Bank, we should strengthen the ability of risk assessment, establish and perfect special risk assessment institutions, use reasonable performance appraisal methods to motivate employees and stimulate their potential. To arouse the enthusiasm of the staff and work wholeheartedly for the collective goal; set up the authorization center in the head office and receive the authorization authority of the branch office, so as to standardize the authorized business of the branch business department and effectively guard against the operational risks of the authorized business. For the credit risk, we should perfect the credit authorization mechanism, define the corresponding authority of each management, prevent the excessive authorization and improper authorization, establish and perfect the credit risk assessment system, carry out the standardized five-level classification, Further refinement of loan risk classification and establishment of a default database at the same time; implementation of the three separate loan systems, namely, the complete separation of the former, the middle and the backstage, that is, the acceptance of the loan, the examination of qualifications, the field investigation and collection of evidence, the comprehensive granting of credit, the lending, and the return visit after the loan, The loan collection process is separated into three levels, which are completed by different people to ensure pipeline operation, mutual constraints, improve efficiency, and improve the information sharing rate. For the risk of internal audit, emphasis should be placed on improving the quality of the auditor, ensuring the independence of the internal audit department, and establishing a risk-based audit system. This paper probes into the problems existing in the internal control of Jiangsu Shuyang Rural Commercial Bank, analyzes the reasons, and puts forward the corresponding suggestions and countermeasures for the internal control. It is of great significance to improve the level of internal control of rural commercial banks in Shuyang, Jiangsu Province. In addition, it has certain reference significance to improve the internal control system of rural commercial banks in other regions of China.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.35;F830.42

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本文編號(hào)：1891916