【摘要】：農(nóng)村信用社是我國金融機構(gòu)的重要組成部分，內(nèi)部控制的建立與實施對農(nóng)村信用社具有十分重要的意義。本文運用案例分析的方法，以河南省農(nóng)村信用社為研究對象，依據(jù)內(nèi)部控制的五要素，考察了其內(nèi)部控制的現(xiàn)狀，分析了存在的問題，提出了針對性的完善建議。文章的第一部分為緒論。包括研究背景、意義以及課題的研究方法與內(nèi)容。首先指出河南省農(nóng)村信用社是一支成立了60多年的中原金融主力軍。自成立以來主要在服務(wù)三農(nóng)、支持地方積極等方面發(fā)揮重要作用。盡管河南省農(nóng)村信用社的業(yè)務(wù)在近幾年發(fā)展迅速，可在風(fēng)險防范方面仍然存在較多漏洞，并且在內(nèi)部控制制度的建設(shè)方面也略顯滯后。這些不足之處也導(dǎo)致這些年來內(nèi)部控制方面的案件在信用社內(nèi)部頻頻發(fā)生，給信用社造成了巨大的損失。而這些居高不下的涉及內(nèi)部控制方面的問題嚴重影響了農(nóng)村信用社在社會公眾心目中的形象。其次，本文特整理了2006年至2010年河南省銀行業(yè)金融機構(gòu)發(fā)生的金融案件，以這些數(shù)據(jù)綜合分析農(nóng)村中小金融機構(gòu)的涉案比例與涉案金額。以此來說明河南省農(nóng)信社內(nèi)部控制改革的重要性與緊迫性。第二部分為河南省農(nóng)村信用社內(nèi)部控制的現(xiàn)狀、相關(guān)案例、以及由案例引出的問題。第三部分則分析河南省農(nóng)村信用社內(nèi)部控制的潛在問題。在此基礎(chǔ)上對造成農(nóng)村信用社內(nèi)控缺陷的原因進行分析。第四部分，根據(jù)農(nóng)信社內(nèi)部控制方面存在的問題，將保障措施分為四大類。加強內(nèi)控制度建設(shè)和員工內(nèi)控意識；提高技防能力加快信息系統(tǒng)建設(shè)；增強風(fēng)險識別能力嚴控業(yè)務(wù)操作程序；建立健全責(zé)任追究制度完善內(nèi)部稽核審計體系。分別按照農(nóng)信社的主要業(yè)務(wù)類型分為九類業(yè)務(wù)進行分析，指出內(nèi)部控制的基本方法與保障措施。這些業(yè)務(wù)分別為銀行承兌匯票類、金庫現(xiàn)金和柜員現(xiàn)金尾箱類、儲蓄存款類、單位存款類、資金清算類、上門收款類、代收代付類、貸款類、網(wǎng)上銀行類九種業(yè)務(wù)類型。根據(jù)不同的類型提出解決方案。最后通過分析可知，，現(xiàn)階段保障河南省農(nóng)村信用社安全穩(wěn)定運營的重要基礎(chǔ)之一，就是完善和強化河南省農(nóng)村信用社的內(nèi)部控制制度。建立健全有效的風(fēng)險控制、內(nèi)部控制體系是促進河南省農(nóng)村信用社制度的規(guī)范化、管理的科學(xué)化、經(jīng)營的法制化的一項十分重要的工作任務(wù)。同時建立健全這些制度體系也是河南省農(nóng)村信用社相關(guān)管理層的基本職責(zé)。當(dāng)然這也是現(xiàn)階段加強河南省農(nóng)村信用社的內(nèi)控建設(shè)、深化改革的需要。同時加強河南省農(nóng)村信用社的內(nèi)控建設(shè)，也是提高其核心競爭力、增強其自我發(fā)展的能力以及強化內(nèi)部控制的需要。
[Abstract]:Rural credit cooperatives are an important part of financial institutions in China. The establishment and implementation of internal control is of great significance to rural credit cooperatives. This paper uses the method of case analysis, taking Henan Rural Credit Cooperatives as the research object, according to the five elements of internal control, examines the present situation of its internal control, analyzes the existing problems, and puts forward some pertinent suggestions. The first part of the article is an introduction. Including the research background, significance and research methods and contents of the subject. First of all, it is pointed out that Henan Rural Credit Cooperative is the main force of the Central Plains Finance for more than 60 years. Since its establishment, it has played an important role in serving agriculture, rural areas, and supporting local activities. Although the business of Henan Rural Credit Cooperatives has developed rapidly in recent years, there are still many loopholes in risk prevention, and the construction of internal control system is also slightly lagging behind. These deficiencies also lead to the frequent occurrence of internal control cases in credit cooperatives over the years, causing huge losses to credit cooperatives. These high internal control problems have seriously affected the image of rural credit cooperatives in the public mind. Secondly, this paper arranges the financial cases of Henan banking financial institutions from 2006 to 2010, and analyzes the proportion and the amount of money involved in rural small and medium-sized financial institutions by using these data. This explains the importance and urgency of the reform of the internal control of Henan Rural Credit Cooperative. The second part is the status quo of the internal control of rural credit cooperatives in Henan Province, relevant cases, and the problems arising from the cases. The third part analyzes the potential problems in the internal control of Henan Rural Credit Cooperatives. On this basis, the causes of internal control defects of rural credit cooperatives are analyzed. In the fourth part, according to the problems existing in the internal control of rural credit cooperatives, the safeguard measures are divided into four categories. Strengthen the construction of internal control system and staff's internal control consciousness; improve the ability of technology and prevention to speed up the construction of information system; strengthen the ability of risk identification to strictly control the operation procedures; establish and improve the accountability system and improve the internal audit system. According to the main business types of rural credit cooperatives, nine types of business are analyzed, and the basic methods and safeguard measures of internal control are pointed out. These business are bank acceptance draft type, cash deposit type and teller's cash box type, savings deposit class, unit deposit class, fund clearing class, door-to-door collection class, collection and payment class, loan type, online banking type nine kinds of business types. Propose solutions according to different types. Finally, through the analysis, we can know that one of the important bases to guarantee the safe and stable operation of Henan Rural Credit Cooperative at present is to perfect and strengthen the internal control system of Henan Rural Credit Cooperative. To establish and improve effective risk control and internal control system is a very important task to promote the standardization of rural credit cooperative system in Henan Province, the scientific management and the legalization of management. At the same time, establishing and perfecting these systems is the basic duty of the management of Henan Rural Credit Cooperatives. Of course, this is also the need to strengthen the construction of rural credit cooperatives in Henan Province and deepen the reform. At the same time, strengthening the construction of internal control of rural credit cooperatives in Henan Province is also the need to improve its core competitiveness, strengthen its ability of self-development and strengthen its internal control.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.35;F830.42

【參考文獻】

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1 衛(wèi)宗榮;夏天中;趙玉建;;新形勢下農(nóng)村信用社內(nèi)部控制建設(shè)[J];財會通訊;2009年29期

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