本文選題：河南省農(nóng)行W分行　切入點(diǎn)：信貸業(yè)務(wù)　出處：《安徽大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：“準(zhǔn)利率市場化”時代的到來,將導(dǎo)致我國銀行業(yè)利差變窄。多元化金融體系的建立將使商業(yè)銀行難以吸收低成本資金；長期分業(yè)經(jīng)營使我國銀行業(yè)短期內(nèi)無法大幅提高中間業(yè)務(wù)收入,未來仍需依靠傳統(tǒng)信貸業(yè)務(wù)創(chuàng)收。在資金成本高和“金融脫媒”加速的情況下,商業(yè)銀行為鞏固其凈利潤增速,極有可能擴(kuò)張信貸規(guī)模或提升高風(fēng)險信貸資產(chǎn)占比。若未能對信貸風(fēng)險實(shí)施有效管理,造成信貸資產(chǎn)損失,不僅不能為商業(yè)銀行創(chuàng)造利潤,反而可能引發(fā)銀行危機(jī),危害社會穩(wěn)定。為應(yīng)對利率市場化帶來的信貸風(fēng)險管理挑戰(zhàn),內(nèi)部控制作為商業(yè)銀行管理信貸風(fēng)險的一種有效手段,應(yīng)得到更深入的研究。農(nóng)業(yè)銀行上市后實(shí)施差異化經(jīng)營方針,對基層分支行信貸經(jīng)營和管理提出更高要求,一方面為區(qū)域經(jīng)濟(jì)發(fā)展提供更有力的貸款支持；另一方面為改進(jìn)農(nóng)業(yè)銀行整體信貸風(fēng)險控制現(xiàn)狀做出努力。在利率市場化和農(nóng)業(yè)銀行經(jīng)營方針的雙重壓力下,深入研究農(nóng)業(yè)銀行基層分支行信貸業(yè)務(wù)內(nèi)部控制情況,對存在的問題進(jìn)行分析并提出針對性的改進(jìn)建議是必要的。 本文選取河南省農(nóng)業(yè)銀行W分行作為案例對象,基于內(nèi)部控制五要素梳理信貸業(yè)務(wù)內(nèi)控五要素及子要素作為理論基礎(chǔ),對W農(nóng)行執(zhí)行信貸業(yè)務(wù)內(nèi)部控制制度時存在的問題進(jìn)行分析,并從內(nèi)控要素角度出發(fā)提出針對性的改進(jìn)建議。 本文共分六章。第一章為引言,介紹本文的研究背景和目的、研究方法和內(nèi)容,概括國內(nèi)外學(xué)者的主要研究觀點(diǎn)。第二章為信貸業(yè)務(wù)內(nèi)部控制理論,通過比較主要內(nèi)控框架,梳理信貸業(yè)務(wù)內(nèi)控目標(biāo)和要素。第三章對W農(nóng)行信貸業(yè)務(wù)及其內(nèi)部控制制度進(jìn)行了介紹。第四章通過調(diào)查問卷結(jié)果和典型違規(guī)案件分析說明W農(nóng)行當(dāng)前的內(nèi)控執(zhí)行情況,并對執(zhí)行缺陷進(jìn)行具體分析。第五章借鑒先進(jìn)經(jīng)驗(yàn),針對W農(nóng)行信貸內(nèi)控執(zhí)行缺陷提出改進(jìn)建議。第六章是研究結(jié)論和展望。 本文主要采用了案例分析的研究方法。采用實(shí)地調(diào)查的方法,了解W農(nóng)行信貸業(yè)務(wù)部門設(shè)置、信貸業(yè)務(wù)操作流程、CMS系統(tǒng)等；采用訪談、問卷調(diào)查、典型案件分析的方法,整體分析與個體分析相結(jié)合、定性分析與定量分析相結(jié)合,分析W農(nóng)行信貸業(yè)務(wù)內(nèi)部控制的執(zhí)行情況。
[Abstract]:The arrival of the era of "quasi-interest rate marketization" will lead to the narrow spread of interest rate in China's banking sector, and the establishment of a diversified financial system will make it difficult for commercial banks to absorb low-cost funds. Long-term separate operation makes it impossible for China's banking industry to substantially increase its intermediate business income in the short term. In the future, it will still have to rely on traditional credit business to generate income. With the high cost of capital and the acceleration of "financial disintermediation", commercial banks are trying to consolidate their net profit growth rate. It is highly likely to expand the scale of credit or increase the proportion of high-risk credit assets. If credit risk is not effectively managed, the loss of credit assets will not only fail to generate profits for commercial banks, but may lead to a banking crisis. In order to meet the challenge of credit risk management brought about by marketization of interest rate, internal control is an effective means for commercial banks to manage credit risk. The Agricultural Bank of China should carry out the policy of differentiated management after listing, put forward higher requirements to the credit management and management of the sub-branches at the grass-roots level, on the one hand, provide more powerful loan support for the development of regional economy; On the other hand, efforts are made to improve the overall credit risk control situation of the Agricultural Bank of China. Under the dual pressure of marketization of interest rates and the management policy of the Agricultural Bank of China, the internal control situation of the credit business of the sub-branches of the basic branch of Agricultural Bank of China is deeply studied. It is necessary to analyze the existing problems and put forward specific suggestions for improvement. This paper selects the W branch of Agricultural Bank of Henan Province as the case object, combs the five elements and sub-factors of the credit business based on the five elements of internal control as the theoretical basis. This paper analyzes the problems existing in the implementation of the internal control system of credit by W Agricultural Bank, and puts forward some suggestions for improvement from the angle of internal control elements. This paper is divided into six chapters. The first chapter is the introduction, which introduces the research background and purpose, research methods and contents, and summarizes the main research viewpoints of domestic and foreign scholars. The second chapter is the theory of internal control of credit business, through the comparison of the main internal control framework, The third chapter introduces W Agricultural Bank's credit business and its internal control system. Chapter 4th explains the current situation of W Agricultural Bank's internal control through the results of questionnaire and typical cases of violation. Chapter 5th draws lessons from advanced experience and puts forward some suggestions to improve the implementation defects of credit internal control of W Agricultural Bank. Chapter 6th is the conclusion and prospect of the research. This article mainly adopts the case analysis research method, uses the field investigation method, understands W Agricultural Bank credit business department establishment, the credit business operation flow and the CMS system, etc., uses the interview, the questionnaire survey, the typical case analysis method, Combining the whole analysis with the individual analysis, the qualitative analysis with the quantitative analysis, analyzes the implementation of W Agricultural Bank's internal control of credit business.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.2

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