本文選題：不良貸款 + 制度建設(shè)��； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著經(jīng)濟(jì)車輪的加速運(yùn)轉(zhuǎn),銀行業(yè)正以勢(shì)如破竹的勢(shì)頭增長(zhǎng),但隱藏在“光芒”背后的便是危機(jī)重重的風(fēng)險(xiǎn)。因此,不斷完善內(nèi)控建設(shè)、增大監(jiān)管力度、在風(fēng)險(xiǎn)來(lái)臨前規(guī)避風(fēng)險(xiǎn)是大勢(shì)所趨。中國(guó)農(nóng)業(yè)銀行作為以“三農(nóng)”為本、城鄉(xiāng)結(jié)合的聯(lián)盟體,由于特殊的環(huán)境和行業(yè)中的定位所致,其在經(jīng)營(yíng)管理中的高風(fēng)險(xiǎn)特性就突出的表現(xiàn)出來(lái)。中國(guó)上市銀行披露的2015年業(yè)績(jī)報(bào)告顯示,各大銀行不良貸款大體出現(xiàn)增長(zhǎng)趨勢(shì)。其中,農(nóng)業(yè)銀行的不良貸款率更是排名第一,成為首個(gè)突破2%的國(guó)有商業(yè)銀行,達(dá)到2.02%。在復(fù)雜錯(cuò)綜的大體經(jīng)濟(jì)環(huán)境下,首先各家上市銀行已逐漸出現(xiàn)了經(jīng)營(yíng)越發(fā)艱難的跡象;其次由于不良貸款率的提升直接導(dǎo)致資產(chǎn)質(zhì)量壓力問(wèn)題,造成這種情況的主要原因是內(nèi)部風(fēng)險(xiǎn)防范存在著嚴(yán)重的不足。筆者通過(guò)在農(nóng)行實(shí)際工作、潛心研究和親身經(jīng)歷,嘗試在結(jié)合相關(guān)銀行內(nèi)部控制的理論基礎(chǔ)上,總結(jié)其經(jīng)驗(yàn),為農(nóng)行的不良貸款制度建設(shè)提出一些可行性高、具有實(shí)際參考價(jià)值的意見(jiàn)。中國(guó)農(nóng)業(yè)銀行的網(wǎng)點(diǎn)遍布城鄉(xiāng)各處,業(yè)務(wù)經(jīng)營(yíng)范圍呈網(wǎng)狀迅猛發(fā)展,營(yíng)業(yè)額度急劇上升,為我國(guó)金融事業(yè)做出巨大貢獻(xiàn)。然而農(nóng)行面臨的環(huán)境壓力和經(jīng)營(yíng)挑戰(zhàn)遠(yuǎn)遠(yuǎn)高于其他商業(yè)銀行,造成如今這種情況的主要原因是由于自身不健全的內(nèi)部控制制度。不良貸款的日益增加無(wú)疑給銀行業(yè)的發(fā)展蒙上了一層陰影。令人更加擔(dān)心的是隨著經(jīng)濟(jì)的發(fā)展需求不斷增加,銀行業(yè)的內(nèi)部缺陷必然會(huì)使不良貸款進(jìn)一步上升。因此,在內(nèi)控視角下對(duì)中國(guó)農(nóng)業(yè)銀行吉林省分行營(yíng)業(yè)部不良貸款方面存在的問(wèn)題進(jìn)行研究、分析迫在眉睫,找出中國(guó)農(nóng)業(yè)銀行吉林省分行營(yíng)業(yè)部在內(nèi)控管理中的弊端和漏洞具有較為重要的意義。本文以農(nóng)行吉林省分行營(yíng)業(yè)部為研究對(duì)象,依據(jù)內(nèi)部控制的相關(guān)理論,從農(nóng)行吉林省分行營(yíng)業(yè)部不良貸款率高的問(wèn)題入手,對(duì)其相關(guān)人員進(jìn)行問(wèn)卷調(diào)查,將統(tǒng)計(jì)結(jié)果進(jìn)行總結(jié),進(jìn)而分析在內(nèi)控視角下不良貸款不斷增高的原因,為農(nóng)行吉林省分行營(yíng)業(yè)部總結(jié)出以下幾點(diǎn)對(duì)策和建議:1.營(yíng)造良好的控制環(huán)境;2.建立一套完整的風(fēng)險(xiǎn)管理系統(tǒng);3.健全控制活動(dòng)體系;4.理順信息溝通渠道;5.增大監(jiān)管力度;6.完善內(nèi)部控制流程。
[Abstract]:As the wheels of the economy accelerate, banking is gaining momentum, but behind the light lies the risk of crisis. Therefore, it is the trend of the times to improve the construction of internal control, strengthen supervision and avoid risk before risk comes. Agricultural Bank of China, as an alliance based on "three rural areas" and combining urban and rural areas, is characterized by its high risk characteristics in operation and management due to its special environment and position in the industry. China's listed banks reported their 2015 earnings report showing a general trend of growth in non-performing loans by major banks. Agricultural Bank's non-performing loan ratio was ranked first, becoming the first state-owned commercial bank to break 2%, reaching 2.022%. In the complex and complicated general economic environment, first, the listed banks have gradually shown signs of increasingly difficult operation; secondly, the rise of non-performing loan ratio directly leads to the pressure on asset quality. The main reason for this is that there are serious deficiencies in internal risk prevention. Based on the practical work of Agricultural Bank of China, the author tries to sum up its experience on the basis of the theory of internal control of relevant banks, and put forward some feasibility for the construction of non-performing loan system of Agricultural Bank of China. Opinions of practical reference value. The network of Agricultural Bank of China is all over urban and rural areas, the business scope is developing rapidly, the turnover is rising rapidly, which makes great contribution to the financial industry of our country. Yet AgBank faces far more environmental pressures and operational challenges than other commercial banks, mainly because of its own imperfect internal control system. The increasing number of non-performing loans has undoubtedly cast a shadow over the development of the banking industry. What is even more worrying is that, as the economy grows in demand, internal flaws in the banking sector are bound to lead to a further rise in non-performing loans. Therefore, from the perspective of internal control, the problems existing in non-performing loans in the business department of Jilin Branch of Agricultural Bank of China are studied, and the analysis is imminent. It is of great significance to find out the drawbacks and loopholes in internal control management of Jilin Branch of Agricultural Bank of China. Based on the theory of internal control and the problem of high non-performing loan rate in Jilin Branch of Agricultural Bank of China, this paper makes a questionnaire survey on the relevant personnel, and summarizes the results of the statistics, taking the business department of Agricultural Bank of Jilin Province as the research object and according to the theory of internal control. And then analyze the reasons of the increasing of non-performing loans in the perspective of internal control, and summarize the following countermeasures and suggestions for the business department of Agricultural Bank of Jilin Province. Create a good control environment. Establish a complete risk management system. Improve the system of control activities. Straighten out information communication channels. Increase supervision and control. Improve the internal control process.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.4

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