【摘要】：商業(yè)銀行的主要業(yè)務是信貸業(yè)務,因此它面對的最大風險就是信貸業(yè)務帶來的信貸風險。商業(yè)銀行若想進行有效的經營管理,關鍵之處就是嚴格防范和控制信貸風險。其中最有效的途徑就是開展商業(yè)銀行信貸業(yè)務的內部控制從而嚴格防范和控制信貸風險。商業(yè)銀行信貸業(yè)務的內部控制可以有力地保障其實現(xiàn)經營目標,從而實現(xiàn)健康持續(xù)穩(wěn)定的發(fā)展。我國銀行業(yè)在其經營期間,基于管理實踐和政策要求很好地開展了信貸業(yè)務內部控制建設,但仍然存在著一些問題需要分析和優(yōu)化改進,以應對激烈的市場競爭和各種不確定性帶來的風險。商業(yè)銀行在發(fā)展過程中往往重視業(yè)務規(guī)模的擴張和追求高額利潤,而忽視了對其信貸業(yè)務內部控制的建設。一些銀行人員在日常的信貸管理工作中經常違反規(guī)章制度,給銀行造成不少的損失。由此可見,為了商業(yè)銀行可持續(xù)的健康發(fā)展,建立完善高效的信貸業(yè)務內部控制制度是非常必要的。近幾年,XH商業(yè)銀行所處地區(qū)的經濟保持高速增長,該行的信貸規(guī)模也在不斷擴大,因此研究XH商業(yè)銀行信貸業(yè)務的內部控制并以此降低信貸風險在實踐中是具有重要意義的。本文回顧了國內外商業(yè)銀行信貸業(yè)務內部控制的研究理論成果,采用文獻綜述法和問卷調查法從XH商業(yè)銀行信貸業(yè)務的控制環(huán)境、風險識別與評估、控制活動、信息與溝通以及內部監(jiān)督這五個方面對該行的信貸業(yè)務的內部控制現(xiàn)狀進行分析并提出優(yōu)化建議,并希望本次研究工作一方面可以為XH商業(yè)銀行提供完善信貸業(yè)務內部控制體系的一些建議,另一方面可以對其他商業(yè)銀行的信貸業(yè)務內部控制優(yōu)化起到一定的參考價值。
[Abstract]:The main business of commercial bank is credit business, so the biggest risk it faces is credit risk brought by credit business. If commercial banks want to manage effectively, the key is to strictly prevent and control credit risk. The most effective way is to carry out the internal control of the commercial bank credit business so as to strictly prevent and control the credit risk. The internal control of the credit business of commercial banks can guarantee the realization of the business objectives and realize the healthy and steady development. During its operation, the banking industry of our country has carried out the construction of internal control of credit business well on the basis of management practice and policy requirements, but there are still some problems that need to be analyzed and optimized and improved. To cope with fierce market competition and various uncertainties brought about by the risk. In the process of development, commercial banks often attach importance to the expansion of business scale and pursuit of high profits, but neglect the construction of internal control of their credit business. Some bank staff often violate the rules and regulations in the daily credit management work, causing a lot of losses to the bank. Therefore, for the sustainable and healthy development of commercial banks, it is necessary to establish a perfect and efficient internal control system of credit business. In recent years, the regional economy of XH commercial banks has maintained rapid growth, and the credit scale of the XH commercial banks has been expanding. Therefore, it is of great significance to study the internal control of the credit business of XH commercial banks and to reduce the credit risk in practice. This paper reviews the theoretical results of internal control of credit operations of commercial banks at home and abroad, and uses literature review method and questionnaire survey method to analyze the control environment, risk identification and assessment, and control activities of credit operations of XH commercial banks. Information and communication and internal supervision are the five aspects of the bank's internal control of the status of credit operations and put forward optimization recommendations, On the one hand, I hope this research can provide some suggestions for XH commercial banks to improve the internal control system of credit business, on the other hand, it can play a certain reference value to the optimization of internal control of credit business of other commercial banks.
【學位授予單位】：內蒙古財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.4;F830.42

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