C銀行信貸資產(chǎn)安全的內(nèi)部控制研究
發(fā)布時間：2018-07-28 11:08
【摘要】：本文主要運用內(nèi)部控制的相關(guān)理論，通過四個方面從不同角度對C銀行信貸資產(chǎn)安全的內(nèi)部控制進行分析研究，以提出問題、分析問題、解決問題為主線，梳理C銀行的貸款流程，透徹地分析影響信貸資產(chǎn)安全的內(nèi)部控制問題所在，及問題產(chǎn)生的原因，并為解決信貸資產(chǎn)安全問題提出了相關(guān)對策。 第一部分從C銀行信貸資產(chǎn)管理的總體情況入手，首先，說明C銀行的基本情況，包括C銀行的性質(zhì)，多年以來在經(jīng)營中取得的成就，C銀行的資產(chǎn)規(guī)模，總行在各大上市銀行中的總資產(chǎn)和收入排名，C銀行在全國各分行中的地位和表現(xiàn)，C銀行的業(yè)務(wù)范圍，經(jīng)營的各項金融產(chǎn)品，以及提供的相關(guān)服務(wù)；其次，說明C銀行信貸資產(chǎn)結(jié)構(gòu)，主要從信貸品種、期限、行業(yè)、資產(chǎn)質(zhì)量等四個方面進行介紹；最后，說明C銀行信貸資產(chǎn)安全的控制制度，主要從業(yè)務(wù)辦理遵循的原則、信貸資產(chǎn)風(fēng)險分類及預(yù)警、不良資產(chǎn)處置等三個角度進行介紹。 第二部分通過梳理貸款受理、貸款發(fā)放和貸后管理三個環(huán)節(jié)的各個業(yè)務(wù)流程，繪制C銀行的貸款流程圖，結(jié)合內(nèi)部審計部門的審計結(jié)果，提出貸款流程中存在的問題，借以揭示各貸款流程中內(nèi)部控制管理的薄弱環(huán)節(jié)；同時，從內(nèi)部控制目標(biāo)評價和內(nèi)部控制五要素評價兩個角度對C銀行信貸資產(chǎn)安全問題進行評價和分析，得出評價結(jié)果。 第三部分從內(nèi)部控制五要素的角度，即控制環(huán)境、風(fēng)險評估、內(nèi)控活動、信息與溝通和監(jiān)控，逐一分析C銀行信貸資產(chǎn)安全方面存在的問題，其中，內(nèi)部控制環(huán)境中又分為企業(yè)文化、內(nèi)部控制制度、組織機構(gòu)設(shè)置與權(quán)責(zé)分配、內(nèi)部審計機構(gòu)設(shè)置等四個方面；風(fēng)險評估又分為評估的原則、識別和評估的方法、C銀行的風(fēng)險自評估工作取得的成效及存在的問題等方面。充分運用內(nèi)部控制理論并結(jié)合C銀行的實際情況，，分析問題的癥結(jié)所在，為下一步解決問題做鋪墊。 第四部分針對C銀行信貸資產(chǎn)安全方面存在的問題，從內(nèi)部控制五要素的角度分別提出改進措施和意見，為C銀行提供行之有效的解決方案，從而幫助其從改善信貸資產(chǎn)安全管理的環(huán)境、強化貸款流程內(nèi)部控制管理、實施行之有效的內(nèi)部控制活動等方面采取必要的措施，以規(guī)范貸款流程，降低業(yè)務(wù)風(fēng)險，增加市場競爭力，擴大市場占有率，同時，對于維護金融市場秩序也有一定的促進作用。 本文以內(nèi)部控制相關(guān)理論為基礎(chǔ)，理論聯(lián)系實際，并以實地調(diào)查、會議、訪談與案例分析等相結(jié)合的方法，通過對具體問題的分析和解決以達到加強商業(yè)銀行貸款流程內(nèi)部控制管理的目的。
[Abstract]:This paper mainly uses the relevant theory of internal control, through four aspects to analyze and study the internal control of C bank credit asset safety from four aspects, to put forward problems, analyze problems, solve problems as the main line. Combing the loan flow of Bank C, this paper thoroughly analyzes the internal control problems affecting the security of credit assets, and the causes of the problems, and puts forward some relevant countermeasures to solve the problems of credit asset security. The first part starts with the general situation of bank C's credit asset management. First of all, it explains the basic situation of bank C, including the nature of bank C, the achievements made in operation over the years and the scale of assets of bank C. The ranking of the total assets and income of the head office among the major listed banks and the status and performance of Bank C in all branches of the country; the scope of business of Bank C, the various financial products operated, and the related services provided; secondly, To explain the credit asset structure of Bank C, mainly from four aspects: credit variety, term, industry, asset quality, etc. Finally, explain the control system of credit asset safety of Bank C, mainly from the principles followed by business management. Credit asset risk classification and early warning, non-performing assets disposal and other three angles to introduce. In the second part, by combing the three business processes of loan acceptance, loan issuance and post-loan management, drawing the loan flow chart of Bank C, and combining the audit results of the internal audit department, the problems existing in the loan process are put forward. In order to reveal the weak links of internal control management in each loan process, at the same time, from the perspective of internal control objective evaluation and internal control five-element evaluation, this paper evaluates and analyzes the credit asset security of bank C, and obtains the evaluation results. In the third part, from the point of view of the five elements of internal control, namely, control environment, risk assessment, internal control activities, information and communication, and monitoring, the paper analyzes the existing problems in credit asset security of Bank C one by one. The internal control environment is divided into four aspects: corporate culture, internal control system, organization setting and responsibility allocation, internal audit organization setting, risk assessment, and evaluation principles. The methods of identification and evaluation are related to the effectiveness and problems of risk self-assessment in C Bank. This paper makes full use of the theory of internal control and combines with the actual situation of C Bank to analyze the crux of the problem and pave the way for the next step to solve the problem. In the fourth part, aiming at the problems existing in the credit asset security of Bank C, the author puts forward the improvement measures and opinions from the perspective of the five elements of internal control to provide effective solutions for C Bank. In order to help them to improve the environment of credit asset safety management, strengthen the internal control management of loan process, implement effective internal control activities, and so on, to standardize the loan process, reduce the business risk, etc. Increase market competitiveness, expand market share, at the same time, to maintain the financial market order has a certain role in promoting. Based on the theory of internal control, this paper combines theory with practice, and combines the methods of field investigation, meeting, interview and case analysis. Through the analysis and solution of specific problems, the purpose of strengthening the internal control management of commercial bank loan process is achieved.
【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】：2013
【分類號】：F832.4
本文編號：2149928
[Abstract]:This paper mainly uses the relevant theory of internal control, through four aspects to analyze and study the internal control of C bank credit asset safety from four aspects, to put forward problems, analyze problems, solve problems as the main line. Combing the loan flow of Bank C, this paper thoroughly analyzes the internal control problems affecting the security of credit assets, and the causes of the problems, and puts forward some relevant countermeasures to solve the problems of credit asset security. The first part starts with the general situation of bank C's credit asset management. First of all, it explains the basic situation of bank C, including the nature of bank C, the achievements made in operation over the years and the scale of assets of bank C. The ranking of the total assets and income of the head office among the major listed banks and the status and performance of Bank C in all branches of the country; the scope of business of Bank C, the various financial products operated, and the related services provided; secondly, To explain the credit asset structure of Bank C, mainly from four aspects: credit variety, term, industry, asset quality, etc. Finally, explain the control system of credit asset safety of Bank C, mainly from the principles followed by business management. Credit asset risk classification and early warning, non-performing assets disposal and other three angles to introduce. In the second part, by combing the three business processes of loan acceptance, loan issuance and post-loan management, drawing the loan flow chart of Bank C, and combining the audit results of the internal audit department, the problems existing in the loan process are put forward. In order to reveal the weak links of internal control management in each loan process, at the same time, from the perspective of internal control objective evaluation and internal control five-element evaluation, this paper evaluates and analyzes the credit asset security of bank C, and obtains the evaluation results. In the third part, from the point of view of the five elements of internal control, namely, control environment, risk assessment, internal control activities, information and communication, and monitoring, the paper analyzes the existing problems in credit asset security of Bank C one by one. The internal control environment is divided into four aspects: corporate culture, internal control system, organization setting and responsibility allocation, internal audit organization setting, risk assessment, and evaluation principles. The methods of identification and evaluation are related to the effectiveness and problems of risk self-assessment in C Bank. This paper makes full use of the theory of internal control and combines with the actual situation of C Bank to analyze the crux of the problem and pave the way for the next step to solve the problem. In the fourth part, aiming at the problems existing in the credit asset security of Bank C, the author puts forward the improvement measures and opinions from the perspective of the five elements of internal control to provide effective solutions for C Bank. In order to help them to improve the environment of credit asset safety management, strengthen the internal control management of loan process, implement effective internal control activities, and so on, to standardize the loan process, reduce the business risk, etc. Increase market competitiveness, expand market share, at the same time, to maintain the financial market order has a certain role in promoting. Based on the theory of internal control, this paper combines theory with practice, and combines the methods of field investigation, meeting, interview and case analysis. Through the analysis and solution of specific problems, the purpose of strengthening the internal control management of commercial bank loan process is achieved.
【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】：2013
【分類號】：F832.4
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