本文關(guān)鍵詞：隆回縣農(nóng)村信用社內(nèi)部控制問(wèn)題研究　出處：《湖南農(nóng)業(yè)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：20世紀(jì)末以來(lái),世界經(jīng)濟(jì)越來(lái)越呈現(xiàn)一體化的特點(diǎn),國(guó)際金融環(huán)境也越來(lái)越市場(chǎng)化和自由化。但是寬松的金融環(huán)境也給各國(guó)的金融機(jī)構(gòu)帶來(lái)了巨大的問(wèn)題,風(fēng)險(xiǎn)日漸突出、銀行倒閉、金融案件猛增。究其原因,各國(guó)金融機(jī)構(gòu)內(nèi)部控制建設(shè)的缺乏是主因。農(nóng)村信用社自1951年成立以來(lái),在特定的時(shí)期其也為中國(guó)農(nóng)村經(jīng)濟(jì)的發(fā)展做出了不可磨滅的貢獻(xiàn)。但是其也不例外,內(nèi)部控制建設(shè)現(xiàn)已成阻礙其進(jìn)一步發(fā)展的主要障礙。 本文以隆回縣農(nóng)村信用社為例,分析闡述內(nèi)部控制建設(shè)各問(wèn)題。旨在建立具有隆回特色的內(nèi)部控制建設(shè),提高其綜合能力,特別是風(fēng)險(xiǎn)管理能力,為隆回農(nóng)村信用社的商業(yè)目標(biāo)發(fā)展助力。文章首先分析闡述了現(xiàn)有內(nèi)部控制建設(shè)的一般理論,在查閱大量國(guó)內(nèi)外文獻(xiàn)的基礎(chǔ)上,綜合分析了國(guó)內(nèi)外金融機(jī)構(gòu)發(fā)展過(guò)程中內(nèi)部控制建設(shè)發(fā)展?fàn)顩r。然后對(duì)比農(nóng)村信用社目前內(nèi)部控制建設(shè)狀況,肯定了農(nóng)村信用社發(fā)展過(guò)程中內(nèi)部控制建設(shè)所取得的成績(jī),但同時(shí)結(jié)合隆回縣農(nóng)村信用社內(nèi)部控制建設(shè)過(guò)程中存在普遍問(wèn)題,并分析了其問(wèn)題的原因所在。最后結(jié)合隆回縣農(nóng)村信用社的特點(diǎn),對(duì)其內(nèi)部控制體系建設(shè)的目標(biāo)、框架和內(nèi)容進(jìn)行了設(shè)計(jì)。
[Abstract]:Since the end of twentieth Century, the world economy is increasingly showing the characteristics of integration, the international financial environment is more and more marketization and liberalization. But relaxed financial environment for national financial institutions brought huge problems, risks have become increasingly prominent, bank failures, financial cases soared. The reason for the lack of internal control construction of national financial institutions is the main reason. The rural credit cooperatives since its inception in 1951, in a specific period for the development of the rural economy Chinese made an indelible contribution. But it is no exception, the construction of internal control has become the main obstacle for its further development.
This paper takes Longhui County Rural Credit Cooperatives as an example, analyzes the problems of internal control construction. To establish internal control system with the characteristics of Longhui, improve the comprehensive ability, especially the ability of risk management for business goals help the development of rural credit cooperatives in Longhui. The paper firstly expounds the general theory of the internal control in construction. Based on a large number of references, a comprehensive analysis of the development process of domestic and foreign financial institutions in the construction of internal control. Then compare the development status of rural credit cooperatives is the construction of the internal control situation, affirmed the construction of internal control of rural credit cooperatives in the development process of the achievements, but also with the widespread problems of internal control process of the construction of Longhui county the rural credit cooperatives, and analyzes the reasons of its problems. Finally, combined with the characteristics of Longhui County Rural Credit Cooperatives, the internal control. The goal, frame and content of the Department are designed.

【學(xué)位授予單位】：湖南農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F832.35

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