本文關鍵詞： 商業(yè)銀行 信貸業(yè)務 內部控制 信用風險　出處：《吉林財經大學》2013年碩士論文　論文類型：學位論文

【摘要】：從巴林銀行的倒閉到日本銀行永不破產神話的破滅，以及近年來我國大小商業(yè)銀行在信貸業(yè)務中暴露的經濟案件，都顯示了目前商業(yè)銀行內部控制制度的漏洞和缺陷。眾所周知，信貸業(yè)務是決定商業(yè)銀行生存發(fā)展的的關鍵。二十一世紀初的金融風暴，各國頻發(fā)的金融危機使我們更加清醒的認識到了信貸業(yè)務的內部控制的建設對我國整個金融業(yè)的發(fā)展起著至關重要的作用。因此，本文對商業(yè)銀行信貸業(yè)務的內部控制制度展開了深刻探討。本文借鑒國際經驗教訓，推進和完善商業(yè)銀行信貸業(yè)務內部控制建設，確保銀行體系的安全、穩(wěn)定與效率，防范金融風險，進而保障經濟改革順利進行和國民經濟持續(xù)發(fā)展。參照國際規(guī)則及我國金融行業(yè)信貸業(yè)務內部控制的一般性指導原則的基礎上，提出推進和完善我國商業(yè)銀行信貸業(yè)務內部控制的基本內容及運行機制的基本思路。在國際借鑒與優(yōu)勢比較的基礎上，結合我國國情提出，推進和完善商業(yè)銀行信貸業(yè)務內部控制的措施。 在對國內外商業(yè)銀行信貸風險實例的仔細研究后，根據我國商業(yè)銀行信貸業(yè)務特點出發(fā)展開討論。商業(yè)銀行信貸業(yè)務內部控制主要經歷了兩個發(fā)展階段——摸索階段和快速發(fā)展階段。隨著經濟的發(fā)展，銀行的信貸業(yè)務也有了突飛猛進的進步，但是在快速發(fā)展的勢頭中也難掩其漏洞和缺陷。信貸業(yè)務作為商業(yè)銀行的主要資產業(yè)務，在實施業(yè)務的整個過程中面臨諸如信用風險、流動性風險、市場風險、法律風險、操作風險等復雜的金融風險，以上風險的發(fā)生導致內部控制制度的失效。信貸業(yè)務內部控制制度的失效主要是由銀行在產權制度的設置上存在缺陷，不完善的銀行內部控制制度，銀行業(yè)文化建設不夠健全等，，外部經濟環(huán)境不穩(wěn)定，地方政府的保護政策，信用缺失引起的道德風險等因素造成的。因此在信貸業(yè)務中，構建全面的、有效的、及時的內部控制制度至關重要�；谝陨戏治�，我國商業(yè)銀行信貸業(yè)務的內部控制制度仍需進一步完善。在信貸業(yè)務中，內部控制制度要貫徹信貸業(yè)務始終。有效的信貸業(yè)務內部控制制度是信貸業(yè)務的各個環(huán)節(jié)能夠順利開展工作不能夠離開的。為有效的控制信貸風險，商業(yè)銀行應在遵守國家法律、法規(guī)的前提下，堅持信貸資產的安全性、流動性和營利性三原則，建立起抵制信貸過程中的行政和人為干預制度，采取多種具體有效措施完善商業(yè)銀行信貸業(yè)務內部控制制度，防范信貸業(yè)務面臨的各種風險，以確保商業(yè)銀行健康發(fā)展，穩(wěn)定經濟環(huán)境。
[Abstract]:From the collapse of the Bank of Bahrain to the collapse of the myth of never going bankrupt of the Bank of Japan, and the economic cases exposed in the credit business of the commercial banks of large and small in China in recent years. It is well known that credit is the key to the survival and development of commercial banks. In 21th century, the financial turmoil. The frequent financial crises in various countries make us realize that the construction of internal control of credit business plays an important role in the development of the whole financial industry of our country. This paper deeply discusses the internal control system of commercial bank credit business. This paper draws lessons from international experience to promote and improve the construction of internal control of commercial bank credit business to ensure the safety of the banking system. On the basis of international rules and general guiding principles of internal control of credit business in our financial industry, stability and efficiency, prevention of financial risks, and the smooth progress of economic reform and sustainable development of the national economy are ensured. This paper puts forward the basic contents and basic ideas of promoting and perfecting the internal control of the credit business of commercial banks in our country. On the basis of international reference and comparison of advantages, it is put forward in combination with the national conditions of our country. Measures to promote and improve the internal control of commercial banks' credit operations. After studying the domestic and foreign commercial bank credit risk examples carefully. According to the characteristics of commercial bank credit business in China, the internal control of commercial bank credit business has experienced two stages of development-groping stage and rapid development stage. With the development of economy. Bank credit business has also made rapid progress, but in the momentum of rapid development it is difficult to cover its loopholes and defects. Credit business as the main asset business of commercial banks. In the implementation of the whole process of business facing such as credit risk, liquidity risk, market risk, legal risk, operational risk and other complex financial risks. The above risks lead to the failure of the internal control system. The failure of the internal control system of the credit business is mainly caused by the defects of the bank in the setting of the property right system and the imperfect internal control system of the bank. The construction of banking culture is not perfect, the external economic environment is unstable, the local government's protection policy, the moral hazard caused by the lack of credit, and so on. Therefore, in the credit business, to build a comprehensive, effective. Timely internal control system is very important. Based on the above analysis, the internal control system of Chinese commercial banks' credit business still needs to be further improved. The internal control system should carry out the credit business all the time. The effective internal control system of the credit business is that each link of the credit business can not leave the work smoothly. In order to effectively control the credit risk. Commercial banks should adhere to the three principles of security, liquidity and profitability of credit assets under the premise of complying with national laws and regulations, and establish the system of administrative and artificial intervention in the process of resisting credit. Various concrete and effective measures should be taken to perfect the internal control system of the commercial bank's credit business, to guard against the various risks faced by the credit business, to ensure the healthy development of the commercial bank and to stabilize the economic environment.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F830.42;F832.4

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