本文選題：農(nóng)村信用社　切入點(diǎn)：內(nèi)部稽核　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)快速發(fā)展，農(nóng)業(yè)經(jīng)濟(jì)也實(shí)現(xiàn)跨越性增長(zhǎng)，在城區(qū)金融市場(chǎng)逐漸飽和的情況下，農(nóng)村金融市場(chǎng)正日益成為大家關(guān)注的焦點(diǎn)。早在1951年國(guó)家為支持農(nóng)村金融市場(chǎng)的良序發(fā)展就設(shè)立了主要業(yè)務(wù)針對(duì)農(nóng)業(yè)市場(chǎng)的中國(guó)農(nóng)業(yè)銀行。隨著社會(huì)金融市場(chǎng)的改革及國(guó)家農(nóng)業(yè)金融戰(zhàn)略調(diào)整，農(nóng)村信用社應(yīng)運(yùn)而生，作為定位于服務(wù)“三農(nóng)”、統(tǒng)籌城鄉(xiāng)經(jīng)濟(jì)結(jié)合發(fā)展的非銀行類金融機(jī)構(gòu)登上我國(guó)經(jīng)濟(jì)舞臺(tái)，二十世紀(jì)九十年代農(nóng)信社與農(nóng)行正式脫離，逐漸發(fā)展為如今的新農(nóng)村信用社金融組織形式。 目前，農(nóng)信社經(jīng)營(yíng)體制雖然經(jīng)歷多次深化改革，但在制度與業(yè)務(wù)流程方面仍然存在諸多問(wèn)題，例如業(yè)務(wù)工作流程不規(guī)范、員工風(fēng)險(xiǎn)意識(shí)薄弱及抗風(fēng)險(xiǎn)能力較差，尤其是在業(yè)務(wù)工作內(nèi)容及流程監(jiān)管方面的內(nèi)部稽核管理體系不完善等。農(nóng)信社內(nèi)部稽核制度失效導(dǎo)致其經(jīng)營(yíng)違法違規(guī)案件的頻頻發(fā)生，其中內(nèi)部稽核管理體系不完善包括稽核流程不規(guī)范、稽核人員風(fēng)險(xiǎn)意識(shí)低等問(wèn)題，這將直接影響農(nóng)信社的運(yùn)營(yíng)安全。 首先，本文對(duì)內(nèi)部稽核的主要內(nèi)容進(jìn)行介紹，工作中應(yīng)遵循獨(dú)立性、權(quán)威性、客觀性、公正性、效益性等原則的前提下，通過(guò)賬項(xiàng)基礎(chǔ)稽核、制度基礎(chǔ)稽核和風(fēng)險(xiǎn)基礎(chǔ)稽核等方法的有機(jī)結(jié)合，結(jié)合內(nèi)部稽核的“九個(gè)流程”與“七個(gè)步驟”對(duì)農(nóng)信社展開深層次內(nèi)部稽核，發(fā)揮內(nèi)部稽核識(shí)別風(fēng)險(xiǎn)、及早控制風(fēng)險(xiǎn)、化解風(fēng)險(xiǎn)的作用。其次，本文列舉了NC農(nóng)信社主管會(huì)計(jì)李某盜用公檢法專用交易碼挪用儲(chǔ)戶巨額存款、BA農(nóng)信社張某監(jiān)守自盜逃避稽核人員監(jiān)察盜取巨額現(xiàn)金和MN農(nóng)信社王某虛存實(shí)取并與稽核人員趙某勾結(jié)盜取現(xiàn)金的案例。通過(guò)對(duì)三個(gè)案例分析發(fā)現(xiàn)農(nóng)信社內(nèi)部稽核過(guò)程中存在著諸如內(nèi)部稽核部門缺乏獨(dú)立性與權(quán)威性、內(nèi)部稽核工作方式方法落后、稽核人員素質(zhì)整體偏低、績(jī)效考評(píng)機(jī)制不健全等問(wèn)題。再次，本文對(duì)問(wèn)題產(chǎn)生的原因進(jìn)行深入分析，綜合各方因素提出相關(guān)的對(duì)策，其中包括提高內(nèi)部稽核機(jī)構(gòu)及人員的獨(dú)立性、開展全方位稽核工作，擴(kuò)大稽核資料獲取范圍、嚴(yán)格稽核人員準(zhǔn)入標(biāo)準(zhǔn)并構(gòu)建高效考評(píng)機(jī)制等。最后，結(jié)合本文提出的對(duì)策建立了對(duì)內(nèi)部稽核工作流程的具體改進(jìn)方法和內(nèi)部稽核工作人員的績(jī)效考評(píng)標(biāo)準(zhǔn)。具體內(nèi)容為針對(duì)內(nèi)部稽核流程中的準(zhǔn)備階段、實(shí)施階段、報(bào)告階段和處理階段提出了各具體步驟的優(yōu)化方案，以平衡計(jì)分卡各衡量指標(biāo)為基礎(chǔ)從財(cái)務(wù)、客戶、內(nèi)部運(yùn)營(yíng)、學(xué)習(xí)與成長(zhǎng)四個(gè)方面著手完善了農(nóng)信社原有較為單一的考評(píng)機(jī)制。 本文創(chuàng)新之處在于對(duì)當(dāng)前農(nóng)信社內(nèi)部稽核實(shí)際情況進(jìn)行詳細(xì)考察的基礎(chǔ)上，將其他行業(yè)先進(jìn)的稽核監(jiān)督理論運(yùn)用在農(nóng)信社內(nèi)部稽核工作中，，為農(nóng)信社量身構(gòu)建了更高效的內(nèi)部稽核工作流程和內(nèi)部稽核工作人員績(jī)效考核標(biāo)準(zhǔn)，一定程度上解決了農(nóng)信社內(nèi)部稽核低效的問(wèn)題，提升了農(nóng)信社內(nèi)部風(fēng)險(xiǎn)識(shí)別及防控能力，并使內(nèi)部稽核人員的考核制度更加系統(tǒng)化、可量化，同時(shí)為其他金融機(jī)構(gòu)及企、事業(yè)單位的內(nèi)部稽核制度的建立及優(yōu)化提供一定的借鑒意義。
[Abstract]:With the rapid development of China's economy, agricultural economy has rapid growth in the city, the financial market gradually saturated, the rural financial market is increasingly becoming the focus of attention. As early as in 1951 to support the rural financial market healthy development on the establishment of the main business for the agricultural market of the Agricultural Bank of China. With the reform of society the financial market and the national agricultural financial strategic adjustment, rural credit cooperatives emerged as positioning in the "three rural" service, combined with the urban and rural economic development of non bank financial institutions on China's economic stage in 1990s, rural credit cooperatives and the Agricultural Bank of formal detachment, gradually developed into today's new rural credit cooperative financial organization.
At present, the rural credit cooperatives operating system while undergoing multiple deepening reform, but there are still many problems in the system and business process, such as the business process is not standardized, employee risk awareness is weak and anti risk ability is poor, especially the internal audit management system in the work content and process supervision is not perfect. The rural credit cooperatives the system of internal audit failure resulting in operating illegal cases occur frequently, the internal audit management system including the audit process is not standardized, low risk consciousness of auditors, it will sound rural credit cooperatives operating safety directly.
First, the main content of internal audit are introduced, the work should follow the independence, authority, objectivity, impartiality, efficiency of the principle under the premise, through the transaction based auditing, combination system based audit and risk based audit method, combining the internal audit of the "nine processes" with the "seven steps" of the rural credit cooperatives develop deep internal audit, internal audit play to identify risks, to control risk, reducing the risks. Secondly, this paper lists the NC rural credit cooperatives director Lee embezzle public security special accounting transaction code of misappropriation of huge deposits of depositors, BA rural credit cooperatives audit supervision personnel escape Zhang embezzlement to steal large amounts of cash and MN rural credit cooperatives Wang real and virtual memory and audit staff Zhao collusion to steal cash case. Through the analysis of three cases found that rural credit cooperatives exist in the process of internal audit such as internal Department of audit department is lack of independence and authority of the internal audit work method is backward, the audit personnel quality is low, the performance evaluation mechanism is not perfect and so on. Again, the reason of the problems in-depth analysis, considering all the factors and put forward relevant countermeasures, including independence and personnel to improve internal audit mechanism, carry out a full range of audit work, expand the audit data acquisition range, strict audit personnel access standards and build efficient evaluation mechanism. Finally, combined with the measures proposed in this paper is established on internal audit work processes to specific improvement methods and internal audit staff performance appraisal standards. The specific content of the implementation stage in the preparation stage, the internal audit process the report stage and put forward the optimization scheme of each stage of processing steps, with the Balanced Scorecard metrics based from property The four aspects of business, customer, internal operation, learning and growth have begun to improve the original evaluation mechanism of the rural credit cooperatives.
The innovation of this paper is based on the current actual situation to carry on the detailed investigation of the internal audit of rural credit cooperatives, other industry advanced audit supervision theory in rural credit cooperatives internal audit work, to construct the performance evaluation standards of more efficient internal audit process and internal audit staff for rural credit cooperatives tailored to a certain extent. To solve the rural credit cooperatives internal audit inefficient problem, improve the rural credit cooperatives internal risk identification and control ability, and make the internal audit personnel assessment system more systematic, quantitative, and other financial institutions and enterprises, establishment and optimization provide a reference system of internal audit institutions.

【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.35;F830.42

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