本文選題：農(nóng)村信用社 + 小額貸款��； 參考：《河南大學(xué)》2014年碩士論文

【摘要】：近年來(lái)，農(nóng)村信用社（以下簡(jiǎn)稱“農(nóng)信社”）開展的小額貸款業(yè)務(wù)顯著緩解了農(nóng)民發(fā)展生產(chǎn)的資金緊缺，在客觀上促進(jìn)了農(nóng)業(yè)經(jīng)濟(jì)和農(nóng)村的發(fā)展。由于小額貸款具有貸款分散、無(wú)需抵押擔(dān)保和信貸信息不對(duì)稱等特點(diǎn)，農(nóng)信社在開展小額貸款業(yè)務(wù)的同時(shí)逐漸暴露出一些直接放大信貸風(fēng)險(xiǎn)的問(wèn)題，如“冒貸”、“騙貸”和“轉(zhuǎn)貸”等現(xiàn)象。這些問(wèn)題不僅影響了農(nóng)信社的穩(wěn)健經(jīng)營(yíng)，也制約了小額貸款的“支農(nóng)”功能。 信貸質(zhì)量的好壞直接關(guān)乎銀行的資產(chǎn)安全、經(jīng)營(yíng)效益和發(fā)展戰(zhàn)略，因此信貸風(fēng)險(xiǎn)的控制一直是銀行業(yè)全面風(fēng)險(xiǎn)管理的重點(diǎn)。農(nóng)信社小額貸款面對(duì)的風(fēng)險(xiǎn)主要包括信用風(fēng)險(xiǎn)、市場(chǎng)風(fēng)險(xiǎn)和操作風(fēng)險(xiǎn)。其中操作風(fēng)險(xiǎn)是指存在于信貸業(yè)務(wù)各個(gè)環(huán)節(jié)，受內(nèi)部程序、人員因素、外部欺詐、系統(tǒng)不完善等操作因素影響而造成銀行貸款損失的風(fēng)險(xiǎn)。操作風(fēng)險(xiǎn)雖然是一種常見、多發(fā)的“平民風(fēng)險(xiǎn)”，卻隱藏著隨時(shí)可能帶來(lái)災(zāi)難性損失的可能，而高效的操作風(fēng)險(xiǎn)管理將會(huì)大幅降低操作損失發(fā)生的機(jī)率。因此，加強(qiáng)信貸操作風(fēng)險(xiǎn)管控、減少信貸操作風(fēng)險(xiǎn)損失對(duì)于農(nóng)信社顯得更為緊迫、更加必要。 信貸操作風(fēng)險(xiǎn)是一種內(nèi)生風(fēng)險(xiǎn)，它的發(fā)生多是由于農(nóng)信社內(nèi)部員工忽視風(fēng)險(xiǎn)控制，違反信貸操作章程而造成的。內(nèi)部控制是商業(yè)銀行為實(shí)現(xiàn)經(jīng)營(yíng)目標(biāo)，通過(guò)制定和實(shí)施一系列制度、程序和方法，對(duì)風(fēng)險(xiǎn)進(jìn)行事前防范、事中控制、事后監(jiān)督和糾正的動(dòng)態(tài)過(guò)程和機(jī)制它能夠在合理范圍內(nèi)保證規(guī)章制度的有效執(zhí)行，以此實(shí)現(xiàn)信貸業(yè)務(wù)操作的規(guī)范和合法。正是如此，，運(yùn)行有效的內(nèi)部控制將有助于提高銀行信貸操作風(fēng)險(xiǎn)管理能力。 本文以Y縣農(nóng)信社小額貸款操作風(fēng)險(xiǎn)為研究對(duì)象，首先綜述了國(guó)內(nèi)外學(xué)者對(duì)銀行操作風(fēng)險(xiǎn)和內(nèi)部控制的研究現(xiàn)狀，具體包括銀行操作風(fēng)險(xiǎn)的內(nèi)涵、識(shí)別和評(píng)估等，以及銀行內(nèi)部控制的含義、目標(biāo)和措施，并在此基礎(chǔ)上總結(jié)了操作風(fēng)險(xiǎn)與內(nèi)部控制的關(guān)系。然后以小額貸款為對(duì)象，結(jié)合小額貸款業(yè)務(wù)流程詳細(xì)分析了Y縣農(nóng)信社典型的信貸操作違規(guī)案例，針對(duì)暴露出的操作風(fēng)險(xiǎn)進(jìn)行成因分析，并從內(nèi)部控制的視角提出完整的操作風(fēng)險(xiǎn)管理框架，以有效地防范操作風(fēng)險(xiǎn)帶來(lái)的信貸損失。
[Abstract]:In recent years, the small loan business carried out by rural credit cooperatives (hereinafter referred to as "rural credit cooperatives") has significantly alleviated the shortage of funds for farmers' development and production, and objectively promoted the development of agricultural economy and rural areas. Because of the characteristics of credit diversification, no need for mortgage guarantee and asymmetric credit information, rural credit cooperatives have gradually exposed some problems that directly magnify credit risk, such as "taking credit" while carrying out micro-loan business. "cheat loan" and "transfer loan" and other phenomena. These problems not only affect the steady operation of rural credit cooperatives, but also restrict the function of supporting agriculture. The quality of credit is directly related to the asset safety, operating efficiency and development strategy of banks, so the control of credit risk has always been the focus of the overall risk management of the banking industry. The risks faced by RCCs include credit risk, market risk and operational risk. Operational risk refers to the risk of bank loan loss caused by internal procedures, personnel factors, external fraud, system imperfections and so on. Although operational risk is a common and frequent "civilian risk", it hides the possibility of catastrophic loss at any time, and efficient operational risk management will greatly reduce the probability of operational loss. Therefore, it is more urgent and necessary to strengthen credit operation risk control and reduce credit operation risk loss. Credit operation risk is a kind of endogenous risk, which is mostly caused by the internal staff neglect risk control and violate the rules of credit operation. Internal control is that commercial banks, in order to achieve their business objectives, make and implement a series of systems, procedures and methods to prevent and control risks in advance. The dynamic process and mechanism of supervision and correction after the event can ensure the effective implementation of the rules and regulations within a reasonable range, thus realizing the standardization and legality of the operation of credit operations. Therefore, running effective internal control will help to improve the ability of bank credit operation risk management. This paper takes the small loan operation risk of Y County Rural Credit Cooperative as the research object. First of all, it summarizes the current research situation of the domestic and foreign scholars on the bank operation risk and internal control, including the connotation, identification and evaluation of the bank operation risk, etc. On the basis of this, the relationship between operational risk and internal control is summarized. Then take the small loan as the object, combine the small loan business process to analyze in detail the typical credit operation violation case of Y county rural credit cooperative, and analyze the cause of formation of the exposed operation risk. From the perspective of internal control, a complete operational risk management framework is proposed to effectively guard against the credit loss caused by operational risk.
【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)】：F832.4;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 馬國(guó)建;張同建;劉良燦;;銀行業(yè)內(nèi)部控制對(duì)操作風(fēng)險(xiǎn)控制的激勵(lì)性實(shí)證研究——基于信息化平臺(tái)的檢驗(yàn)[J];財(cái)會(huì)通訊;2011年14期

2 袁德磊;趙定濤;;基于媒體報(bào)道的國(guó)內(nèi)銀行業(yè)操作風(fēng)險(xiǎn)損失分布研究[J];國(guó)際金融研究;2007年02期

3 李春景;;我國(guó)農(nóng)村信用社改革中面臨的若干矛盾的分析[J];管理世界;2008年08期

4 盛永志;;商業(yè)銀行操作風(fēng)險(xiǎn)與內(nèi)部控制相關(guān)性研究[J];商業(yè)經(jīng)濟(jì);2010年02期

5 姚明德;;商業(yè)銀行內(nèi)部控制、公司治理和風(fēng)險(xiǎn)管理的關(guān)系探討——回歸管理體系的分析[J];金融會(huì)計(jì);2012年04期

6 代桂霞;關(guān)于進(jìn)一步完善我國(guó)商業(yè)銀行信貸管理及業(yè)務(wù)流程機(jī)制的對(duì)策分析[J];金融研究;2004年10期

7 劉霄侖;;風(fēng)險(xiǎn)控制理論的再思考:基于對(duì)COSO內(nèi)部控制理念的分析[J];會(huì)計(jì)研究;2010年03期

8 陳宏;;基于風(fēng)險(xiǎn)管理的商業(yè)銀行信貸業(yè)務(wù)內(nèi)部控制的研究[J];會(huì)計(jì)之友(中旬刊);2010年01期

9 李維安;戴文濤;;公司治理、內(nèi)部控制、風(fēng)險(xiǎn)管理的關(guān)系框架——基于戰(zhàn)略管理視角[J];審計(jì)與經(jīng)濟(jì)研究;2013年04期

10 梁力軍;李志祥;;我國(guó)商業(yè)銀行操作風(fēng)險(xiǎn)管理能力影響因素及管理狀況分析[J];管理評(píng)論;2010年05期

本文編號(hào)：1879405