發(fā)布時間：2018-05-15 09:38

  本文選題：農(nóng)村商業(yè)銀行 + 風(fēng)險管理�。� 參考：《河南大學(xué)》2014年碩士論文

【摘要】：對銀行業(yè)這種高風(fēng)險行業(yè)來說，內(nèi)部控制是銀行重中之重，對風(fēng)險管理落后、內(nèi)部控制薄弱的農(nóng)村商業(yè)銀行來說，內(nèi)部控制更為重要。江蘇沭陽農(nóng)村商業(yè)銀行是由中國銀行業(yè)監(jiān)督管理委員會批準(zhǔn)籌建，在原農(nóng)村信用社合作聯(lián)社的基礎(chǔ)上的成立的沭陽縣首家地方性的農(nóng)村商業(yè)銀行。由于江蘇沭陽農(nóng)村商業(yè)銀行經(jīng)營時間較短，尚未建立完善的激勵約束機制和風(fēng)險管理組織體系，內(nèi)部控制水平仍然有待提高。 基于以上問題，本人通過查閱國內(nèi)外有關(guān)農(nóng)村商業(yè)銀行內(nèi)部控制問題的文獻(xiàn)，對江蘇沭陽農(nóng)村商業(yè)銀行的內(nèi)部控制情況進(jìn)行分析，確定江蘇沭陽農(nóng)村商業(yè)銀行的內(nèi)部控制存在的主要問題在于三個方面：財務(wù)風(fēng)險管理問題，內(nèi)部審計管理問題以及銀行信貸風(fēng)險管理問題。本文就財務(wù)風(fēng)險管理，內(nèi)部審計管理問以及銀行信貸風(fēng)險管理出現(xiàn)問題的原因進(jìn)行了探究，認(rèn)為會計人員水平低、數(shù)據(jù)失真、審計部門獨立性弱、風(fēng)險評估能力差是江蘇沭陽農(nóng)村商業(yè)銀行內(nèi)部控制的主要問題。 對于江蘇沭陽農(nóng)村商業(yè)銀行面對的財務(wù)風(fēng)險，應(yīng)加強風(fēng)險評估能力；建立健全專門的風(fēng)險評估機構(gòu)；利用合理的績效考核辦法對員工進(jìn)行激勵，，激發(fā)員工的潛能，調(diào)動員工的積極性，全心全意為集體目標(biāo)努力；在總行成立授權(quán)中心，上收支行授權(quán)權(quán)限，從而規(guī)范支行營業(yè)部的授權(quán)業(yè)務(wù)，有效防范授權(quán)業(yè)務(wù)的操作風(fēng)險。對于面臨的信貸風(fēng)險，應(yīng)完善信貸授權(quán)機制，明確各管理層的相應(yīng)的權(quán)限，防止超權(quán)限授權(quán)和不當(dāng)授權(quán)；建立健全信貸風(fēng)險評估體系，執(zhí)行標(biāo)準(zhǔn)化的五級分類，進(jìn)一步細(xì)化貸款風(fēng)險分類，同時建立違約數(shù)據(jù)庫；執(zhí)行貸款三臺分離制度，即前、中、后臺完全分離，即把貸款受理、審查資格、實地調(diào)查取證、綜合授信、放貸、貸后回訪、貸款催收這一系列的貸款流程分離細(xì)化到前中后三個層面，分別由不同的人去完成，保證流水線化操作，相互制約，提高效率，提高信息共享率。對于面臨的內(nèi)部審計風(fēng)險，應(yīng)著重放在提高審計人員的素質(zhì)上；保證內(nèi)部審計部門的獨立性；建立以風(fēng)險為導(dǎo)向的審計制度。 本文在探究江蘇沭陽農(nóng)村商業(yè)銀行內(nèi)部控制方面存在的問題并分析存在原因，對內(nèi)部控制方面提出相應(yīng)的建議對策，對提升江蘇沭陽農(nóng)村商業(yè)銀行的內(nèi)部控制水平有很大的意義，此外，對于完善我國其他地區(qū)的農(nóng)村商業(yè)銀行內(nèi)部控制體系有一定的參考意義。
[Abstract]:For the high risk banking industry, the internal control is the most important part of the bank. For the rural commercial banks with backward risk management and weak internal control, the internal control is more important. Jiangsu Shuyang Rural Commercial Bank is the first local rural commercial bank in Shuyang County approved by China Banking Regulatory Commission. Due to the short operating time of Jiangsu Shuyang rural commercial bank, it has not yet established a perfect incentive and constraint mechanism and risk management organization system, and the internal control level still needs to be improved. Based on the above problems, I analyze the internal control situation of Jiangsu Shuyang Rural Commercial Bank by consulting the domestic and foreign literature on the internal control of rural commercial banks. The main problems in the internal control of Jiangsu Shuyang Rural Commercial Bank lie in three aspects: financial risk management, internal audit management and bank credit risk management. This paper probes into the causes of the problems in financial risk management, internal audit management and bank credit risk management. The author thinks that the accountant level is low, the data is distorted, and the audit department is weak in independence. The poor ability of risk assessment is the main problem in the internal control of Jiangsu Shuyang Rural Commercial Bank. For the financial risk faced by Jiangsu Shuyang Rural Commercial Bank, we should strengthen the ability of risk assessment, establish and perfect special risk assessment institutions, use reasonable performance appraisal methods to motivate employees and stimulate their potential. To arouse the enthusiasm of the staff and work wholeheartedly for the collective goal; set up the authorization center in the head office and receive the authorization authority of the branch office, so as to standardize the authorized business of the branch business department and effectively guard against the operational risks of the authorized business. For the credit risk, we should perfect the credit authorization mechanism, define the corresponding authority of each management, prevent the excessive authorization and improper authorization, establish and perfect the credit risk assessment system, carry out the standardized five-level classification, Further refinement of loan risk classification and establishment of a default database at the same time; implementation of the three separate loan systems, namely, the complete separation of the former, the middle and the backstage, that is, the acceptance of the loan, the examination of qualifications, the field investigation and collection of evidence, the comprehensive granting of credit, the lending, and the return visit after the loan, The loan collection process is separated into three levels, which are completed by different people to ensure pipeline operation, mutual constraints, improve efficiency, and improve the information sharing rate. For the risk of internal audit, emphasis should be placed on improving the quality of the auditor, ensuring the independence of the internal audit department, and establishing a risk-based audit system. This paper probes into the problems existing in the internal control of Jiangsu Shuyang Rural Commercial Bank, analyzes the reasons, and puts forward the corresponding suggestions and countermeasures for the internal control. It is of great significance to improve the level of internal control of rural commercial banks in Shuyang, Jiangsu Province. In addition, it has certain reference significance to improve the internal control system of rural commercial banks in other regions of China.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.35;F830.42

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本文編號：1891916