濮阳农商银行信贷业务内部控制研究.docxVIP

PAGE PAGE 15 PAGE PAGE 1 摘 要 现代商业银行已经发展出各种各样的银行业务，而信贷业务一直以来是商业银行的重中之重。但是随之而来的，信贷风险对商业却是一把“双刃剑”，在给银行带来巨大利润的同时，也给银行增添了无穷的风险。因此，能否建立一个完善的内部控制制度，对于我国的商业银行来说至关重要。即便目前已经有不少国内外学者在信贷风险内控制度研究领域做了较深入的理论研究，但在实践操作过程中，我国商业银行还有很长的一段路要走。 濮阳农商银行作为小规模、区域性商业银行中的一员，从2017年挂牌创立以来，信贷业务迅速发展，贷款容量不断扩大，但同时也表现出许多问题。特别是针对未形成良好的内部控制环境，风险评估机制不完善，信息善于沟通能力薄弱，监督与纠正机制不完善等，使内部控制整体效率不高。为此，文章以濮阳农商行信贷业务内部控制为研究对象，对其信贷业务内部控制的现状以及存在的问题进行了详细的剖析，并从内部控制五要素的角度，即控制环境、风险评估、控制活动、信息与沟通、控制监督，对完善濮阳农商银行内部控制制度提出以下意见：从基层培育信贷业务内部控制文化，加强人力资源的充分建设及优化组织结构；树立科学合理的风险评估机制；从上至下完善信贷业务的信息沟通与交流；强化信贷业务内部监督。希望从以上的分析及方案中给濮阳农商行提供一定的积极意义。 关键词：濮阳农商行；信贷业务；内部控制 Abstract Modern commercial banks derive a variety of banking business, but credit business has always been the top priority of all business. But then,credit risk is a double-edged sword for business which brings huge profits to banks but also adds endless risks to banks. Therefore, it is very significant that our commercial banks establishing a perfect internal control system. Although many professors at home and abroad in the field of credit risk internal control system have done more in-depth theoretical research, chinas commercial banks still have a long way to go in the actual operation process. As a member of small-scale and regional commercial banks, Puyang Agricultural and Commercial Bank has developed rapidly in credit business and expanded its loan capacity since its establishment in 2017 but it also shows many problems. Especially in view of the lack of a good internal control environment imperfect risk assessment mechanism weak information communication ability imperfect supervision and correction mechanism the overall efficiency of internal control is not high. For this reason, based on the research of rural commercial behavior in Puyang, this paper makes an in-depth analysis of the current situation and existing loopholes of the internal control of its credit business.At the same time, starting from the five elements of internal control,environmental con