摘要
随着世界各国之间贸易业务往来的日益频繁,商业银行的国际贸易融资业务
不断增多。商业银行的国际贸易融资以其独特优势不仅可以满足外贸企业需要、
提供资金支持、实现银企风险共担,还能增加商业银行的外汇中间业务收入,拉
动银行存贷款业务并可进一步推动地方经济发展,必然得到广泛推广。然而,国
际形势复杂多变,国际贸易融资不良频现令商业银行防范其中的融资风险刻不容
缓。基于此,本文以农行SL分行为案例,全面深入地研宄农业银行国际贸易融资
风险内控管理体系问题,必然具有重要意义

本文采用了文献综述法、理论分析法、案例分析法和比较分析法等方法,以
农行SL分行为案例研究农业银行国际贸易融资风险内控管理体系问题,全文除了
第一章导论外,基本的逻辑结构和主要内容如下:第一部分(也就是第二章)是
相关理论基础。本部分在明确界定了相关核心概念的基础上,运用逆向选择理论、
信贷周期理论、全面风险管理理论等,深入分析商业银行国际贸易融资风险发生
的机理及防范的内控管理体系的基本内容。第二部分(包括第三、四章)是农行
SL分行国际贸易融资风险及内控管理体系的现状分析。首先全面介绍农行SL分
行概况、该行国际贸易融资的发展状况、国际贸易融资业务的主要产品,然后,
重点分析农行SL分行国际贸易融资所面临的风险类型及风险内控管理体系概况

在此基础上,重点分析了农行SL分行国际贸易融资风险内控管理体系存在的主要
问题(如:内部控制环境建设落后、风险识别预测能力不足、业务操作不规范、
部门之间沟通不畅、贸易融资追踪乏力等)及产生原因(如:银行内部风险意识
薄弱、国际业务专业人才欠缺、内部审计机制不健全、信息沟通机制不完善、贷
后监管措施不到位等)。第三部分(即第五章)是改进建议。这里,针对农行SL
分行国际贸易融资风险内控管理体系中存在问题的原因,并运用第二章所述的相
关原理,提出了多条改进建议,包括:完善内控环境建设、加强国际业务专业人
才队伍建设、构建有效内部审计机制、建立信息共享机制、落实贷后监管政策等

本文的创新之处是:通过分析目前农行SL分行国际贸易融资风险内控管理体
系存在的主要问题及产生原因,运用所学原理,针对性地提出完善体系的建议,
更加具象化,更利于SL分行实施

关键词:农行SL分行;国际贸易融资;风险防范;内控管理体系
I Abstract
Along with the increasingly jfrequent trade business between countries around the
world, international trade financing of commercial Banks business growing. The
international trade financing of commercial Banks, with its unique advantages can not
only meet the needs of the foreign trade enterprises, financing, realize the fact
risk-sharing, also can increase the commercial bank middle business income,pull the
bank deposit and lending business and can further promote the local economic
development, will be widely promoted. The international situation is complicated,
however, the international trade financing poor frequency now so it is urgent to make
commercial Banks to prevent the financing risks. Based on this, this article to ABC SL
branch as a case, a comprehensive in-depth study of agricultural bank of international
trade financing risk management system of internal control problems, inevitably is of
great significance.
This paper adopted the method of literature review, theoretical analysis, case
analysis and comparative analysis methods, such as agricultural bank of ABC SL
branch as a case study of international trade financing risk management system of
internal control problems, the full text, except the first chapter introduction to the basic
logical structure and the main content is as follows: the first part (chapter 2) is relevant
theoretical basis. In this section, on the basis of clearly defined some core concepts, on
the basis of the theory of adverse selection, the credit cycle theory, and the theory of
comprehensive risk management, in-depth analysis the mechanism of commercial
Banks, international trade financing risk and protection of the basic content of internal
control management system. The second part (including the third and fourth chapter) is
ABC SL branch of international trade financing risk and the analysis of the current
situation of the internal control management system. First comprehensive introduction
to ABC SL branch, development of the international trade financing, the main products
of international trade financing business, and then focus on analysis of ABC SL branch
faced by international trade financing risk types and risk profile of internal control
management system. On this basis, analyzed the ABC international trade financing risk
of SL branch main problems of internal control management system (such as the
III construction of internal control environment,risk identification predictive ability
insufficiency, the operation is not standard, communication between departments, trade
finance track fatigue, etc.) and causes (such as: bank internal risk consciousness weak,
the international business professionals lack, internal audit mechanism is not sound,
imperfect information communication mechanisn^ post,loan supervision measures do
not reach the designated position, etc.). The third part (chapter 5) is the improvement
Suggestions. Here, in view of the ABC international trade financing risk of SL branch
the reason of the problem existing in the internal control management system, and the
application of relevant principle of mentioned in the second chapter, several
Suggestions for improvement are presented, including: perfecting the internal control
environment construction, strengthening the construction of international business
professional talent team, build effective internal audit mechanism, establish information
sharing mechanism, to carry out the credit after the regulatory policy, etc.
The innovation of this article is: through the analysis of the current agricultural
bank SL branches of international trade financing risk control,the main problems of
management system and causes on the theory of learning, puts forward to perfect the
system of suggestion, more, more conducive to implement SL branch.
Key words: ABC SL branch; The international trade financing; Risk prevention;
Internal control management system
IV 目录
m ^ i
Abstract
HI
胃导论 1
1.1选题背景及意义1.1.1选题背景1.1.2研究意义1.2国内外文献综述及本文研宄切入点1.2.1国外研究状况综述1.2.2国内研究状况综述1.2.3本文研宄切入点
初
1.3研究目标、研宄内容及拟解决的关键问题1.3.1研宄g标1.3.2研宄内容及框架1.3.3拟解决的关键问题1.4研宄方法和创新之处1.4.1研宄方法
v%
1.4.2创新之处第2章相关理论基础2.1相关概念界定2.1.1国际贸易2.1.2国际贸易融资2.1.3国际贸易融资风险及种类2.1.4国际贸易融资风险内控管理体系2.2国际贸易融资风险发生及管理的相关理论2.1.1逆向选择理论揭示的风险发生的可能性2.2.2信贷周期理论揭示的风险管理的必要性2.2.3全面风险管理理论揭示的国际贸易融资风险管理的基本流程2.3国际贸易融资风险内控管理体系的主要内容V 2.3.1内部控制环境2.3.2风险识别与评估2.3.3内部控制措施2.3.4信息交流与反馈2.3.5监督评估与改正第3章农行SL分行国际贸易融资风险及风险内控管理体系概况....19
3.1农行SL分行简介3.2农行SL分行国际贸易融资发展概况3.2.1农行SL分行国际贸易融资现状3.2.2农行SL分行主要国际贸易融资产品
21
3.3农行SL分行国际贸易融资风险类型
22
3.3.1信用风险
22
3.3.2操作风险
23
3.3.3汇率风险
24
3.3.4国家风险
25
3.4农行SL分行国际贸易融资风险内控管理体系现状
26
3.4.1融资风险内部控制环境
26
3.4.2融资风险识别与评估
26
3.4.3融资风险内部控制措施
27
3 A4融资风险信息交流与反馈
29
3.4.5融资风险贷后监管
30
第4章农行SL分行国际贸易融资风险内控管理体系存在的问题及原
33
4.1存在的主要问题
33
4.1.1内部控制环境建设落后
33
4.1.2风险识别预测能力不足
33
4.1.3业务操作不规范
34
4.1.4部门之间沟通不畅
34
4丄5贸易融资追踪乏力
34
4.2存在问题的原因分析
35
4.2.1银行内部风险意识淡薄
35
VI 4.2.2国际业务专业人才欠缺
36
4.2.3内部审计机制不健全
36
4.2.4信息沟通机制不完善
37
4.2.5贷后监管措施不到位
38
第5章完善农行SL分行国际贸易融资风险内控管理体系的建议....39
5_1完善内控环境建设
39
5.1.1完善风险管理组织架构
39
5.1.2提高员工风险防范意识
39
5.1.3明确岗位职责
40
5.2加强国际业务专业人才队伍建设
40
5.2.1提高国际业务人员配比
40
5.2.2提升从业人员素质
40
5.3构建有效内部审计机制
41
5.3.1设立内部审计部门
41
5.3.2培养内部审计人员能力
41
5.3.3实施专业化分工
41
5.4建立信息共享机制
42
5.4.1构建信息沟通系统
42
5.4.2规范融资信息沟通流程
^
5.5落实贷后监管政策
42
5.5.1定期监督与专项监督相结合
42
5.5.2加强内部整改
43
第6章总结与展望
45
6.1全文总结
45
6.2进一步研究方向
45
她 47
m m si
攻读硕士学位期间发表的科研成果
53
VII
第1章导论
第1章导论
本章主要是介绍本文的选题背景和研究意义、国内外相关文献及本文的切入
点,本文的研宄目标和研宄内容、研究内容和逻辑结构、研究方法和创新之处等

1.1选题背景及意义
1.1.1选题背景
近年来全球经济总体复苏乏力,前景艰难曲折,国内经济下行压力较大,外