摘要
I
摘要
改革开放来，中国经济的快速发展大大促进了国内金融市场的发展，但是近年来，
随着经济的波动也使得金融市场的不稳定。商业银行是现代经济市场金融体系的主体
之一，其最重要的业务是信贷业务，信贷风险是信贷业务过程中客观存在的，也是商
业银行无可避免的。加强我国农村商业银行信贷风险管理，有助于我国商业银行建立
科学的信贷风险内部控制制度，增强商业银行核心竞争力，促进我国农村金融市场的
健康运行，为农业经济的发展提供良好的金融支持。然而，由于市场商业模式的快速
发展，金融产品的不断创新，再加上农村商业银行成立时间不足，管理经验缺乏，导
致信贷风险频发的现象普遍存在，尤其是在最近十几年大量涌现的农村商业银行的背
景下，如何加强内部控制建设是农村商业银行提高信贷风险管理的迫切要求。
NE 农村商业银行长期以来致力于信贷风险管理控制，但由于内部控制制度对风
险控制的目的性不强、风险评估方式欠缺、风险控制过程疏忽等问题，使其内部风险
控制整体上效率不高。为此，本文通过对 NE 农村商业银行的风险管理内部控制现状
和信贷风险案例进行分析，以及对环境、控制、监督等有关问题深入分析了原因，从
内部控制角度提出了加强组织结构建设、营造良好的信贷文化氛围、优化信贷风险评
估、建立信贷信息系统、加强信贷监督等对策措施，增强其信贷风险内部控制管理能
力。
本文提出的基于内部控制的农村商业银行信贷风险管理措施，完善了信贷风险管
理环境，加强了信贷风险控制手段，为我国农村商业银行的信贷风险管理提供借鉴和
参考。
关键词：商业银行；内部控制；信贷风险；对策措施Abstract
III
Abstract
Since the reform and opening up, the rapid development of China&39;s economy has
greatly promoted the development of the domestic financial market, but in recent years,
with the fluctuation of the economy, the financial market has become unstable. The
commercial bank is one of the main parts of the modern economic market financial system.
Its most important business is credit business. Credit risk exists objectively in the credit
business process, and it is also inevitable for the commercial bank. To strengthen the credit
risk management of rural commercial banks, contribute to China&39;s commercial banks to
establish scientific credit risk internal control system, enhance the core competitiveness of
commercial banks, and promote the healthy operation of China&39;s rural financial market,
provide good financial support for the development of agricultural economy. However, due
to the rapid development of the market business model, innovative financial products,
coupled with the rural commercial banks lack of time, lack of management experience,
leading to widespread credit risk frequent phenomenon, especially in recent years the
emergence of a large number of commercial banks in rural areas under the background,
how to strengthen the construction of internal control in rural business bank of urgent need
to improve the credit risk management.
NE rural commercial banks have long been committed to credit risk management and
control, but because of the internal control system of risk control is not strong purpose,
lack of risk assessment methods, risk control process oversight and other issues, so that its
internal risk control overall efficiency is not high. Therefore, based on the NE rural
commercial bank&39;s risk management and internal control of credit risk case analysis, and
the problems related to the environment, control and supervision of the in-depth analysis of
the reasons, from the perspective of internal control is put forward to strengthen the
construction of the structure, to create a good cultural atmosphere of credit and optimize
the credit risk assessment, establish credit information system to strengthen the credit
supervision measures, strengthen the internal control of credit risk management ability.武汉工程大学硕士学位论文
IV
This paper puts forward the credit risk management measures of rural commercial
banks based on internal control, which improves the credit risk management environment,
strengthens the credit risk control means, and provides reference and reference for the
credit risk management of rural commercial banks in China.
Key words: commercial banks; internal control; credit risk; Countermeasures目 录
V
目 录
摘要.................................................................................................................I
Abstract........................................................................................................III
目 录.................................................................................................................V
第 1 章 绪论......................................................................................................1
1.1 研究背景及意义....................................................................................1
1.1.1 研究背景........................................................................................1
1.1.2 研究意义........................................................................................2
1.2 文献综述................................................................................................3
1.2.1 国外研究综述................................................................................3
1.2.2 国内研究综述................................................................................5
1.2.3 文献述评........................................................................................7
1.3 研究方法................................................................................................8
1.4 本章小节................................................................................................8
第 2 章 农村商业银行信贷风险内部控制理论..............................................9
2.1 农村商业银行信贷业务........................................................................9
2.1.1 农村商业银行概述........................................................................9
2.1.2 农村商业银行信贷业务..............................................................10
2.2 农村商业银行信贷风险......................................................................11
2.2.1 农村商业银行信贷风险定义......................................................11
2.2.2 农村商业银行信贷风险分类......................................................11
2.2.3 农村商业银行信贷风险特征......................................................12
2.2.4 农村商业银行信贷风险的原因..................................................13
2.3 农村商业银行信贷风险内部控制......................................................14
2.3.1 内部控制概述..............................................................................14
2.3.2 农村商业银行信贷风险内部控制概述.....................................15
2.3.3 农村商业银行信贷风险内部控制的构成要素.........................15武汉工程大学硕士学位论文
VI
2.3.4 农村商业银行信贷风险内部控制的特征.................................16
2.3.5 农村商业银行信贷风险内部控制的目的.................................16
2.4 农村商业银行信贷风险内部控制的必要性和可行性分析.............17
2.4.1 信贷风险内部控制的必要性分析............................................. 17
2.4.2 信贷风险内部控制的可行性分析............................................. 18
2.5 本章小节..............................................................................................19
第 3 章 NE 农村商业银行信贷风险内部控制现状分析..............................21
3.1 NE 农村商业银行的基本情况.............................................................21
3.1.1 NE 农村商业银行简介.................................................................21
3.1.2 NE 农村商业银行组织结构.........................................................21
3.2 NE 农村商业银行信贷业务概况.........................................................22
3.3 NE 农村商业银行信贷风
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