首页 > 资料专栏 > 论文 > 经营论文 > 风险管理论文 > MBA毕业论文_农业发展银行B分行信贷风险管理评价及改进研究DOC

MBA毕业论文_农业发展银行B分行信贷风险管理评价及改进研究DOC

yuhuanhg
V 实名认证
内容提供者
热门搜索
资料大小:1298KB(压缩后)
文档格式:DOC
资料语言:中文版/英文版/日文版
解压密码:m448
更新时间:2020/8/18(发布于河北)

类型:金牌资料
积分:--
推荐:升级会员

   点此下载 ==>> 点击下载文档


文本描述
近年来,随着全球经济增速整体下行趋势,国际及国内环境日趋复杂,银行 面临的风险与日俱增,在贷款规模激增的同时不良贷款总量及不良贷款率也呈现 逐年双升现象。因此加强完善信贷风险管理体系的建设、提升信贷风险管理水平 就显得至关重要。 运用 COSO 风险管理框架及巴塞尔协议研究农业发展银行 B 分行信贷风险管 理状况。基于 COSO 风险管理框架八项构成要素的视角运用数据统计分析法、调 查问卷法及实地调查采访等方法研究目前农业发展银行 B 分行信贷风险管理存在 以下问题,内控环境建设欠佳、目标定位模糊缺失、风险识别手段落后、风险评 估能力欠缺、风险处置应对不足、信贷流程复杂低效、信息系统功能不强、监管 手段保守落伍。最后根据发现的问题相应提出以下改进建议,优化内控环境建设, 夯实风险管理基础;精准量化目标定位,构建统一思想认识;健全风险识别系统, 多措并举识别风险;完善评估技术制度,提升风险评估质量;改进风险应对程序, 扩充风险处置方式;精简信贷控制流程,提高办贷管贷效率;改造信贷系统功能, 全面强化分析水平;客观积极开展监控,深化内控治理改革。以期帮助相关银行 机构改进信贷风险管理内控体系提供参考和借鉴思路。 关键词,信贷风险,内部控制,评价,改进建议II Abstract In recent years, with the overall downward trend of the global economic growth, the international and domestic environment is becoming more and more complex, and the risks faced by banks are increasing day by day. At the same time, the total amount and the rate of non-performing loans are also rising year by year. Therefore, it is very important to strengthen and improve the construction of credit risk management system and enhance the level of credit risk management. This paper uses COSO risk management framework and Basel Accord to study the credit risk management of Branch B of China Agricultural Development Bank. Based on the eight elements of COSO risk management framework, this paper studies the following problems in credit risk management of branch B by means of data statistical analysis, questionnaire and on-the-spot investigation and interview: poor construction of internal control environment, vague target positioning, backward means of risk identification, lacking of risk assessment ability, inadequate response to risks, complex and inefficient credit process , weak function of information system , and conservative and outdated supervision ways. Finally, according to the problems found, the following suggestions are put forward: optimizing the environment for internal control, tamping down the basis of risk management; Accurate quantitative target positioning, constructing unified thinking; perfecting risk identification system, multiple measures to identify risks; improving the evaluation technology system, improving the quality of risk assessment; improving the risk response procedures, expanding the way of risk disposal; streamlining the credit control process, improving the efficiency of loan management; reforming the function of credit system, strengthening the level of analysis in an all-round way; objectively and actively carrying out supervision and control and deepen the reform of internal control. This paper provides references and ideas for helping the relevant banking institutions to improve the credit risk management internal control system. Key words: credit risk, internal control, evaluation, recommendations for improvementIII 目 录 第一章 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 研究内容与方法............................................... 3 1.2.1 研究内容 ............................................... 3 1.2.2 研究方法 ............................................... 5 第二章 理论基础与文献回顾 .......................................... 6 2.1 理论基础..................................................... 6 2.1.1 COSO 风险管理框架....................................... 6 2.1.2 巴塞尔协议 ............................................. 9 2.2 文献回顾.................................................... 10 第三章 农业发展银行 B 分行信贷风险管理现状 ......................... 12 3.1 农业发展银行 B 分行简介...................................... 12 3.2 农业发展银行 B 分行贷款概况.................................. 12 3.3 信贷风险管理现状............................................ 13 3.3.1 信贷组织架构及人员配备 ................................ 13 3.3.2 信贷业务流程 .......................................... 14 第四章 农业发展银行 B 分行信贷风险管理评价 ......................... 20 4.1 信贷风险管理评价依据........................................ 20 4.2 评价方法及流程.............................................. 20 4.2.1 评价方法 .............................................. 20 4.2.2 评价流程 .............................................. 21 4.3 农业发展银行 B 分行信贷风险管理中存在的问题.................. 22 4.3.1 内控环境建设欠佳 ...................................... 22 4.3.2 目标定位模糊缺失 ...................................... 24 4.3.3 风险识别手段落后 ...................................... 24 4.3.4 风险评估能力欠缺 ...................................... 25 4.3.5 风险处置应对不足 ...................................... 26 4.3.6 信贷流程复杂低效 ...................................... 26 4.3.7 信息系统功能不强 ...................................... 29 4.3.8 监管手段保守落伍 ...................................... 30IV 第五章 农业发展银行 B 分行信贷风险管理改进建议 ..................... 31 5.1 优化内控环境建设,夯实风险管理基础.......................... 31 5.2 精准量化目标定位,构建统一思想认识.......................... 32 5.3 健全风险识别系统,多措并举识别风险.......................... 33 5.4 完善评估技术制度,提升风险评估质量.......................... 33 5.5 改进风险应对程序,扩充风险处置方式.......................... 36 5.6 精简信贷控制流程,提高办贷管贷效率.......................... 37 5.7 改造信贷系统功能,全面强化分析水平.......................... 39 5.8 客观积极开展监控,深化内控治理改革.......................... 39 第六章 研究结论与展望 ............................................. 41 6.1 研究结论.................................................... 41 6.2 研究不足与展望.............................................. 41 6.2.1 研究不足之处 .......................................... 41 6.2.2 研究展望 .............................................. 42