摘要
我国的 GDP 年年攀升，越来越的的企业在我国境内成立。然而，资金链是企
业发展的命脉。纵观资金的源头，商业银行所放之贷款是最受追捧的。根据资料
显示，在商业银行丰厚的总利润中，信贷业务所产生的那部分就占 60%,显然已
经成为商业银行最挣钱的现金牛。但所谓高收益自然就有高风险，信贷业务所产
生的风险也是商业银行为之烦忧的一方面。因此，对于信贷风险的防范刻不容缓

本文以 Y 银行宜春分行为例，从内部控制角度，研究银行业信贷业务风险

本文先对信贷业务内部控制理论的回顾和对 Y 银行宜春分行内实施的信贷业务
内部控制制度的深入了解，在此基础上，进行主要研究内容如下：1、了解并分
析 Y 银行宜春分行现行的信贷风险内控体制制度，与其他内部控制制度比较，了
解其在设计上存在的不足，并提出改进建议 2、研究 Y 银行宜春分行信贷内控制
度在贷前、贷中、贷后的实际执行情况，分析运行效果及存在的问题。3、通过
案例分析法，进一步深挖内控制度问题。4、根据自身工作经验及理论基础提出
改进对策

本文通过以 Y 银行宜春分行为背景，研究其信贷业务内部控制情况，以寻找
信贷风险的根源并因地制宜的提出合理的解决措施，可以更加有效的避免银行信
贷损失，为商业银行的信贷发展之路添砖加瓦

关键词：信贷风险；内部控制；商业银行；
（下页有英文摘要示例）I
Abstract
As the GDP of China increasing every year, more and more enterprises were set
up in China. However, the capital chain is the lifeblood of enterprise development.
Throughout the source of funds, commercial bank loans are the most sought after.
According to statistics, among the huge profit of commercial banks, and credit
business accounts for 60% of it. The part credit business clearly become the most
profitable cash cow. But the so-called high-yield naturally is equal to high risk, the
credit business risk arising from commercial banks was one of the worries. Therefore,
the prevention of credit risk is imperative.
This paper took Yichun Branch of Y Bank as an example to study the risk of
banking credit business from the perspective of internal control. This paper first
reviewed the internal control theory of credit business and the in-depth understanding
of the internal control system of credit business implemented by Yichun branch of Y
Bank. On this basis, the main contents were as follows: 1. Realized and analyzed the
current internal credit risk control system of Yichun Branch of Y Bank, compared
with other internal control system, to realized its design deficiencies, and put forward
the proposals. 2. Studied the actual implementation of internal credit control system
during the period of before, present and after the loan, analyzed of operational effects
and problems. 3. Through some cases, further study the internal control system. 4.
Improve countermeasures according to experience and theoretical basis.
On the background of Yichun branch of Y Bank, this paper studied its internal
credit control situation, and found the source of credit risk and put forward reasonable
measures to solve the problem of bank credit. It could be more effective in avoiding
the credit loss of bank and was contribute to the credit development of commercial
bank.
Key words: Credit risk ; Internal control; Commercial bankII
目 录
摘要....I
AbstractI
目 录..II
1 绪论..2
1.1 研究背景..........2
1．2 研究意义及目的........2
1.2.1 研究意义...........2
1.2.2 研究的目的.......3
1.3 研究思路与研究方法..3
1.3.1 研究思路...........3
1.3.2 研究方法...........5
1.4 研究的创新之处..........5
2 理论基础及文献综述.6
2.1 相关理论..........6
2.1.1 内部控制理论...6
2.1.2 商业银行信贷风险管理理论...7
2.2 国内外研究综述..........9
2.2.1 国外研究现状...9
2.2.2 国内研究现状.10
3 研究设计与方法.......13
3.1 研究设计........13
3.2 调研方法........14
3.3 研究对象........14
3.3.1Y 银行宜春分行基本情况介绍...........14
3.3.2Y 银行宜春分行组织结构.......16
3.3.3Y 银行宜春分行信贷业务流程...........17
3.3.4Y 银行宜春分行信贷业务内部控制制度.......18
4 调研实施.......20
4.1 调研设计........20
4.1.1 问卷设计.........20
4.1.2 调查实施.........20
4.2 调研情况总结21
4.2.1 不相容岗位分离制度执行情况.........21
4.2.2 贷前审查内控制度执行情况.22
4.2.3 贷中审查内控制度执行情况.23
4.2.4 贷后管理执行情况调查.........24
4.2.5 贷款异常处理执行情况调查.25III
4.2.6 问责机制执行情况调查.........26
4.3 贷款损失案例分析....26
4.4 调查结果分析30
5 完善 Y 商业银行宜春分行信贷业务内部控制制度的建议.......... 32
结 语...
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