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Z银行成都分行小微企业信贷业务内部控制的研究_MBA毕业论文DOC

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文本描述
摘要摘要
如今小微企业已经发展成为一个令金融机构无法忽略的强大经济体。小
微企业无论是在想象力、还是创造力上都有无可比拟的活力,尤其是在创新
的推动上,小微企业无疑是最具代表性的。同样小微企业在对社会发展的支
持上也起到了举足轻重的作用。但是,小微企业又是一个相对弱势的经济体,
由于小微企业的内在特点,使得它在抵御风险能力上相对的较弱。另一方面,
信息不对称也加大了逆向选择的风险,使得商业银行在贷款过程中面临较大
的风险。商业银行如何从自身的角度出发强化内部控制,降低操作风险、市
场风险、信用风险的影响,提高管理水平,是值得研究的问题

本文运用现代商业银行内部控制和风险管理相关原理和方法,采用案例
研究、实地调查、归纳分析法、对比分析法,以 Z 银行成都分行小微信贷业
务内部控制实践作为剖析对象,探讨 Z 银行成都分行小微信贷业务内部控制
制度和业务流程在实践过程中存在问题、产生的原因,提出改进和完善的思
路及对策建议

本文研究的主要内容和框架结构是:
第一部分,基础理论回顾和文献综述。首先对内部控制基础理论进行了
梳理和回顾,介绍了内部控制的发展历程以及 COSO 内部控制框架和企业风
险管理框架的概念和国内外内部控制的研究现状,为论文的研究奠定了良好
的基础

第二部分,对小微企业和商业银行小微企业信贷业务的现状和发展状况
进行了梳理,对影响小微企业贷款的可得性进行了阐述,重点介绍了商业银
行小微企业贷款内部控制的现状。为 Z 银行成都分行小微企业信贷业务内部
控制存在的问题与对策探讨提供现实依据。Z 银行成都分行小微企业信贷业务内部控制的研究第三部分,以 Z 银行成都分行小微企业信贷业务为例,对小微企业贷款
业务的基本情况进行说明。以信贷流程为中心,分析了现行贷前调查、贷中
以及贷后阶段内部控制制度特点,为进一步分析展开论述提供理论依据

第四部分,从 COSO 内部控制五要素的角度出发,以流程的视角对 Z 银行
成都分行小微企业信贷业务的内部控制制度缺陷产生的原因分析

第五部分,从 Z 银行成都分行小微企业信贷业务的现状的基础上,展开
对现有内部控制中问题的分析并提出改进建议

第六部分,阐述本研究的主要结论以及对未来研究的展望

本文的贡献主要在运用内部控制整合框架 COSO 五要素理论,从信贷流
程的角度出发分析了 Z 银行业务条线化管理后小微企业信贷业务的贷前、贷
中、贷后各个可能出现问题的关键环节。发现了 Z 银行成都分行在内部控制
实践过程中零售信贷业务组织架构设置、岗位职责划分、风险评估措施和分
行文化建设上的不足。从控制环境、风险评估、控制活动、信息与沟通和监
控方面系统性的分析,认为首先应强化员工内部控制意识、完善绩效考核制
度和零售信贷业务组织架构图,建立一个良好的内控环境。其次,完善风险
评估措施,建立全面风险管理制度。再次,加强对贷款流程的管理,重点关
注关键控制点。最后,完善沟通渠道与建立多维度的监控体系

本文的研究有助于完善 Z 银行成都分行小微企业贷款业务内部控制制
度,对商业银行小微企业信贷业务内部控制实践具有一定的借鉴意义

关键词:商业银行 小微企业信贷 内部控制 COSOAbstractAbstract
Nowadays, micro and small enterprises have developed into a powerful
economy that can no longer be neglected by financial institutions. Micro and small
enterprises have already shown their unparalleled vitality on imagination and
creativity. These businesses have undoubtedly demonstrated the greatest capability,
especially in terms of innovation promotion. In social development, they also
played a critical role. However, micro and small enterprises are relatively weak.
Because of their own characteristics, they are vulnerable in risk-resistance. Further
more, information asymmetric increases the risk of adverse choice, which makes
commercial banks face greater risk in lending to these businesses. It is worthy to
study what commercial banks should do to strengthen their internal control from
the inside, reduce their operation, market and credit risks, and improve their
management level.
The methods applied in this dissertation include modern commercial bank’s
internal control and risk management principles and procedures, case studies, field
surveys, inductive analyses and comparative analyses. Taking Z bank Chengdu
Branch’s credit business with micro and small enterprises as the study object , the
author discusses the problems and causes of the internal control system and credit
process of the micro and small credit business of Z bank Chengdu branch, puts
forward the ideas and countermeasures of improving and suggesting.
The main content and framework:
Chapter One: basic theory and literature review. The author reviews the basic
theories and developments of internal control, the concepts of COSO internal
control framework and enterprise risk management framework, and the current
status of both domestic and overseas research on the internal control. The review
lays a sound foundation for future study.
Chapter Two: review of the current status and development of the credit
businesses related to both micro and small enterprises and commercial bank’sResearch on Credit Business Of Z Bank Chengdu Branch For Micro Enterprise Internal Controlmicro enterprises business; explanation of the difficulty for micro and small
enterprises to receive loans. The above-mentioned studies provide a theoretical
basis for the analysis of micro and small enterprises credit business of Z Bank
Chengdu Branch.
Chapter Three: illustration of the basic situation of small micro enterprise
loans by example of credit business of Z Bank Chengdu Branch. Based on real
examples, the thesis analyzes the characteristics of the current internal control
system of the pre-loan investigation, the loan processing and post-loan stage, with
a focus on credit procedure. The analysis provides the theoretical basis for further
studies.
Based on the studies conducted in Chapter Three, in Chapter Four, the
author analyzes the reasons for the existing defects in the internal control
mechanism of micro and small enterprises credit business of Z Bank Chengdu
Branch. The analysis is conducted from the perspective of credit procedure and
based on the theory of the five elements of COSO internal control.
Chapter Five, in accordance with the current situation of micro and small
enterprises credit business of Z Bank Chengdu Branch, the author analyzes the
problems of the internal control and offers suggestions for improvement.
Chapter Six: summary and the prospect of future research.
The contribution of this dissertation mainly lies in following perspectives.
The author uses the theory of the five elements of COSO internal control. The
author analyzes the key links (pre-loan, during and post-loaning) of the internal
control of credit business for micro and small enterprises after Z Bank finished
their business process reengineering. The author finds out the deficiencies of the
retail credit business which include organization chart, specialization, risk
assessment and culture construction. Through a systematic analysis of control
environment, risk assessment, control activities, information and communication
and monitoring, the author believes that in order to establish a better internal
control environment, Z Bank should strengthen the awareness of internal control
among the staff, improve the performance appraisal system and retail credit
business organization chart. Besides, Z Bank should improve the risk assessment
measures and establish comprehensive risk management system. Again, Z Bank
should strengthen the management of the loan process and focus on key links ofAbstractthe process. It should perfect the communication channels and establish
multi-dimensional monitoring system.
The dissertation can help to improve the internal control system of micro
and small enterprises credit business of Z Bank Chengdu Branch, which is of great
significance to the practice of internal control of credit business of micro and small
enterprises in commercial banks.
Keywords: Commercial Bank; Small and Micro Enterprise Credit Business;
Internal Control; COSO目 录目 录
1 绪论.......... 1
1.1 研究背景和目的 ....... 1
1.2 研究的意义 ... 3
1.3 研究思路和技术路线以及研究方法 ........... 4
1.3.1 研究思路和技术路线 .... 4
1.3.2 研究方法 ...
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