分类号 密级
UDC 编号
专业硕士研究生
学位论文
论文题目：DY 中小企业融资担保公司内
部控制改进研究
英文题目：Study on internal control
improvement of DY smes financing guarantee
company
学院 泛亚商学院
专业学位类别工商管理
专业学位领域企业管理
研究生姓 名胡昊 学 号 2020350093
导 师 姓 名周宁 职 称 副研究员
2022 年 12 月 1 日 独创性声明
本人声明所呈交的学位论文是我个人在导师指导下进
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2022 年 12月 1 日
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2022 年 12月 1 日2022 年 12月 1 日 摘要
摘要
如今，我国金融体制正处于飞速发展阶段，融资担保公司作为我国银行体
系的重要补充，解决了绝大多数企业融资贵、融资难的问题，为企业的创办保
驾护航。然而，据数据显示，近三年我国融资担保公司的数量却在逐渐下滑，
融资担保业务的代偿率也在逐年增高，从2018 年底的 0.74%增加到了 2021 年底
的 2.81%，由此可看出我国目前融资担保业务的发展状况依旧不容乐观。据调查，
我国绝大部分融资担保公司都存在或大或小的内部控制问题，这些问题频发直
接导致了代偿风险的发生。据此，如何构建严格且切实的内部控制体系，防范
可能出现的各类风险，则成为了我国融资担保公司目前亟待解决的问题。
本文首先对国内外关于融资性担保公司内部控制方面的调研文件进行了分
析，然后基于风险管理理论、委托代理理论和信息不对称理论，结合内部控制
五要素，以DY 中小企业融资担保有限责任公司为研究对象，全面总结分析了其
发展历程、经营状况及业务流程，查阅公司典型担保案例并进行系统分析，发
现该公司内部控制上诸如公司架构不合理、权责分配不明确，风险管理不完善、
控制活动紊乱、担保流程未完全执行、公司内部信息沟通质量效率低、内部监
督制度较弱等问题。本文对上述问题进行了逐一分析，以决策层、管理层、执
行层等多角度出发，找出问题产生的原因，针对存在的问题提出相应的优化方
案：对公司整体架构进行优化、对公司整个业务流程进行重构、公司内部加强
沟通、对公司监管质量进行改进等。
笔者认为，通过本文对 DY 中小企业融资担保有限责任公司内部控制的优化，
提升公司内部控制能力，防范融资担保业务中出现的风险，最终便可实现公司
盈利的目标。与此同时，希望通过本文的研究能够促进融资担保行业发展，为
全国同类别的融资担保公司提供内部控制体系架构提供有利参考。
关键词：融资担保公司；内部控制；风险防范；改进
I Abstract
Abstract
Nowadays, China;s financial system is in the stage of rapid development. As an
important supplement to China;s banking system, financing guarantee companies have
solved the problems of expensive and difficult financing for the vast majority of
enterprises, and escort the establishment of enterprises. However, according to the
data, the number of financing guarantee companies in China has been gradually
declining in the past three years, and the compensation rate of financing guarantee
business is also increasing year by year, increasing from 0.74% at the end of 2018 to
2.81% at the end of 2021. It can be seen that the development situation of financing
guarantee business in China is still not optimistic. According to the investigation, the
vast majority of financing guarantee companies in China have large or small internal
control problems, and these frequent problems directly lead to the occurrence of
compensation risks. Accordingly, how to build a strict and practical internal control
system and prevent all kinds of possible risks has become an urgent problem to be
solved by China;s financing guarantee companies.
This paper first analyzes the research literature on the internal control of
financing guarantee companies, Then, based on risk management theory,
principal-agent theory, and information asymmetry theory, Combining the five
elements of internal control, With DY SME Financing Guarante. LTD as the research
object, Its development process, operation situation and business process are
comprehensively summarized and analyzed, Consult the typical guarantee cases of the
company and conduct a systematic analysis, Found that the company;s internal control,
such as the company structure is unreasonable, the distribution of rights and
responsibilities is not clear, Such as imperfect risk management, disordered control
activities, guarantee process is not fully implemented, low quality and efficiency of
internal information communication, weak internal supervision system and so
problems. This paper analyzes the above problems one by one, with decision-making,
management, executive layer, find out the cause of the problem, and according to the
existing problems of the corresponding optimization scheme: optimize the overall
structure of the company, reconstruct the entire business process, strengthen the
internal communication, and improve the quality of company supervision.
II Abstract
The author believes that through this paper optimizes the internal control of DY
SME financing guarantee LTD, improves the internal control ability of the company,
prevents the risks in the financing guarantee business, and then the profit goal of the
company can be realized finally. At the same time, it is hoped that the research of this
paper can promote the development of the financing guarantee industry, and provide a
favorable reference for the internal control system architecture of similar financing
guarantee companies in China.
Key words: financing guarantee company; internal control; risk prevention;
improvement
III