工行徐州分行信贷风险内部控制问题研究.docVIP

摘 要 目前，信贷业务仍是我国商业银行的核心业务，信贷风险是商业银行面临的主要风险，信贷风险管理的成败不仅关系到商业银行盈利目标能否实现，而且对商业银行的生存发展起着至关重要的作用。承受风险是商业银行经营信贷业务不可分割的部分。所以商业银行需要具备与银行信贷业务规模及复杂程度相符的内部控制制度，才能确保所承担的风险得到妥善管理，促进我国商业银行的健康发展。 当前我国商业银行信贷风险的内部控制还存在不足和需要改进的地方。本文首先介绍了商业银行内部控制的概念、内容及商业银行信贷风险的基本内涵，根据以上两点总结商业银行信贷风险内部控制的特征和内容。以这些理论为基础，详细介绍了工行徐州分行信贷业务内部控制制度等相关内容，并通过对该银行的不良贷款案例形成的原因的具体分析，指出其在信贷过程中内部控制存在的问题。最后，在前面分析的基础上，总结工行徐州分行信贷业务内部控制中的不足和缺陷，借鉴国外一些先进的理论和实践经验，提出了改进和完善我国商业银行信贷业务内部控制的建议。 关键词：商业银行； 信贷风险； 内部控制 ABSTERACT Currently, the credit business is still the core business of commercial banks, commercial banks, credit risk is the main risk, credit risk management not only to the success of commercial bank profit target could be achieved, but also the survival and development of commercial banks play a crucial important role. Risk is an integral part of banking business. Each AI must be willing to take risks in their level and hope to achieve a balance between the level of return. AI needs to have the scale and complexity of its operations consistent with the internal control system, establish a sound internal control system to ensure that risks are properly managed, and can play its due role. The current credit risk of commercial banks there are inadequate internal controls and the need to improve. This paper introduces the concept of internal control commercial banks, commercial banks, credit risk content and the basic content of commercial banks according to the above two points sum up the characteristics of credit risk and content of internal control. Analysis of Chinese commercial banks and credit status and causes of internal control. Finally, the author tires to Xuzhou Branch of Industrial and Commercial Bank of China credit risk for the study of internal controls, credit risk through internal control systems, processes, mechanisms and case work such as research, analysis and evaluation of the credit risk of commercial bank internal controls and specific recommendations put forward measures