我国农村信用社内部控制问题及对策分析——以河北省农村信用社为例.docxVIP

PAGE PAGE 14 PAGE PAGE 13 摘要 银行业是个一出现就自带高风险标签的“危险行业”，这种特征要求银行业机构在日常经营管理过程中有所警觉，需加强防范，控制风险。最近一些负面的银行风险事件频频爆出，如浦发银行成都分行违规发放贷款、银行员工违规挪用资金等。这些案件不仅造成了恶劣的社会影响，给政府及国家造成严重的经济损失，同时不可避免地损害银行的名誉。现如今，绝大多数商业银行在发展过程中存在着许多阻碍，其中内控体系的不完善仍是商业银行发展路上的一块绊脚石。银行内部控制体系的问题，主要表现在以下方面：规章制度落后，风险预警机制不健全，内审工作开展困难等。这些内部控制问题不解决，银行的发展将处处受限。 本文在收集了一些关于内部控制管理的理论发展的基础上，从不同方面(规章制度方面、内部控制结构方面、风险控制方面、审计监管方面)研究分析农村信用社内控体制；以河北省农村信用社为例，具体地观察总结了对该单位存在的内部控制问题并进行分析，紧接着提出了解决内部控制的建议与方法，旨在完善我国农村信用社的内部控制体系，推进其内控水平的发展与完善。希望本文也可以为国内其它银行提供完善内控的思路和方向。 关键词：农村信用社；内部控制；控制现状 Abstract The banking industry is a dangerous industry with its own label of high risk, which requires the banking institutions to be alert in the daily operation and management process, and to strengthen the prevention and control of risks. Recently, some negative risks of Banks have been exposed frequently, such as illegal loans issued by Chengdu branch of Shanghai SPD bank and illegal embezzlement of funds by bank employees. These cases not only caused a bad social impact, caused serious economic losses to the government and the country, but also inevitably damaged the reputation of the bank. Nowadays, most commercial Banks are faced with many obstacles in their development process, among which the imperfection of internal control system is still a stumbling block on the way of commercial Banks development. Problems in the internal control system of Banks are mainly reflected in the following aspects: backward rules and regulations, imperfect risk warning mechanism, and difficulties in carrying out internal audit. If these internal control problems are not solved, the development of Banks will be restricted everywhere. Based on the collection of some theoretical development of internal control management, this paper studies and analyzes the internal control system of rural credit cooperatives from different aspects (rules and regulations, internal control structure, risk control, audit supervision). Taking rural credit cooperatives in