农业银行信贷风险内部控制研究
摘要
长期以来，商业银行信贷风险一直是金融机构和银行监管部门防范和控制的重要对象和主要内容。特别是20世纪80年代以来，金融全球化和金融市场波动性加剧，全球的银行和投资机构受到了空前的信用风险挑战。世界银行对全球银行业的研究数据表明，信贷风险是商业银行破产的主要原因。我国商业银行信贷资产质量不高，不良资产率居高不下，以致商业银行信贷风险成为我国金融风险的最大隐患。同时，国内商业银行的信贷风险管理体制还有很多缺陷和不足，使金融抑制现象一直伴随我国经济生活的现实之中。
论文采取案例分析法从分析西宁农业银行信贷情况及产生的信贷风险出发，针对西宁农业银行的信贷风险内部控制问题进行深刻剖析，指出其在内部控制环境、风险与评估、控制活动、信息与沟通及内部监督方面存在问题。提出加强银行内部控制的环境建设，健全信贷风险管理体系，提高风险识别能力；完善信贷风险的内部控制制度；完善管理信息系统建设；健全监督制度和评价机制等对策，以提高其核心竞争力。
关键词 信贷风险；内部控制；风险评估
Abstract
For a long time, commercial bank credit risk has been the important objects and main content prevented and controlled by financial institutions and banking regulators. Especially since 1980s, with the financial globalization and increased financial market volatility, global banks and investment institutions affected by the unprecedented challenges of credit risk. The data studied by World Bank on the global banking industry shows that , credit risk is the main factor of bank failures. In our country, commercial bank credit asset quality is not high, the rate of non-performing assets keeps high, resulting in commercial bank credit risk becoming the largest hidden financial risks. Meanwhile, there are many drawbacks and deficiencies of domestic commercial banks credit risk management system, so that the phenomenon of financial repression will be contained in the realities of economic life.
This paper takes a case analysis method, starts with the analysis of the Agricultural Bank of Xining credit conditions arising from the credit risk , and has a deep analysis on the credit risk of the internal control issue of the Agricultural Bank of Xining, pointing out problems of its internal control environment, risk assessments, control activities, information and communication, and internal oversight. The propose is to strengthen the bank's internal control environment, perfect credit risk management system and improve risk identification capability; to perfect the internal control system of the credit risk; to perfect the management information system; to perfect the sound monitoring system and evaluation mechanism, etc, in order to enhance its core competitiveness.
Keywords credit risk internal control risk assessment
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