MBA教育中心知识库

  近些年来，国内及国外经济增速不断放缓，小微企业普遍面临着经营压力逐年增强，获得信贷资金日益困难，日常经营开支增加，经营成本急剧上升等各方面问题。与此同时，各家金融机构，尤其是商业银行面向小微企业发放的经营贷款不良率每年也在快速上升。受制于当前经济环境的影响，小微企业的经营日益严峻，与前几年相比，经营成本的提高，营业收入的减少，经营利润的下降，以及市场整体环境的萎靡，处在微利或亏损的小微企业数量与日俱增。本文以兰州银行小微企业信贷业务内部控制作为分析对象，以商业银行内部控制理论和银行信贷业务风险控制理论，通过深入的研究及分析，现场调研，对比分析等方法，研究兰州银行小微企业信贷业务内部控制及业务流程在实际的操作中存在的问题及原因，有针对性的总结分析出适合该行的改进建议及相关问题的解决办法。

  首先，本文通过阐述研究目的及意义，并结合当前国内外的研究情况，为该文提供了理论支撑。其次，本文运用小微企业的定义及划分、COSO内部控制框架、巴塞尔协议及《商业银行内部控制指引》对兰州银行小微企业信贷业务内部控制运行进行研究。再次，本文主要以COSO内部控制框架为主要分析方法，分别从内部控制、风险评估、控制活动、信息与沟通及内部监督五个方面，对兰州银行小微企业信贷业务的运行情况进行评估，结合兰州银行当前配套的小微信贷产品，梳理出了当前兰州银行在小微企业信贷业务发展过程中存在主要问题有员工对企业文化认同感偏低，信贷人员业务素养培养欠缺、有效风险评估措施的缺失、内部控制制度的执行较弱、内部信息沟通不顺畅、内部监督较为滞后。针对发现的问题，提出建全企业文化、加大员工职业培养力度、对信用风险管理融入业务流程、通过信息技术的应用增强内部沟通的效率、构建全方位主动风险防控体系等措施。最后本文得出兰州银行应以COSO内部控制五要素为依托，以增强内部控制的有效性。

  本文的研究对兰州银行小微企业信贷业务的发展具有一定的积极作用，同时对商业银行小微企业信贷业务内部控制的实际应用具有借鉴价值。

  In recent years, due to the continuous slowdown of domestic and foreign economic growth, small and micro enterprises are generally faced with various problems, such as increasing operating pressure, difficulty to obtain credit funds, daily increased operating expenses, sharply rising operating costs, etc. At the same time, the ratio of non-performance loan issued by various financial institutions, especially commerciaBank of Lanzhou, to small and micro enterprises is also rising rapidly every year. Due to the impact of the current economic environment, the business situation of small and micro enterprises is increasingly grim. Compared with previous years, due to the increase of operating costs, the decline of operating income and profits, and the depression of the overall market environment, the number of small and micro enterprises with small profits or losses is increasing day by day. Based on the internal control theory of commercial Bank of Lanzhou and the risk control theory of credit business and through research and analysis, on-site investigation, induction and comparison, this paper takes the internal control of small and micro enterprise credit business of Bank of Lanzhou as the research object and studies the problems and reasons which exist in the actual operation of the internal control and business process of small and micro enterprise credit business of Bank of Lanzhou , then summarizes the suggestions for improvement and solutions to the relevant problems suitable for the bank. 

  First of all, this paper provides theoretical support for this paper by expounding the purpose and significance of the research and combining with the current research situation at home and abroad. Secondly, this paper uses the definition and division of small and micro enterprises, the COSO internal control framework, the Basel Agreement and the Internal Control guidelines of Commercial Banks to study the internal control operation of small and micro enterprises credit business in Lanzhou Bank. Again, this article mainly takes the COSO internal control framework as the main analysis method, from the internal control, the risk assessment, the control activity, the information and the communication and the internal supervision five aspects, carries on the appraisal to the Lanzhou bank small and micro enterprise credit business operation situation, unifies the Lanzhou bank present matching small and micro credit product, combs out the present Lanzhou bank in the small and micro enterprise credit business development process the main question has the employee to the enterprise culture identity is low, Lack of training of credit personnel's professional accomplishment, lack of effective risk assessment measures, weak implementation of internal control system, internal information communication is not smooth, and internal supervision is lagging behind. In view of the problems found, this paper puts forward some measures, such as establishing the whole enterprise culture, increasing the staff's professional training, integrating credit risk management into the business process, enhancing the efficiency of internal communication through the application of information technology, and constructing the omnidirectional active risk prevention and control system. Finally, it is concluded that Lanzhou Bank should rely on the five elements of COSO internal control to enhance the effectiveness of internal control.

  The research of this paper has a positive effect on the development of small and micro enterprise credit business of Bank of Lanzhou , and has some reference value for the practical application of small and micro enterprise credit business internal control of commercial Bank of Lanzhou.