MBA教育中心知识库

       当前，国内外经济金融形势日趋复杂，经济恢复的支撑尚未坚实，消费紧缩、生产波动、信心下降三重困境仍然严峻。全国农村中小银行虽然金融风险整体收敛，机构改革持续深化，保持了稳健发展态势，但受农村经济环境变化、农村金融竞争加剧、信息科技发展严重滞后等因素影响，对其核心业务信贷业务内部控制提出了新要求。
       本文选择研究德阳农村商业银行，利用信贷风险内部控制的基本理论，以人民银行、金监局等银行业主管部门下发内部控制系列制度为指导，参考国内外学者的研究文献，进行实地调研、问卷调查和访谈分析。首先，通过数据分析、实地调研全面收集了解德阳农村商业银行信贷业务内部控制情况。接下来，我们针对德阳农村商业银行的贷款业务内部控制的设计进行了问卷调查和案例分析，主要涵盖了五个部分：内控环境、风险识别和评价、关键控制流程、信息交流和反馈以及内部监管。经过定性和定量的综合分析后，我们发现该行面临着一些问题，如内部控制的环境较差、风险评估系统滞后、内部控制活动的效率低下、信息的传递和沟通不够高效以及内部监控的效果有限。为了更深层次地理解这些问题的根源，我们还开展了深度访谈，结果显示，造成这些问题的主要原因包括：贷款业务控制环境的基础设施建设不牢固；风险评估系统的更新跟不上风险的发展变化；贷款业务的关键控制步骤没有得到有效的执行；信息传输和沟通的技术支持有待加强；内部监控制度的不够科学等。基于以上研究成果，我们提出了相应的改进措施和实施保障，以期能够进一步优化其核心业务管理模式，增强德阳农村商业银行的贷款业务内部控制能力。
        笔者选择四川省经济体量排名第四的德阳市中唯一一家法人农商银行，通过实地案例分析的方式，对农商银行信贷业务内部控制优化进行研究，并争取推动研究成果落地。希望本文的研究能够为中小商业银行，特别是农村中小商业银行信贷业务内部控制优化提供参考。

       At present, the domestic and international economic and financial situation is becoming increasingly complex, and the support for economic recovery is not yet solid. The triple dilemma of demand contraction, production fluctuations, and declining confidence remains severe. Although rural small and medium-sized banks nationwide have seen an overall convergence of financial risks, continuous deepening of institutional reforms, and have maintained a robust development trend, they are affected by factors such as changes in the rural economic environment, intensified competition in rural finance, and a severe lag in the development of information technology. These factors have put forward new requirements for the internal control of their core credit business.
        This article focuses on the study of Deyang Rural Commercial Bank, utilizing the fundamental theories of credit risk internal control. Guided by the internal control series of systems issued by the People's Bank of China, the banking regulatory bureau, and referring to research literature from scholars at home and abroad, the study involves field research, questionnaire surveys, and interview analysis. Firstly, through data analysis and on-site research, a comprehensive understanding of the internal control of credit business at Deyang Rural Commercial Bank is collected. Subsequently, we conducted a questionnaire survey and case analysis on the design of the bank's loan business internal control, which mainly covers five parts: internal control environment, risk identification and evaluation, key control processes, information communication and feedback, and internal supervision. After a comprehensive qualitative and quantitative analysis, we found that the bank is facing several issues, such as a poor internal control environment, a backward risk assessment system, inefficient internal control activities, inefficient information transmission and communication, and limited effectiveness of internal monitoring. To better understand the root causes of these issues, we also conducted in-depth interviews. The results showed that the main reasons for these problems include: the infrastructure construction of the loan business control environment is not solid; the risk assessment system cannot keep up with the development and changes of risks; key control steps in loan business are not effectively executed; technical support for information transmission and communication needs to be strengthened; and the internal monitoring system is not scientific enough. Drawing from the aforementioned research findings, we have formulated corresponding enhancement measures and implementation assurances to further refine the core business management model and bolster the internal control capabilities of Deyang Rural Commercial Bank's lending operations.
         The author chooses Deyang City, the only one in Sichuan Province, which ranks fourth in economic volume, to study the optimization of the internal control of the credit business of Rural Commercial Bank, and to promote the implementation of the research results. I hope this study can provide a reference for small and medium-sized commercial banks, especially rural banks to optimize the internal control of credit business.