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论文编号：	14605
作者编号：	2320200440
上传时间：	2024/6/4 15:35:29
中文题目：	A公司消费信贷业务内部控制优化研究
英文题目：	Research on internal control optimization of consumption credit business of Company A
指导老师：	黄福广教授
中文关键字：	内部控制；信贷业务；控制活动
英文关键字：	Internal control；Credit business；Control activities
中文摘要：	随着全球经济的发展和市场经济的不断深化，公司内部控制在企业管理中的重要性日益凸显。消费信贷业务作为A公司主要业务，为A公司带来95%以上的营业收入的同时也对其消费信贷业务的风险管理和内部控制提出了更高要求。本文基于国内、国外内部控制的相关理论研究，选取A公司作为本文的研究对象，通过对其消费信贷业务内部控制现状的实地考察和分析，识别A公司消费信贷业务的内部控制现状、控制活动缺陷，进行成因分析。同时立足于A公司目前的发展局面，试图从内部控制的角度寻求有效的解决措施。 研究的主要发现是A公司消费信贷业务主要面对的问题如下：一是内部控制工作机制不健全导致关键控制活动缺失；二是A公司消费信贷业务的信用风险评估能力较差，依托客户历史数据的风险评估无法满足现阶段信用风险控制的目标，导致不良贷款率高于行业平均水平；三是A公司消费信贷业务贷前、贷中、贷后全流程存在控制活动效力低、执行不到位的情况；四是A公司消费信贷业务控制环境不佳，如A公司风险管理、内部控制相关理念渗透不足； A公司相关风险管理、内部控制机构的资源和能力不足，体系不完善，未能有效覆盖业务需求，与业务规模不匹配；A公司未能建立完善有效的内部监督体系、纪律问责和溯源整改机制等。以上缺陷最终导致的结果可归类为以下四个方面：一是管理制度缺失；二是控制活动效力不佳；三是控制活动执行不到位；四是风险管理和内部控制保障措施不足。 针对以上四个方面，本文提出了可能的解决方案。包括但不限于建立内部控制手册，增设审批型控制活动，强化岗位制衡能力；依托金融科技及大数据背景强化其数据分析和利用能力，进而提升其信用风险评估水平；通过建立独立化的风险管理机构的方式搭建并维护风险评估机制，构建风险管理理念；通过搭建大数据审计体系框架优化内部监督职能；提供员工培训、信息沟通机制等风险管理保障措施等。
英文摘要：	With the development of the global economy and the deepening of the market economy, the importance of the company's internal control in enterprise management is becoming more and more prominent. Consumption credit business, as the main business of Company A, brings more than 95% of Company A's operating income, but also puts forward higher requirements for risk management and internal control of its consumption credit business. Based on the relevant theoretical studies of domestic and foreign internal control, this paper selects Company A as the research object, identifies the status quo of internal control of Company A's consumption credit business, deficiencies and analyzes the root causes, and tries to seek effective solutions from the perspective of internal control based on the current development of Company A. The main findings of the study are that the main problems faced by Company A's consumption credit business are as follows: First, inadequate internal control mechanisms resulted in the absence of key control activities; Second, the credit risk assessment capability of Company A's consumption credit business was poor, and the risk assessment relying on customers' historical data was unable to meet the objectives of credit risk control at the current stage, resulting in a non-performing loan rate higher than the industry average; Third, the implementation of control activities in the whole process of Company A's consumption credit business, including pre-lending, lending, and post-lending, was inadequate; Forth, lack of sound control environment, such as the concepts of Company A's risk management and internal control are insufficiently penetrated; Company A's risk management and internal control institutions have insufficient resources and capabilities, the system is imperfect which fails to cover the business demand effectively, and it does not match with the scale of the business; Company A had failed to set up a sound and effective internal monitoring system, disciplinary accountability and traceability and rectification mechanism. The final result of the above deficiencies can be categorized into the following four areas: first, the absence of a management system; second, the ineffectiveness of control activities; third, the lack of implementation of control activities; and fourth, inadequate risk management and internal control safeguards. In response to the above four aspects, this paper proposes possible solutions. These include, but are not limited to, following the industry trend to strengthen the internalization of external regulations; relying on the background of fintech and big data to strengthen its data analysis and utilization capabilities and improve its credit risk assessment level; strengthening the risk assessment mechanism, establishing an independent and dynamic risk management organization, and upgrading the concept of risk management; strengthening the internal oversight function and building a framework for a big data auditing system; and perfecting risk management safeguards.
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