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论文编号：	9516
作者编号：	2120152735
上传时间：	2017/12/6 21:56:03
中文题目：	基于风险控制导向Z小贷公司内部控制优化研究
英文题目：	Research on Internal Control System optimization of Z Micro-credit Company Basing on Risk control-oriented
指导老师：	张晓农
中文关键字：	小额贷款 内部控制 风险控制 COSO框架
英文关键字：	micro-credit;internal control;risk control; COSO framework
中文摘要：	自2008 年以来，小额贷款公司取得了迅猛的发展，成为了金融市场的有益补充。但是，由于小额贷款公司成立的时间较短、规模较小、从业人员经验不足等原因，内部控制水平远落后于商业银行、信托公司等金融机构，造成抗风险能力弱等一系列问题。根据36家上市小贷公司的信息披露，2016年不良贷款率是2015年的两倍，部分小贷公司的不良贷款率甚至超过了20%，资产质量迅速恶化。与2015末相比，2016年末全国小贷公司数量减少近300家，贷款余额减少131亿元。因此小额贷款公司建立一套以风险控制为导向的内控体系是亟需研究解决的问题。 本文从内部控制和风险管理、风险控制的概念以及相互的关系出发，在回顾总结内部控制理论发展的基础上，结合Z公司的实际情况，从内部控制目标和COSO内部控制框架的五要素指标两个方面，对Z公司内部控制的有效性进行了评价，指出Z公司未建立风险控制导向的有效的内部控制体系，并就Z公司内部控制方面存在的问题进行了深入地分析。在此基础上，针对小额贷款业务风险高的特点，以风险控制为基本原则设计Z公司内部控制的优化方案，实现了风险控制原则与内部控制五要素有机的结合，优化方案侧重于风险控制体系的构建及业务流程的规范。最后，为保障优化方案的落地，拟订了实施方案，设计了内部控制框架，并以部分业务为例，梳理了关键风险点和控制措施。 本研究期待通过探讨Z小贷公司如何建立一套系统的以风险控制为导向的内部控制体系，为其他小贷公司的内部控制建设提供有益的借鉴，以提高小贷公司的风险控制能力，实现小贷行业持续、稳定、健康的发展。 关键词：小额贷款内部控制风险控制 COSO框架
英文摘要：	Since 2008, the micro-credit companies obtained rapid development and become a useful complement to the financial markets. However, due to the short period of the time form the establishment for micro-credit companies, smaller in size, the lack of experience of employees and etc., the internal control of the micro-credit companies is far behind the commercial banks, trust companies and other financial institutions, resulting in weak ability to resist risks. According to 36 information disclosure of listed micro-credit companies, NPL ratio in 2016 is twice times in 2015, part of the companies are more than 20%even, rapid deterioration in asset quality. Compared with 2015, the amount of the reduced is nearly 300, the loan balance reduction is about 13.1 billion RMB yuan. Thus, it is very urgent and important for the micro-credit companies to establish risk control-oriented internal control system. The study embarks from the concepts of the internal control, risk management and risk control, and comparison among them each other, based on the research on internal control and relevant theories, from the operating results and current status of internal control in Z company, by two aspects including internal control targets and five elements of COSO internal control framework ,pointing out that Z company does not establish effective internal control system yet, further more analyzes the problems in detail on internal control. On this basis, with risk control as the basic principle to optimize internal control system of Z company, it realizes the combination of risk control with five elements of internal control，the optimization program focuses on the establishment of the risk control system and the standards of business process. In order to strengthen practicability, it sets a specific implementation project and put up with the framework of internal control，by taking part of business as an example, it combs risk points and control measures at length. The study expects to provide reference for the other micro-credit companies, by research on how to set up a systematic risk control-oriented internal control system in Z company, so that it will do a favor to improve risk control ability of micro-credit companies, bring continued steady and health development tin micro-credit industry.. Key words: micro-credit;internal control;risk control; COSO framework
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