河南省农村信用社内部控制问题研究

　　摘 要

　　农村信用社是我国金融机构的重要组成部分，内部控制的建立与实施对农村信用社具有十分重要的意义。本文运用案例分析的方法，以河南省农村信用社为研究对象，依据内部控制的五要素，考察了其内部控制的现状，分析了存在的问题，提出了针对性的完善建议。文章的第一部分为绪论。包括研究背景、意义以及课题的研究方法与内容。首先指出河南省农村信用社是一支成立了 60多年的中原金融主力军。自成立以来主要在服务三农、支持地方积极等方面发挥重要作用。尽管河南省农村信用社的业务在近几年发展迅速，可在风险防范方面仍然存在较多漏洞，并且在内部控制制度的建设方面也略显滞后。这些不足之处也导致这些年来内部控制方面的案件在信用社内部频频发生，给信用社造成了巨大的损失。而这些居高不下的涉及内部控制方面的问题严重影响了农村信用社在社会公众心目中的形象。其次，本文特整理了 2006 年至 2010 年河南省银行业金融机构发生的金融案件，以这些数据综合分析农村中小金融机构的涉案比例与涉案金额。以此来说明河南省农信社内部控制改革的重要性与紧迫性。第二部分为河南省农村信用社内部控制的现状、相关案例、以及由案例引出的问题。第三部分则分析河南省农村信用社内部控制的潜在问题。在此基础上对造成农村信用社内控缺陷的原因进行分析。第四部分，根据农信社内部控制方面存在的问题，将保障措施分为四大类。加强内控制度建设和员工内控意识；提高技防能力加快信息系统建设；增强风险识别能力严控业务操作程序；建立健全责任追究制度完善内部稽核审计体系。分别按照农信社的主要业务类型分为九类业务进行分析，指出内部控制的基本方法与保障措施。这些业务分别为银行承兑汇票类、金库现金和柜员现金尾箱类、储蓄存款类、单位存款类、资金清算类、上门收款类、代收代付类、贷款类、网上银行类九种业务类型。

　　根据不同的类型提出解决方案。最后通过分析可知，现阶段保障河南省农村信用社安全稳定运营的重要基础之一，就是完善和强化河南省农村信用社的内部控制制度。建立健全有效的风险控制、内部控制体系是促进河南省农村信用社制度的规范化、管理的科学化、经营的法制化的一项十分重要的工作任务。同时建立健全这些制度体系也是河南省农村信用社相关管理层的基本职责。当然这也是现阶段加强河南省农村信用社的内控建设、深化改革的需要。同时加强河南省农村信用社的内控建设，也是提高其核心竞争力、增强其自我发展的能力以及强化内部控制的需要。

　　关键词：农村信用社；内部控制；风险识别与评估；内部审计

　　Abstract

　　Rural credit union is an important part of financial institutions, the establishment andimplementation of internal control is of great significance for rural credit cooperatives. Inthis paper, case study method to rural credit cooperatives in Henan province as the researchobject, based on the five elements of internal control, investigate the status of its internalcontrols, analyzes the existing problems, a targeted improvement recommendations. Thefirst part of the article is an introduction. First pointed out in Henan is a rural creditcooperatives set up over 60 years in the Central Plains Financial main force. Since itsinception, mainly in rural services, support local initiatives and played an important role.

　　Although Henan Province, rural credit cooperatives can business has developed rapidly inrecent years, there are still many loopholes to risk prevention, and in the construction of theinternal control system has also lagged. These deficiencies can also cause these years ofinternal control cases occur frequently in internal credit unions to credit unions has causedtremendous losses. These issues involve the high internal management seriously affected theimage of rural credit cooperatives in the eyes of the public. Secondly, special finishing thefinancial cases from 2006 to 2010 occurred in Henan Province of banking institutions, acomprehensive analysis of these data the proportion of rural small and medium financialinstitutions involved and the amount involved. Henan Province, rural credit cooperatives inorder to illustrate the importance of internal controls and the urgency of reform. The secondpart is the status of rural credit cooperatives in Henan internal control relevant cases, as wellas problems caused by the case leads. Potential problems of rural credit cooperatives inHenan Province is the third part of internal control analysis. On the basis of the causes ofrural credit cooperatives were analyzed internal control deficiencies. The fourth part, basedon the existence of internal control aspects of rural credit cooperatives, will be divided intofour categories of safeguards. Strengthen the internal control system and internal staffawareness; improve the ability of anti-technology to accelerate the construction ofinformation systems; enhance the ability to identify and strictly control operational riskprocedures; establish and improve the accountability system to improve the internal auditsystem audit. Respectively, according to the main type of business is divided into the basicmethods and RCC safeguards nine categories of business and internal control type analysis,layout of internal control. These services are bankers' acceptances class, treasury cash andteller cash rear classes, savings deposit, deposit units, fund settlement class, homereceivables, collection and payment type, loan type, nine kinds of online banking servicestype. Propose solutions based on different types. Finally, further analysis shows that, at thisstage to protect one of the fundamental security of rural credit cooperatives in Henan stableoperation that is to improve and strengthen the internal control system of rural creditcooperatives in Henan Province. Establish a sound and effective risk control, internal controlsystem is to promote the standardization of Henan Province, rural credit cooperatives system,scientific management, task legalization of a very important business. At the same timeestablish and improve the institutional system is the basic duty of Henan Province, ruralcredit cooperatives related management. Of course, this is also the stage to strengthen theinternal construction of Henan rural credit cooperatives, deepening reform needs. Whilestrengthening the internal construction of Henan rural credit cooperatives, but also toimprove their core competitiveness, and enhance their capacity for self-development and theneed to strengthen internal controls.

　　Key words: Rural credit union；Internal controls；Risk Identification andAssessment；Internal Audit

    目 录

　　第 1 章 绪论

　　1.1 研究背景

　　1.2 研究意义

　　1.3 研究方法与内容

　　第 2 章 河南省农村信用社内部控制的现状

　　2.1 河南省农村信用社概况

　　2.2 河南省农村信用社内部控制相关部门的设置及职责

　　2.3 河南省农村信用社内部控制典型案例

　　第 3 章 河南省农村信用社内部控制存在的问题

　　3.1 内部控制环境和制度建设基础薄弱

　　3.2 风险识别与评估缺位

　　3.3 信息交流与沟通机制不健全

　　3.4 内控监督流于形式

　　第 4 章 完善河南省农村信用社内部控制的对策与保障措施

　　4.1 加强内控制度建设和员工内控意识

　　4.2 加快信息系统建设提高技防能力

　　4.3 严控业务操作程序增强风险识别能力

　　4.4 建立健全责任追究制度完善内部稽核审计体系

　　结 论

　　参考文献

　　致 谢