课题名称柳州银行信贷业务内部控制研究摘要我国引入信贷业务内部控制或管理这一概念是在20世纪80年代末，而且当时我国大部分银行是国有银行，所以，我国的信贷业务内部控制的研究不充分不全面，虽然有其他发达国家的银行的经验可借鉴，但与我国的国情不符，而且国外的也不一定是好的，比如2008年震惊全世界的美国次贷危机也说明了国外信贷业务存在问题。本文以柳州银行为研究对象，介绍了柳州银行的发展现状，针对银行员工进行调查和与国外先进银行的信贷业务内部控制的方法进行相比较总结出柳州银行目前存在的问题，并对其产生的问题进行阐述分析，得出柳州银行在信贷业务的内部控制、信贷管理理念、员工素质、管理方法等方面存在不足。最后针对以上不足点，对柳州银行的信贷业务内部控制提出对策，包括强化内部控制、转变传统管理理念、加强信息识别能力、提高信贷管理水平、建立健全的风险识别机制等对策，降低柳州银行的信贷风险，改善其内部控制环境。关键词柳州银行；信贷业务；内部控制。AbstractTheconceptofinternalcontrolormanagementofcreditbusinesswasintroducedinourcountryinthelate1980s,andatthattimemostofthebanksinourcountrywerestate-ownedbanks.Althoughtheexperienceofbanksinotherdevelopedcountriescanbeusedforreference,itdoesnotconformtothenationalconditionsofourcountry,andforeignonesarenotnecessarilygood.Forexample,theUSsubprimemortgagecrisis,whichshockedtheworldin2008,alsoshowsthatthereareproblemsinforeigncreditoperations.Itisanimportanttasktostudytheinternalcontrolofthecreditbusinessinaccordancewiththesituationofourcountry.ThispapertakesLiuzhouBankastheresearchobjectandintroducestheLiuzhouBank.Accordingtothecurrentsituationofbankstaffinvestigationandcomparisonwiththemethodsofinternalcontrolofforeignadvancedbanks'creditbusiness,thispapersummarizestheexistingproblemsofLiuzhouBank,andanalyzestheproblemsarisingfromtheinvestigationandcomparisonwiththemethodsofinternalcontrolofthecreditbusinessofforeignadvancedbanks.ItisconcludedthatLiuzhouBankhasshortcomingsintheinternalcontrolofcreditbusiness,riskmanagementconcept,informationexchangebetweenbanksandenterprises,staffquality,managementmethodsandsoon.ThispaperputsforwardsomecountermeasurestotheinternalcontrolofthecreditbusinessofLiuzhouBank,includingstrengtheningtheinternalcontrol,changingthetraditionalmanagementidea,strengtheningtheabilityofinformationidentification,improvingthelevelofcreditmanagement,establishingasoundriskidentificationmechanism,andsoon.MeasurestoreducethecreditriskofLiuzhouBank,improveitsinternalcontrolenvironment.Keywords:Liuzhoubank,creditbusiness,internalcontrol目录引言.......................................................................................................................1一、银行内部控制理论概述......................................................................................2（一）商业银行内部控制的定义.........................................................................2（二）商业银行内部控制的目标.........................................................................2（三）商业银行内部控制的原则.........................................................................3二、柳州银行的现状.................................................................................................4（一）柳州银行基本组织结构.............................................................................4（二）柳州银行目前的内部控制措施.................................................................41、内部控制的有关制度...........................................
