商业银行贷款业务内部控制缺陷及对策研究  

Research on the internal control defects and countermeasures of commercial banks loan business

作　　者：姜海燕 Jiang Haiyan(Liaoning University of International Business and Economics,Dalian,Liaoning,116041)

机构地区：[1]辽宁对外经贸学院,辽宁大连116041

出　　处：《市场周刊》2024年第29期33-36,共4页Market Weekly

基　　金：2023年度辽宁省教育厅面上项目“金融服务实体经济高质量发展--以商业银行贷款业务为例”(项目编号:JYTMS20231003)的阶段性研究成果。

摘　　要：近年来由于市场上多种因素,如房产买卖、生意借贷投资等,我国商业银行的贷款业务得到大力发展。伴随银行借贷业务的发展,其风险也暴露无遗。文章从商业银行贷款业务操作风险层面入手,通过分析商业银行贷款业务的内部环境、风险点识别与评估、内部控制措施、信息与沟通、监督修正系统这五个比较重要的方面来厘清存在问题,并根据相关条例,从银行贷款操作风险层面对银行贷款业务内部控制的缺陷开展研究。In recent years,due to a variety of factors in the market,such as real estate sales,business lending and investment,the loan business of China's commercial banks has been vigorously developed.With the development of bank lending business,its risks have also been exposed.This paper starts from the operational risk level of commercial bank loan business,and clarifies the existing problems by analyzing five important aspects:the internal environment of commercial bank loan business,the identification and assessment of risk points,internal control measures,information and communication,and supervision and correction system and according to relevant regulations,this paper studies the deficiencies of the internal control of bank loan business from the perspective of bank loan operation risk.

关 键 词：内部控制 贷款业务 风险管理 

分 类 号：F830.33[经济管理—金融学]