【作者】 王杰；

【导师】 张小宇；

【作者基本信息】 吉林大学 ， 工商管理硕士（专业学位）， 2024， 硕士

【摘要】 作为一家农村金融机构,新月联社的重要任务之一是支持农村经济发展,促进农民增收。在当前经济转型时期,金融风险管理和内控环境建设变得尤为重要。同时,伴随着金融市场竞争激烈、技术创新的迅速发展,对农村信用合作联社的内部控制环境也提出了更高的要求。然而,国内对于农村信用合作联社内部控制环境的研究较少,新月联社作为一家地方性金融机构更为缺乏。因此,有必要对新月联社的内部控制环境进行深入研究。本研究旨在对新月联社的内部控制环境以及优化策略进行分析研究。首对选题的研究背景、意义、内容及方法进行概述,同时对内部控制理论、委托代理理论等理论进行梳理,为下文的开展提供理论支撑;然后在介绍联社基本情况的基础上,从治理架构、内控文化、发展战略以及社会责任意识等角度分析了内部控制环境,同时采用问卷调查的方式,面向联社内部员工进行调查,了解员工对联社内部控制环境的满意度;通过实证分析发现,农村信用合作联社的内部控制模糊综合评价得分为3.552分。根据评语集和评语尺度,该评分意味着农村信用合作联社的内部控制处于良好的状态,但还没有达到优秀的水平。模糊综合评价的最高分为5分,而新月联社的评分只有3.552分,存在一定的差距。同时,还存在治理结构不合理、内控合规文化缺失、人力资源管理不完善等问题的存在,并提出了优化组织结构、培育企业文化、优化人力资源管理、提升内部监督实效等策略建议。这些研究成果对于促进联社内部控制环境的持续改善和提升具有重要的理论和实践意义,有助于中小金融机构更好地适应市场变化,提高服务质量和风险控制能力,推动银行业的健康发展。通过本次研究可以为其他农村信用合作联社的内部控制环境建设提供经验借鉴。新月联社作为一个典型的案例,通过研究其内部控制环境的建设和运行状况,可以为其他类似机构提供有益的借鉴和参考。更多还原

【Abstract】 As a rural financial institution,one of the important tasks of Crescent Union is to support the development of rural economy and promote farmers’ income.In the current economic transformation period,financial risk management and internal control environment construction becomes particularly important.At the same time,with the fierce competition in the financial market and the rapid development of technological innovation,the internal control environment of rural credit cooperatives has also put forward higher requirements.However,there are few domestic studies on the internal control environment of rural credit cooperatives,and Crescent Union as a local financial institution is even less.Therefore,it is necessary to conduct an in-depth study on the internal control environment of Crescent Union.This study aims to analyze and study the internal control environment and optimization strategy of Crescent Union.First,the research background,significance,content and method of the selected topic are summarized,and the internal control theory,principal-agent theory and other theories are sorted out to provide theoretical support for the following development.Then,on the basis of introducing the basic situation of the bank,the internal control environment of the bank is analyzed from the perspectives of governance structure,internal control culture,development strategy and social responsibility consciousness.At the same time,a questionnaire survey is conducted for the internal staff of the association to understand their satisfaction with the internal control environment of the association.Through empirical analysis,the fuzzy comprehensive evaluation of the internal control of rural credit cooperatives scored 3.552 points.According to the comment set and comment scale,this score means that the internal control of rural credit cooperatives is in a good state,but has not reached the excellent level.The highest score of the fuzzy comprehensive evaluation is 5,and the score of Crescent Union is only 3.552 points,there is a certain gap.At the same time,there are also problems such as unreasonable governance structure,lack of internal control compliance culture,imperfect human resource management,and put forward strategies and suggestions to optimize the organizational structure,cultivate corporate culture,optimize human resource management,and improve the effectiveness of internal supervision.These research results have important theoretical and practical significance for promoting the continuous improvement and improvement of the bank’s internal control environment,which helps banking institutions better adapt to market changes,improve service quality and risk control ability,and promote the healthy development of the banking industry.Through this study,we can provide experience for reference for the construction of the internal control environment of other rural credit cooperatives.Crescent Union,as a typical case,can provide useful reference for other similar institutions by studying the construction and operation of its internal control environment.更多还原