中国改革开放40多年来中国经济取得了长足发展，中国小微企业不断发展，吸纳了社会就业， 促进了经济增长。为小微企业提供贷款服务具有重要意义，由于小微企业大多成立时间较短，通常 规模较小，抗风险能力较低，在经营中面临外部风险和内部问题相对较多，因此金融机构在开展小 微企业贷款业务服务中需要不断加强业务内部控制管理，提高小微企业贷款内控能力，有利于提高 风险应对能力，加快行业进步，降低运营风险，提高管理水平。 本文以交通银行永州分行为案例研究对象，针对小微企业贷款业务内部控制管理进行研究，探 讨如何促进了小微企业贷款业务内部控制管理提升，提出了可行性研究建议。交通银行永州分行暴 露出不良贷款多、经营效益差、内部管理乱等问题。通过对问题进行系统分析可看到导致问题发生 的根本原因在于企业对内控管理制度建设不足，没有有效推动内部控制制度建设，在员工综合素质 方面管理不足。 本文通过分析后认为，小微企业的风险管控制度事关商业银行的长远稳定发展，要做好交通银 行永州分行内控管理体系建设工作，对小微企业贷款进行分析，提出小微企业贷款内部控制管理提 升建议，改善内部控制环境，提升信贷人员综合素质，加强信贷文化建设。加强风险管理能力，建 立独立的小微企业信用评分系统，探索科学的小微企业风险评估方法，完善风险预警机制。强化内 部控制活动，优化小微企业贷款流程，加强小微企业贷款业务内控力度。提高信息沟通效率，提升 内部监督效果，提升交通银行永州分行的内控管理水平，建立风险评估模式，提升交通银行永州分 行小微企业贷款业务内部控制管理水平，降低小微企业贷款业务风险，提高市场竞争力。以期取得 较好的结果。 关键词：商业银行；小微企业贷款业务；内部控制 II Abstract Overthepast40yearsofChina’sreformandopeningup，China’seconomyhasachieved considerabledevelopment.China’ssmallandmicroenterpriseshavecontinuedtodevelop，absorbing socialemploymentandpromotingeconomicgrowth.Itisofgreatsignificancetoprovideloanservicesfor smallandmicroenterprises.Sincemostsmallandmicroenterprisesareestablishedforashorttime， usuallysmallinscaleandlowinriskresistance，theyfacerelativelymanyexternalrisksandinternal problemsintheiroperations.Therefore，financialinstitutionsaredevelopingSmallandmicroenterprise loanbusinessservicesneedtocontinuouslystrengthenbusinessinternalcontrolmanagementandimprove theinternalcontrolabilityofsmallandmicroenterpriseloans，whichisconducivetoimprovingrisk responsecapabilities，acceleratingindustryprogress，reducingoperationalrisks，andimproving managementlevels. BasedonthecasestudyobjectofBankofCommunicationsYongzhouBranch，thisarticlestudies theinternalcontrolmanagementoftheloanbusinessofsmallandmicroenterprises，andproposes feasibilitystudysuggestionsonhowtopromotetheimprovementoftheinternalcontrolmanagementofthe loanbusinessofsmallandmicroenterprises.BankofCommunicationsYongzhouBranchexposedmany problemssuchasnon-performingloans，pooroperatingefficiency，andchaoticinternalmanagement. Throughsystematicanalysisoftheproblem，wecanseethattherootcauseoftheproblemisthatthe companyhasinsufficientinternalcontrolmanagementsystemconstruction，hasnoteffectivelypromoted theinternalcontrolsystemconstruction，andhasinsufficientmanagementintermsofemployee comprehensivequality. Afteranalysis，thispaperbelievesthattheriskmanagementcontrolofsmallandmicroenterprises isrelatedtothelong-termstabledevelopmentofcommercialbanks.Itisnecessarytodoagoodjobinthe constructionoftheinternalcontrolmanagementsystemofBankofCommunicationsYongzhouBranch， analyzetheloansofsmallandmicroenterprises，andproposetheinternalcontrolmanagementofsmall andmicroloansPromoterecommendations，improvetheinternalcontrolenvironment，enhancethe overallqualityofcreditpersonnel，andstrengthentheconstructionofcreditculture.Strengthenrisk managementcapabilities，establishanindependentsmallandmicroenterprisecreditscoringsystem， explorescientificsmallandmicroenterpriseriskassessmentmethods，andimproveriskearlywarning mechanisms.Strengtheninternalcontrolactivities，optimizetheloanprocessofsmallandmicro enterprises，andstrengthentheinternalcontrolofsmallandmicroenterprises'loanbusiness.Improvethe efficiencyofinformationcommunication.Improvetheeffectivenessofinternalsupervision.Improvethe internalcontrolmanagementlevelofBankofCommunicationsYongzhouBranch，establisharisk assessmentmodel，improvetheinternalcontrolmanagementlevelofsmallandmicroenterpriseloan III businessofBankofCommunicationsYongzhouBranch，reducetheriskofsmallandmicroenterprise loanbusiness，andimprovemarketcompetitiveness.Withaviewtoachievingbetterresults. Keywords：commercialbank;smallandmicroenterpriseloanbusiness;internalcontrol IV 目录 一、绪论.....................................................................................................................................1 （一）研究背景与意义......................................................................................................1 1.研究背景...........................................................................................................................................1 2.研究意义...........................................................................................................................................2 （二）国内外研究现状综述..............................................................................................2 1.国外研究现状...................................................................................................................................2 2.国内研究现状...................................................................................................................................4 3.研究述评...........................................................................................................................................5 （三）研究内容、研究框架、研究方法..........................................................................6 1.研究内容...........................................................................................................................................6 2.研究框架...........................................................................................................................................6 3.研究方法...........................................................................................................................................7 二、相关理论基础.....................................................................................................................8 （一）内部控制理论..........................................................................................................8 1.内部控制定义...................................................................................................................................8 2.内部控制要素...................................................................................................................................8 （二）商业银行小微企业贷款业务内部控制理论概述..................................................9 1.商业银行内部控制的目标、原则和要素.........................................................................................9 2.小微企业贷款业务内部控制环节...................................................................................................10 （三）相关理论基础........................................................................................................10 1.信息不对称理论.............................................................................................................................10 2.风险管理理论.................................................................................................................................11 三、交通银行永州分行小微企业贷款业务内部控制现状...................................................12 （一）交通银行永州分行简介........................................................................................12 （二）交通银行永州分行组织架构及人力资源状况....................................................12 （三）交通银行永州分行小微企业贷款业务状况........................................................13 1.小微企业贷款规模及质量.............................................................................................................13 2.小微企业贷款的贷款品种........