中文摘要
中文摘要
股份制商业银行的发展有赖于良好的收益渠道，近年来随着经济波动增大，
民营企业遇到了行业性的资金短缺，经营性流动资金紧张，债券违约风险增大，
企业信贷违约风险不断加大。由于财务制度不健全，自有资金少等特点，导致民
营企业自身经营风险较大，从而继续导致民营企业融资困难且融资成本高的问题。
商业银行虽加大对民营企业支持力度，但由于商业银行对民营企业还是缺乏有效
认知，缺乏一定内部控制制度约束，导致商业银行民营企业不良贷款率呈上升趋
势，信贷违约风险增大，不仅给银行造成盈利损失，也会招致严厉的监管处罚，
影响银行作为金融机构的品牌和信誉。
为有效降低民营企业信用违约风险，提升商业银行对民营企业融资支持力度，
改善民营企业融资环境。本文以股份制商业银行XY银行某分行的民营企业信贷
业务内部控制为研究对象，对其内部控制是否有效进行研究，研究该分行民营企
业信贷业务内部控制存在的问题与原因，并根据民营企业信贷业务的特点提出相
应的内部控制优化建议。本文首先回顾梳理民营企业信贷业务内部控制的相关研
究资料，综述民营企业信贷业务内部控制的内涵，以及民营企业信贷业务内部控
制与国有企业信贷业务内部控制的不同。其次深入分析调查XY银行某分行民营
企业信贷业务的内部控制现状，通过抽样测试法抽取民营企业信贷业务进行分析，
发放问卷并运用模糊综合评价法、专家打分法对以XY银行某分行内部控制的有
效性与制度完整性进行评价分析。再次结合实地调查与评价分析的结果，总结
XY银行某分行民营企业信贷业务内部控制中存在内部控制环境不良、风险评估
过程不完善、控制活动不完整、信息沟通不畅、内部监督不到位等问题。最后基
于问题和原因的分析，从民营企业信贷业务内部控制的五要素分别提出优化策略。
通过分析该行民营企业信贷业务内部控制的有效性以及内部控制制度的完整性，
找到该行民营企业信贷业务内部控制的问题环节，健全完善民营企业信贷业务内
部控制机制，提升该行民营企业信贷业务的风险管理水平，进而提高民营企业信
贷业务的收益，促进该行的平稳与长远经营。
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中文摘要
关键词：民营企业；信贷业务；内部控制；风险控制
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英文摘要
Research on optimization of internal control of
credit business of private Enterprises in X Y
Branch of G Bank
Abstract
The development of joint-stock commercial banks depends on good income
channels. In recent years, with the increase of economic fluctuations, private
enterprises have encountered industrial capital shortage, operating liquidity shortage,
bond default risk increases, and enterprise credit default risk keeps increasing. Due to
the characteristics of imperfect financial system and less self-owned funds, private
enterprises have greater operational risks, which continue to lead to the financing
difficulties and high financing costs of private enterprises. Commercial bank is to
increase support for private enterprises, but because of the commercial Banks to the
private enterprises or the lack of effective cognitive, lack a certain internal control
system, lead to commercial Banks non-performing loan ratio on the rise of private
enterprises, the credit risk of default increases, profit loss to the bank, not only can
cause severe regulatory penalties, It affects the bank's brand and reputation as a
financial institution.
In order to effectively reduce the credit default risk of private enterprises,
enhance the financing support of commercial banks to private enterprises and
improve the financing environment of private enterprises. In this paper, XY
joint-stock commercial bank, a branch of private enterprise credit business internal
control as the research case, to its internal control effectiveness and makes an analysis
of the internal control system integrity, study the branches of the private enterprise
credit business internal control problems and reasons, and put forward corresponding
according to the characteristics of the private enterprise credit business internal
control optimization Suggestions. This paper first reviews the relevant research
materials of internal control of credit business of private enterprises, summarizes the
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