农村合作金融机构信贷风险内控体系评价研究
Evaluation of the internal control system of rural cooperative financial institutions' credit risk

采用AHP和模糊综合评价法对陕西省农村合作金融机构信贷风险内控体系各要素的影响权重及其完善程度进行评价。结果显示:农村合作金融机构信贷风险内控体系最主要的影响因素依次为,公司治理结构,风险管理部门,信息管理水平,领导重视程度,员工素质以及风险责任等。现阶段陕西省农村合作金融机构信贷风险内控体系的完善程度为中等偏上水平,存在较大的提升空间。其中制度控制要素完善程度的评价最高,过程控制要素评价最低,说明陕西省农村合作金融机构信贷风险内控制度相对健全,而全程风险控制理念尚未良好地贯穿于陕西省农村合作金融机构的风险控制实践。
Analytic hierarchy process (AHP) method and fuzzy comprehensive evaluation method were adopted to evaluate the significance of elements and the perfect degree of internal control system of the rural cooperative financial institutions' credit risk.The results showed that:The elements in descending order of importance are:corporate governance mechanism, risk management departments function, information management, the degree of leader's attention, staff quality and risk responsibility implement etc.The perfect degree of internal control system of the rural cooperative financial institutions' credit risk is medium level at present, which has a great promotion space.Among all elements, the performance evaluation of the system control elements was the best, and the process control element was the worst.It indicated that the system construction was relatively sound.However the whole concept of risk control has not yet been well practiced in Shaanxi rural cooperative financial institutions' risk control.