改革开放 40 多年来，我国经济高速发展，农村经济也更加繁荣，在短短的时间 内，农村商业银行也从无到有迅速发展。无论是在解决农村融资难、激活农村经济方 面，还是助力农村发展、服务三农协助小微企业方面，农村商业银行都发挥着不可替 代的作用。农村商业银行是众多商业银行种较为特殊的一种，虽然数家农商银行已经 上市，但是我国绝大部分农商银行规模虽有扩大，管理却跟不上，存在旧体制被打破， 新体制尚未建立的局面。究其主要原因，是农商业银行的内部控制不强，控制体系跟 不上。商业银行的主要利润来源为信贷业务利息收入，因此，加强信贷业务管理，建 立有效的内部控制制度，并让内部控制制度有效运行，将信贷风险降到最低，保证整 个农村商业银行乃至地方农村金融的信贷资金安全，显得尤为重要。 本文以农商银行信贷业务的内部控制有效性作为研究对象，通过搜集文献，总结 研究成果的方式，对信贷业务内部控制的理论进行归纳和总结，在此基础上以 T 农 商行为具体案例，对其信贷业务的内部控制有效性进行分析。具体内容如下：第一章 主要是研究背景及意义。通过阅读大量文献欧亿·体育（中国）有限公司，了解国内外不同学者对此课题的研 究，概括本文的研究内容和研究方法，并提出创新和不足。第二章是内部控制相关理 论的分析。本章主要内部控制的内涵和外延，对内部控制相关概念做出归纳，并从内 部控制有效性的要素、主体和方法介绍内部控制制度，最后阐述了本文的理论基础。 第三章从介绍 T 农商银行的情况及 T 农商银行信贷业务内部控制制度，第四章通过问 卷调查和模糊综合评价、抽样测试分析评价其信贷业务内部控制现状，并指出其存在 的问题。第五章主要针对 T 农商银行信贷业务内并控制缺陷，提出针对性的内部控制 优化策略，从而提升 T 农商银行信贷业务内部控制能力，最终为 T 农商银行信贷业务 开展提供有效保障。同时为其他农商银行的信贷业务的管理提供一定的经验。 本文充分利用理论联系实际，以商业银行内部控制为指导理论，结合 T 农商银行 内部控制实际，通过案例分析法和调研取证法，对 T 农商银行内部控制有效性进行评 价，对适合 T 农商银行信贷业务内部控制的方法进行优化探索。在分析过程中，本论 文将采用模糊综合评价法和抽样测试，首先分析 T 农商银行信贷的业务现状，然后对 T 农商银行信贷业务内部控制现状做制度规范性分析和运行有效性分析，根据分析结 果提出问题，寻找不足，最后再借鉴国内外优秀同业的相关经验，基于内部环境、目 标设定、事项识别与风险评估风险应对、控制活动和监控这五个方面，对 T 农商银行 信贷业务的内部控制提出改进建议。 关键词：农商银行；信贷业务；内部控制有效性I ABSTRACT Over the past 40 years of reform and opening up, China's economy has developed rapidly, and the rural economy has become more prosperous. In a short period of time, rural commercial banks have also developed rapidly from scratch. Rural commercial banks play an irreplaceable role in solving rural financing difficulties, activating the rural economy, or helping rural development and serving the three rural areas to assist small and micro enterprises. Rural commercial banks are a special kind of many commercial banks. Although several agricultural and commercial banks have been listed, most of them have expanded in scale, but their management is not up to date. The old system has been broken and the new system has not yet been established. The main reason is that the internal control of agricultural commercial banks is not strong, and the control system can not keep up with it. The main profit source of commercial banks is the interest income of credit business. Therefore, it is particularly important to strengthen the management of credit business, establish an effective internal control system, and make the internal control system work effectively, reduce the credit risk to the lowest level, and ensure the safety of credit funds of the whole rural commercial banks and even local rural finance. This paper takes the effectiveness of internal control of credit business of Agricultural and Commercial Bank as the research object. By collecting literature and summarizing the research results, it summarizes and summarizes the theory of internal control of credit business. On this basis, it analyses the effectiveness of internal control of credit business with the specific case of T Agricultural and Commercial Bank. The specific content is as follows: The first chapter is mainly about the research background and significance. Through reading a large number of literature, we can understand the research of different scholars at home and abroad on this topic, summarize the research content and methods of this paper, and put forward innovations and shortcomings. The second chapter is the analysis of the related theory of internal control. This chapter mainly introduces the connotation and extension of internal control, summarizes the related concepts of internal control, and introduces the internal control system from the elements, subjects and methods of the effectiveness of internal control. Finally, it elaborates the theoretical basis of this paper. Chapter three introduces the situation of T Agricultural and Commercial Bank and the internal control system of T Agricultural and Commercial Bank's credit business. Chapter four evaluates the current situation of internal control of T Agricultural andII Commercial Bank's credit business through questionnaire survey, fuzzy comprehensive evaluation and sample test analysis, and points out the existing problems. The fifth chapter mainly aims at the defects of credit business and control of T Agricultural and Commercial Bank, and puts forward targeted internal control optimization strategy, so as to enhance the internal control ability of T Agricultural and Commercial Bank credit business, and ultimately provide effective guarantee for T Agricultural and Commercial Bank credit business. At the same time, it provides some experience for the management of credit business of other agricultural and commercial banks. This paper makes full use of theory and practice, takes internal control as the guiding principle, combines with internal control practice of T Agricultural and Commercial Bank, evaluates the effectiveness of internal control of T Agricultural and Commercial Bank through literature analysis, case analysis, investigation and evidence collection, and explores the optimization of internal control methods suitable for T Agricultural and Commercial Bank credit business. In the process of analysis, this paper will adopt the method of fuzzy comprehensive evaluation and sampling test. Firstly, through the analysis of the current situation of credit business of T Agricultural and Commercial Bank, then make the institutional normative analysis and operational validity analysis of the internal control status of T Agricultural and Commercial Bank's credit business, and find out the deficiencies. Finally, we draw on the relevant experience of outstanding peers at home and abroad, and propose improvements to the internal control of T Agricultural and Commercial Bank credit business based on the five aspects of internal environment, goal setting, event identification and risk assessment risk response, control activities and monitoring. KEYWORDS: agricultural and commercial bank; credit operations; effectiveness of internal controls1 目 录 第一章 绪论...................................................................................................1 第一节 研究背景与研究意义 ........................................................................................ 1 一、 研究背景.............................................................................................................. 1 二、 研究意义.............................................................................................................. 2 第二节 文献综述与评述 ................................................................................................ 3 第三节 研究内容与方法 ................................................................................................ 8 第四节 本文创新点 ...................................................................................................... 10 第二章 相关概念界定与理论基础.............................................................11 第一节 相关概念的界定 .............................................................................................. 11 一、