退回率视角下的农业银行云南省分行信贷风险内部控制研究

Research on Credit Risk Internal Control of Yunnan Branch of Agricultural Bank of China from the Perspective of Return Rate

摘要: 经典的商业银行信贷风险内部控制研究方法缺乏微观基础。信贷业务退回率分析抓住了信贷审批中的各类具体操作问题，为信贷风险内部控制研究提供了一个更微观具体的研究视角。文章在退回率视角下，以“贷前–贷中–贷后”为主线，探讨了2021年上半年农业银行云南省分行信贷风险内部控制的问题和原因，并给出了具体的改进举措和方向。文章为商业银行内部控制研究提供了退回率分析的新的微观视角，但互联网金融科技对内部控制的冲击如何在退回率分析中体现，仍是该领域后续研究的主要内容和方向。

Abstract: The classical research method of internal control of credit risk of commercial banks lacks micro foundation. The analysis of credit business return rate grasps various specific operational issues in credit approval, and provides a more microscopic and specific research perspective for the research of credit risk internal control. From the perspective of return rate, this paper discusses the problems and reasons of the internal control of credit risk of Yunnan Branch of Agricultural Bank of China in the first half of 2021, taking “pre-loan-loan-post-loan” as the main line, and gives specific improvement measures and directions. This paper provides a new micro perspective for the analysis of return rate for the research of internal control of commercial banks, but how the impact of Internet financial technology on internal control is reflected in the analysis of return rate is still the main content and direction of follow-up research in this field.