消費(fèi)金融公司內(nèi)部控制評價報告模版

xx消費(fèi)金融有限公司xx消費(fèi)金融公司xx年度內(nèi)部控制評價報告XXxxinternalcontrolevaluationreportxx年本公司依據(jù)《企業(yè)內(nèi)部控制基本規(guī)范》、《商業(yè)銀行內(nèi)部控制指引》等規(guī)章，開展了內(nèi)部控制評價工作。本次評價采用方法包括：主要業(yè)務(wù)條線管理部門的全面自評價、問卷調(diào)查、個別訪談等，同時采用適當(dāng)?shù)某闃臃椒?，選擇部分營業(yè)網(wǎng)點進(jìn)行了現(xiàn)場測試。本次評價范圍覆蓋了公司層面、流程層面及IT層面的關(guān)鍵控制領(lǐng)域。評價結(jié)果表明，xx年，本公司內(nèi)部控制體系的健全性和內(nèi)部控制制度執(zhí)行的有效性不斷提高，在所有重大方面基本符合《企業(yè)內(nèi)部控制基本規(guī)范》和《商業(yè)銀行內(nèi)部控制指引》的要求，內(nèi)部控制體系建設(shè)和運(yùn)行整體有效。Inxx,ourcompanyperformedinternalcontrolevaluationaccordingtosomeregulationsof‘BasicStandardforEnterpriseInternalControl’,‘GuidelinesforInternalControlofCommercialBanks’,etc.Themethodsoftheevaluationincludedwholeevaluationonmainbusinesslinemanagementdepartment,questionnaireandinterview,etc.Meanwhile,wealsousedappropriatesamplingmethodsandselectedsomePOSestoperformon-sitetesting.Theevaluationcoveredkeycontrolfieldofcompanylevel,processlevelandITlevel.Theevaluationresultshowedthat,inxx,thesoundnessofinternalcontrolsystemandeffectivenessofinternalcontrolexecutionhasgotimprovedcontinually,theallsignificantaspectsbasicallyinlinewiththerequirementsof‘BasicStandardforEnterpriseInternalControl’,‘GuidelinesforInternalControlofCommercialBanks’,andinternalcontrolsystemestablishmentandexecutionwereeffectiveasawhole.鑒于內(nèi)部控制存在固有局限性，其有效性可能隨內(nèi)、外部環(huán)境及經(jīng)營情況的變化而改變，本公司僅能對內(nèi)部控制的完整性和效果提供合理保證。本公司內(nèi)部控制設(shè)有檢查監(jiān)督機(jī)制，內(nèi)控缺陷一經(jīng)識別，本公司將立即采取整改措施。現(xiàn)將本公司的內(nèi)部控制情況陳述如下。Duetotheinherentlimitationofinternalcontrol,theeffectivenessofinternalcontrolsystemmaychangewiththechangeofinternalandexternalenvironmentandbusinesscondition.Ourcompanycanonlyprovidethereasonableguaranteeoncompletenessandeffectivenessofinternalcontrol.Theinternalcontrolofourcompanyequippedwithcheckandsupervisionmechanism,corresponding

measureswillbetakenincaseofinternalcontroldefectidentified.Weherebystatetheinternalcontrolsituationasfollows:內(nèi)部控制體系的基本構(gòu)成Thebasicconstructionofinternalcontrolsystem內(nèi)部控制體系Internalcontrolsystem本公司遵循《企業(yè)內(nèi)部控制基本規(guī)范》、《商業(yè)銀行內(nèi)部控制指引》等法規(guī)對企業(yè)內(nèi)部控制建設(shè)的要求，從內(nèi)部環(huán)境、風(fēng)險評估、控制活動、信息與溝通、內(nèi)部控制評價與監(jiān)督五個方面構(gòu)建多層次、全方位、一體化的內(nèi)部控制體系。Ourcompanysetupmultilevel,omnibearingandintegrativeinternalcontrolsystemfromfiveareasofinternalenvironment,riskassessment,controlactivity,informationandcommunication,andinternalcontrolevaluationandsupervision,complyingwiththerequirementsaboutinternalcontrolestablishmenttoenterpriseof‘BasicStandardforEnterpriseInternalControl’,‘GuidelinesforInternalControlofCommercialBanks’.董事會高度重視內(nèi)控制度建設(shè)，于2013年6月通過了高級管理層提交的《xx消費(fèi)金融公司內(nèi)部控制政策》，根據(jù)《津銀監(jiān)發(fā)xx-第29號_天津銀監(jiān)局關(guān)于轉(zhuǎn)發(fā)商業(yè)銀行內(nèi)部控制指引的通知》有關(guān)要求，xx年12月份，公司內(nèi)部控制框架進(jìn)行了調(diào)整。同時，董事會及風(fēng)險及內(nèi)控管理委員會督促高級管理層在日常工作中切實落實并加強(qiáng)內(nèi)部控制及風(fēng)險管理。公司各部門嚴(yán)格遵循內(nèi)控政策要求，將其落實于日常經(jīng)營管理中。TheBoardofDirectorsthinkshighlyofthesystemconstructionofinternalcontrolandcontinuouslyimprovestheinternalcontrolsystemoftheCompany.AdvancedversionoftheInternalControlPolicyoftheCompanywassubmittedbytheSeniorManagementinJune,2013.RecentlytheinternalcontrolframeworkhaschangedinDec.xx,accordingtonewregulation“CircularoftheChinaBankingRegulatoryCommissiononIssuingtheGuidelinesfortheInternalControlofCommercialBanks”YinJianFa[xx]No.40.Inaddition,theBoardofDirectorsandInternalControlandRiskCommitteesteadilyurgeSeniorManagementtopracticallyimplementandenhancetheinternalcontrolandriskmanagementinCompany’sactivities.AlldepartmentshasbeenfollowingtheinternalcontrolrulessetinthePolicyandhasbeenimplementingitintodailybusinessoperationandmanagement.高級管理層在日常經(jīng)營管理中十分注重內(nèi)部控制，并對各部門的內(nèi)控情況進(jìn)行日常管理。從內(nèi)部制度方面來講，公司不僅通過了較高層面的內(nèi)控政策，各部門還就其部門內(nèi)部各項流程控制及管理制訂了相應(yīng)的內(nèi)部制度及流程，并須嚴(yán)格遵守。其遵守情況受到合規(guī)、內(nèi)審部門的嚴(yán)格監(jiān)督。SeniorManagementhasfocusedoninternalcontrolduringdailybusinessoperationandtakeschargeoftheoverallinternalcontrolofalldepartments’routinemanagement.Inrespectiveofinternalregulationregardinginternalcontrol,theCompanynotonlyhasformulatedaninternalcontrolpolicyathighmanagementlevel,butalsospecifiedvarietyofinternalcontrolproceduresandprocessesatdepartmentallevelintermsoftheeachdepartment’sdailybusinessandactualsituation.Theinternalcontrolpolicyandthedepartmentalproceduresarerequiredandcloselymonitoredbycomplianceandinternalauditdepartmentstobestrictlyobeyed.內(nèi)部控制體系建設(shè)的總體目標(biāo)和原則Internalcontrolsystemobjectivesandprinciple公司的內(nèi)部控制目標(biāo)包括：Company’sinternalcontrolobjectivesincluding:確保國家法律規(guī)定和公司內(nèi)部規(guī)章制度的貫徹執(zhí)行。Guaranteeingtheimplementationofstatelawsaswellastheinternalrulesandbylawsofcompany確保公司發(fā)展戰(zhàn)略和經(jīng)營目標(biāo)的全面實施和充分實現(xiàn)。Guaranteeingtheall-roundimplementationandfullrealizationofcompany’sdevelopmentstrategiesandbusinessobjectives.確保風(fēng)險管理體系的有效性。Guaranteeingthevalidityoftheriskmanagementsystem確保業(yè)務(wù)記錄、會計信息、財務(wù)信息和其他管理信息的及時、真實和完整。Guaranteeingthetimeliness,authenticityandintegrityofthebusinessrecords,accountinginformation,financialinformationandothermanagementinformation公司的內(nèi)部控制應(yīng)當(dāng)貫徹以下基本原則：Company’sinternalcontrolshallcomplywiththefollowingfundamentalprinciples:全覆蓋原則。本公司內(nèi)部控制應(yīng)當(dāng)貫穿決策、執(zhí)行和監(jiān)督全過程，覆蓋本公司的各項業(yè)務(wù)過程和管理活動，覆蓋所有的部門、崗位和人員。Fullcoverageprinciple.Theinternalcontrolofcompanyshallpenetratethewholeprocessofdecision-making,implementationandsupervision,coverallbusinessprocessesandmanagementactivities,andcoveralldepartments,postsandstaff.審慎性原則。本公司內(nèi)部控制應(yīng)當(dāng)堅持風(fēng)險為本、審慎經(jīng)營的理念，設(shè)立機(jī)構(gòu)或開辦業(yè)務(wù)均應(yīng)堅持內(nèi)控優(yōu)先。Prudentialprinciple.Theinternalcontrolofcompanyshallinsistonthephilosophiesofriskfocusandprudentialoperations,andtheestablishmentofanyinstitutionortherunningofanybusinessshallgivethepriorityofinternalcontrol.制衡性原則。本公司內(nèi)部控制應(yīng)當(dāng)在治理結(jié)構(gòu)、機(jī)構(gòu)設(shè)置及權(quán)責(zé)分配、業(yè)務(wù)流程等方面形成相互制約、相互監(jiān)督的機(jī)制。Balanceprinciple.Theinternalcontrolofcompanyshallformamutualrestrictionandsupervisionmechanisminrespectofgovernancestructure,institutionalsetting,distributionofpowersandresponsibilities,businessprocessesandsoon.相匹配原則。本公司內(nèi)部控制應(yīng)當(dāng)與管理模式、業(yè)務(wù)規(guī)模、產(chǎn)品復(fù)雜程度、風(fēng)險狀況等相適應(yīng)，并根據(jù)情況變化及時進(jìn)行調(diào)整。Matchingprinciple.Theinternalcontrolofcompanyshalladapttomanagementmode,businessscale,productcomplexity,riskconditionsandsoon,andbeadjustedintimeaccordingtochangesincircumstances.內(nèi)部環(huán)境Internalenvironment公司董事會、監(jiān)事和高級管理層充分認(rèn)識自身對內(nèi)部控制所承擔(dān)的責(zé)任。Theboardofdirectors,thesupervisorandtheseniormanagementstaffofcompanyfullyrecognizetheirresponsibilitiesforinternalcontrol.董事會負(fù)責(zé)保證公司建立并實施充分有效的內(nèi)部控制體系，保證公司在法律和政策框架內(nèi)審慎經(jīng)營；負(fù)責(zé)明確設(shè)定可接受的風(fēng)險水平，保證高級管理層采取必要的風(fēng)險控制措施；負(fù)責(zé)監(jiān)督高級管理層對內(nèi)部控制體系的充分性與有效性進(jìn)行監(jiān)測和評估。Theboardofdirectorscanensurethatthecompanyestablishesandimplementssufficientandeffectiveinternalcontrolsystems,andoperatesprudentlywithintheframeworkofrelevantlawsandpolicies;specifyanddetermineacceptablerisklevelforthecompany,andensurethatseniormanagementtakesnecessaryriskcontrolmeasures;and,supervisethemonitoringandevaluationofsufficiencyandeffectivenessofthecompany'sinternalcontrolsystembytheseniormanagement.監(jiān)事負(fù)責(zé)監(jiān)督董事會、高級管理層完善內(nèi)部控制體系；負(fù)責(zé)監(jiān)督董事會、高級管理層及其成員履行內(nèi)部控制職責(zé)。Thesupervisorcanberesponsibleforsupervisingtheboardofdirectorsandtheseniormanagementintheirimprovementeffortsoftheinternalcontrolsystem;and,supervisingtheboardofdirectors,seniormanagementandmembersthereofintheirperformanceofdutiesrelatedtointernalcontrol.高級管理層負(fù)責(zé)執(zhí)行董事會決策；負(fù)責(zé)根據(jù)董事會確定的可接受的風(fēng)險水平，制定系統(tǒng)化的制度、流程和方法，采取相應(yīng)的風(fēng)險控制措施；負(fù)責(zé)建立和完善內(nèi)部組織機(jī)構(gòu)，保證內(nèi)部控制的各項職責(zé)得到有效履行；負(fù)責(zé)組織對內(nèi)部控制體系的充分性與有效性進(jìn)行監(jiān)測和評估。Theseniormanagementcanberesponsibleforimplementingdecisionsoftheboardofdirectors;formulatingsystematicsystems,processesandmethods,andtakingcorrespondingriskcontrolmeasuresaccordingtotheacceptablerisklevelasdeterminedbytheboardofdirectors;establishingandimprovingtheinternalorganizationalstructure,andguaranteeingtheeffectiveimplementationofalldutiesrelatedtointernalcontrol;and,organizingthemonitoringandevaluationofthesufficiencyandeffectivenessoftheinternalcontrolsystem.董事會下設(shè)的風(fēng)險及內(nèi)部控制委員會具體負(fù)責(zé)組織協(xié)調(diào)內(nèi)部控制的建設(shè)與執(zhí)行。董事會下設(shè)的審計委員會負(fù)責(zé)審查公司內(nèi)部控制，監(jiān)督內(nèi)部控制的有效實施和內(nèi)部控制自我評價情況，協(xié)調(diào)內(nèi)部控制審計及其他相關(guān)事宜等。Theriskandinternalcontrolcommitteeundertheboardofdirectorsorganizesandco-ordinatestheconstructionandimplementationofinternalcontrol.Theauditcommitteeundertheboardofdirectorsinresponsibleforexaminingthecompany’sinternalcontrol,monitoringtheeffectiveoperationofinternalcontrolandcontrolself-assessment,coordinatinginternalcontrolauditandotherrelatedactivities.公司指定內(nèi)部控制官根據(jù)本政策牽頭內(nèi)部控制體系的統(tǒng)籌規(guī)劃、組織落實和檢查評估。ThecompanydesignatesInternalControlOfficertotaketheleadintheoverallplanning,organization,implementation,checkandevaluationoftheinternalcontrolsystemaccordingtothispolicy.內(nèi)部審計部門履行內(nèi)部控制的監(jiān)督職能，負(fù)責(zé)對公司內(nèi)部控制的充分性和有效性進(jìn)行審計，及時報告審計發(fā)現(xiàn)的問題，并監(jiān)督整改。Theinternalauditdepartmentfulfilleddutiesofsupervisionoverinternalcontrol,auditthesufficiencyandeffectivenessoftheinternalcontrolofthecompany,reportanyproblemfoundoutduringauditinatimelymanner,andsupervisethecorrectionsthereof.業(yè)務(wù)部門負(fù)責(zé)參與制定與自身職責(zé)相關(guān)的業(yè)務(wù)制度和操作流程；負(fù)責(zé)嚴(yán)格執(zhí)行相關(guān)制度規(guī)定；負(fù)責(zé)組織開展監(jiān)督檢查；負(fù)責(zé)按照規(guī)定時限和路徑報告內(nèi)部控制存在的缺陷，并組織落實整改。Thebusinessdepartmentscanberesponsibleforparticipatingintheformulationofthebusinesssystemandoperationprocessesrelatingtoitsduties;strictlyenforcingrelevantprovisionsofthesystem;organizingtoconductsupervisionandcheck;and,reportingdefectsofinternalcontrolasperstipulatedtimelimitandroute,andorganizingtocarryoutcorrectionsthereof.風(fēng)險評估RiskEvaluation自開業(yè)以來，我公司初步建立并完善了內(nèi)部控制和全面風(fēng)險管理體系。通過制定公司層面的規(guī)章制度，明確了公司的風(fēng)險管理及內(nèi)部控制要求。通過梳理業(yè)務(wù)流程和制定部門層面的流程文件、工作手冊，識別出業(yè)務(wù)流程中的風(fēng)險點并采取了有效的控制措施，把風(fēng)險降到了可接受范圍內(nèi)。Sincelaunchthecompanyinitiallyestablishedandimprovedtheinternalcontrolandcomprehensiveriskmanagementsystem.Throughthedevelopmentofcompanylevelpolicies,wedefinedthecompany'sriskmanagementandinternalcontrolrequirements.Throughcombingbusinessprocessesandbuildingdepartmentlevelproceduresandworkingmanuals,wedefinedtheriskpointsofbusinessprocessesandcarriedouteffectivecontrolactionstoreducetherisktoacceptablelevel.公司建立了涵蓋各項業(yè)務(wù)、全公司范圍的風(fēng)險管理系統(tǒng)，對合規(guī)風(fēng)險、信用風(fēng)險、操作風(fēng)險、市場風(fēng)險、流動性風(fēng)險、外包風(fēng)險、聲譽(yù)風(fēng)險等各類風(fēng)險進(jìn)行持續(xù)的監(jiān)控。Thecompanyestablishedariskmanagementsystemcoveringallitemsofbusinessandwithinthewholecompany,andcontinuouslymonitoredandcontrolledvariousrisksincludingcreditrisks,marketrisks,liquidityrisks,andoperationrisks,etc.公司在風(fēng)險及內(nèi)部控制委員會統(tǒng)籌下開展風(fēng)險評估，風(fēng)險管理部門準(zhǔn)確識別與實現(xiàn)控制目標(biāo)相關(guān)的內(nèi)部風(fēng)險和外部風(fēng)險，確定相應(yīng)的風(fēng)險承受度，并每季度將評估與控制情況報告風(fēng)險及內(nèi)部控制委員會、董事會。Theriskandinternalcontrolcommitteecantakeleadintheriskassessment,theriskmanagementdepartmentaccuratelyidentifiedtheinternalandexternalrisksthataffecttheaccomplishmentofitsestablishedcontrolobjectivesandsetappropriateriskappetitefortheidentifiedrisks.ThestatusofriskevaluationandcontrolhasbeenreportedtotheriskandinternalcontrolcommitteeandBODquarterly.根據(jù)內(nèi)控政策要求，我公司內(nèi)審部也應(yīng)對公司進(jìn)行年度風(fēng)險評估，內(nèi)審部于xx年底實施了年度風(fēng)險評估項目，年度風(fēng)險評估覆蓋所有部門，所有流程。評估結(jié)果表明，絕大多出的風(fēng)險均在可接受范圍內(nèi)。AccordingtotheInternalControlPolicy,TheInternalAuditdepartmentshallconductannualriskevaluationforthewholecompany.IAdepartmentcarriedoutinternalriskevaluationprojectfromend,xxtoevaluatetheriskofalldepartmentandallprocess/activities.Theresultofriskevaluationshowsthattheoverwhelmingmajorityoftherisksarewithinacceptablelevel.合規(guī)風(fēng)險ComplianceRiskxx年，公司致力于有效的合規(guī)風(fēng)險管理并主要從以下方面開展了合規(guī)管理工作：Inyearxx,thecompanyhadendeavoredtoeffectivelymanagecompliancerisk.Compliancemanagementwasmainlycarriedoutinbelowaspects:制定合規(guī)管理計劃：CompliancePlanFormulationxx年，公司合規(guī)部門根據(jù)有關(guān)要求制定合規(guī)管理計劃并根據(jù)計劃及合規(guī)管理政策開展合規(guī)風(fēng)險的管理工作，根據(jù)銀監(jiān)會《商業(yè)銀行合規(guī)風(fēng)險管理指引》，合規(guī)部門針對合規(guī)管理的常規(guī)及特殊項目制定了工作計劃。其中，主要常規(guī)項目包括：法律法規(guī)跟蹤、合規(guī)咨詢及培訓(xùn)、合規(guī)監(jiān)控及檢查等。Inyearxx,thecompliancedepartmenthadformulatedpropercomplianceplanandhadcarriedoutthecomplianceriskmanagementworkaccordingtothecompliancecontrolpolicyandcomplianceplan.Duringyear2013,accordingtotheCBRCGuidelineontheComplianceriskmanagement,compliancedepartmenthadmadetheplanwithregularcomplianceworkaswellasadhoctasksassignedbyseniormanagement.Themainpartoftheregularworkincludes:legislationmonitoring,complianceconsultationandtraining,compliancemonitorandchecketc.法律法規(guī)跟蹤Legislationmonitoringxx年，公司合規(guī)部門持續(xù)跟蹤各類最新發(fā)布的法律、法規(guī)、規(guī)章制度，并將有關(guān)情況編制月度法律跟蹤報告提交高級管理層，對于重大法規(guī)的頒布則按照實時報告原則進(jìn)行報告。公司法務(wù)部門及合規(guī)部門在法律法規(guī)跟蹤監(jiān)控領(lǐng)域保持密切合作及信息交流。Duringxx,thecompliancedepartmenthadcontinuallymonitoredthenewlypromulgatedlegislationfromregulatorandprovidedthelegislationmonitoringreportmonthlytoseniormanagement,forimportantones,onrealtimebasis.Inlegislationmonitoringwork,thecompanylegaldepartmentandcompliancedepartmenthadbeenworkingcloselyandcooperatealotoninformationexchanging.合規(guī)咨詢及培訓(xùn)：Complianceconsultationandtraining按照合規(guī)計劃，公司將為員工定期組織合規(guī)培訓(xùn)。xx年，公司繼續(xù)致力于新員工的合規(guī)培訓(xùn)，并在xx年完成了全體員工的合規(guī)培訓(xùn)。Regularcompliancetrainingtostaffshadbeenincludedinthecomplianceplan.Inyearxx,thecompanycontinueswithcomplianceawarenesstrainingtonewhiressuccessfullyandalsosuccessfullyfinishedthecompliancetraining.合規(guī)監(jiān)控及檢查Compliancemonitoringandcheck合規(guī)部協(xié)調(diào)推動各部門建立起法規(guī)及監(jiān)管報告清單，旨在監(jiān)督并確保有關(guān)報告、報表得到及時報送。合規(guī)部定期對報告報送情況進(jìn)行檢查。在xx年，所有報告已由相關(guān)部門確認(rèn)按照有關(guān)要求進(jìn)行了及時、全面的報送。Compliancedepartmentalsocoordinatedandpusheddepartmentstopreparetheirobligatoryreportinglist--reportsthecompanyhasobligationtoprepareandsubmittotheregulator.Forsuchlist,compliancedepartmentmaderegularcheckwithrelateddepartmenttoensuretheyhadfulfilledtheirobligationofreporting.Foryearxx,allregulatoryreportingobligationshadbeenfulfilledbyCFCasconfirmedbyallDepartmentheadsintheirrespectiveobligationlistonmonthlybasis.信用風(fēng)險CreditRisk目前信用風(fēng)險管理在消費(fèi)金融公司里起到了一個與足輕重的作用?；谙M(fèi)金融業(yè)務(wù)的特點，xx消費(fèi)金融有限公司組建了適合中國特色和當(dāng)?shù)靥攸c的風(fēng)險管理制度和團(tuán)隊。消費(fèi)金融風(fēng)險管理以信用風(fēng)險為重點，本著集中化管理結(jié)合本地執(zhí)行的原則，在消費(fèi)金融業(yè)務(wù)的生命周期中實現(xiàn)風(fēng)險調(diào)節(jié)的利潤最大化。公司的信用風(fēng)險管理系統(tǒng)通過先進(jìn)的自動化流程，工具和系統(tǒng)，由具有豐富經(jīng)驗和才能的專業(yè)人才管理執(zhí)行。Creditriskmanagementplaysthemostsignificantroleinconsumerfinancebusiness.Riskteamisfullystaffedandexperiencedtomanageandsupportallcreditriskmanagementfunctionsinthecompany.Mainprincipleistoestablishaspecificcreditriskcontrolsystem,includingriskmanagementpolicy,underwritingrulesandprovisioningpolicy,bytakingintoconsiderationthelocalmarketspecifics,financialculture,andlocalregulation.Withhighlycalibratedandstateoftheartdesigned,systemsupportedcontrolsystem;XXCoffersloanstocustomerdependingonthefollowingbasicprinciples,allphasesofconsumerloanlifecycleshouldbeinvolvedintheriskmanagement,targetingtominimizetheriskexposure.自公司成立至xx年12月全面跨區(qū)經(jīng)營貸款申請總單量為903699。風(fēng)險保持在預(yù)期低水準(zhǔn)。我們同時監(jiān)控風(fēng)險指標(biāo)如貸款逾期率，新批貸款逾期金額率等等。xx年FPD90（首期還款逾期90天）的貸款比例只有約1.8％，貸款審批通過率約為76％。SincelaunchofXXC,therearetotal903,699applicationstilltheendofDecxxwasgenerated.Roll-outofXXCto13additionalprovinceswasmadeduringxx.ThecreditriskofXXCkeepsinexpectedlowlevel.Besidesotherswemonitorriskindicatorssuchaspercentageofloanspastcertaindaysofduedate,percentageofoverdueamountfromallcreditamountfornewapprovedloans,etc.Inxx,FPD90(percentageofloansunpaidafter90daysoffirstinstallment)isabout1.80%onlywhileapprovalrateisaround76%.操作風(fēng)險OperationalRisk公司在內(nèi)部人員管理、系統(tǒng)和流程運(yùn)營等各方面建立并完善相關(guān)管理制度，如《操作風(fēng)險管理規(guī)定》、《密碼管理規(guī)定》、《訪問權(quán)限控制規(guī)定》、《調(diào)檔流程》等。在各級主管的有效管理下，員工嚴(yán)格執(zhí)行、落實公司既定的操作風(fēng)險相關(guān)制度，有效防范及管理操作風(fēng)險。Thecompanyhasintheaspectsofemployeesandsystemmanagement,processandoperatingestablishedandimprovedtherelatedinternalmanagementpoliciesandrules,e.g.theOperationalRiskManagementRegulation,theRegulationonPINmanagement,theRegulationontheAccessControl,theProcessforDocumentRetrieval,etc.Withtheeffectivemanagementofdepartmentheads,officersandmanagers,companyemployeescanallfollowtheoperationalriskmanagementpolicies;consequentlyeffectivelypreventthepotentialoperationalrisk.公司建立了監(jiān)控流程和機(jī)制，定期監(jiān)督公司的操作風(fēng)險狀況例如：潛在的內(nèi)外部欺詐等犯罪活動，系統(tǒng)中斷，操作違背現(xiàn)有流程并有可能導(dǎo)致客戶或財務(wù)損失。公司現(xiàn)有的風(fēng)險報告及緩和流程將進(jìn)一步改進(jìn)，以適應(yīng)業(yè)務(wù)擴(kuò)張的需要。為確保對工作流程及風(fēng)險控制的常規(guī)監(jiān)管，主要業(yè)務(wù)部門均設(shè)立了質(zhì)量控制職能團(tuán)隊，保證工作流程的日常監(jiān)督和風(fēng)險管理。Thecompanyhasestablishedprocessesandmechanismtoregularlymonitoroperationalriskssuchasfraudulentandothercriminalactivities(bothinternalandexternal),systemoutage,procedure/processbreachwhichmayresultlossofcustomerorfinancialloss.Escalationandmitigationprocesshavebeenestablishedandarebeingimprovedfurthertocaterforthebusinessexpansion.Qualitycontrolfunctionshavebeensetupinmajorbusinessareastoensureroutinemonitoringofworkingprocessaswellasriskcontrol.市場風(fēng)險MarketRisk公司面臨的主要市場風(fēng)險是利率風(fēng)險和匯率風(fēng)險。ThemajorityofmarketrisksexposureresidesinXXCareinterestratesandforeignexchangerates.公司的業(yè)務(wù)范圍在消費(fèi)金融管理辦法的規(guī)定范疇之內(nèi)，不可以在金融市場進(jìn)行風(fēng)險資產(chǎn)投資活動，且公司貸款產(chǎn)品的利率水平在央行基準(zhǔn)利率四倍以下。在xx年，央行基準(zhǔn)利率有小幅調(diào)整，但并未影響公司實際融資成本，公司貸款產(chǎn)品利率水平也未發(fā)生變化。如果央行基準(zhǔn)利率在將來繼續(xù)發(fā)生變動，公司將綜合考慮有關(guān)因素，合理調(diào)整貸款產(chǎn)品利率水平，以降低相關(guān)利率風(fēng)險。Thefinancialinstrumentswithfixedinterestrateandfloatinginterestratemakethecompanyfacetheriskoffairvalueandcashflow.ThecompanyfollowedtherestrictiononinvestmentactivityonfinancialmarketasstipulatedinCBRCpilotruleregardingbusinessscope.Theloaninterestrateprovidedbythecompanyremainedbelow4timesofPBOCbenchmarkrate.InxxPBOCbenchmarkratechangedbutthatdidnotimpactcompanyfundingcostandtheinterestrateoftheloanproductsofthecompanydidnotchange.IfPBOCbenchmarkratechangesfurtherinthefuture,thecompanywillconsiderallrelevantfactorsandadjustloaninterestratetominimizerelevantinterestraterisk.在xx年，為滿足不斷快速增長的業(yè)務(wù)需要，公司從多個金融機(jī)構(gòu)獲得融資，但融資成本未與央行基準(zhǔn)利率直接掛鉤。如果將來央行基準(zhǔn)利率繼續(xù)變動且影響公司的融資成本，公司將考慮調(diào)整融資額度和結(jié)構(gòu)，以管理相關(guān)風(fēng)險。Inxx,thecompanyborrowedfromseveralfinancialinstitutionstosupportincreasingbusinessbutthefundingcostswerenotdirectlylinkedwithPBOCbenchmarkinterestrate.IncaseofPBOCbenchmarkratechangesfurtherinthefutureandhasimpactonthefundingcost,thecompanywillconsideradjustthefundingamountandstructuretomanagerelevantrisks.公司外幣注冊資本已于2011年全部結(jié)匯，xx年的10億元增資以人民幣注入，主營業(yè)務(wù)不涉及外匯收入，僅有少量以歐元和美元結(jié)算的人力費(fèi)用和信息技術(shù)費(fèi)用，匯率風(fēng)險較低。ThewholeamountofourFCYregisteredcapitalhadbeencompletelyconvertedintoRMBinyear2011.Thecapitalincreaseof1billionRMBinxxwasinjectedinRMB.ThemainbusinessdoesnotinvolveFCYincomebutonlyasmallamountofpersonnelexpenseandITexpensewhicharesettledinEuroandUSD.Relevantforeignexchangeraterisksareverylimited.流動性風(fēng)險LiquidityRisk公司高度重視流動性風(fēng)險的管理，并且管理效果良好，體現(xiàn)為良好的財務(wù)狀況和充足的流動性。截至xx年底，資產(chǎn)總計22.03億元，負(fù)債總計9.16億元，流動比率為2.4。資產(chǎn)主體為近16.5億元貸款和應(yīng)收利息，貸款分散于大量個人客戶，每戶數(shù)額較小，發(fā)放前經(jīng)過嚴(yán)格信用分析和風(fēng)險控制，風(fēng)險較低，資產(chǎn)質(zhì)量良好。Thecompanyunderstandstheimportanceofliquidityrisksandachievedgoodmanagementresults,provedbygoodfinancialstatusandsufficientliquidity.ByDec31ofxx,thecompanyhadaveryhealthybalancesheetwith2.2billionassetsand916millionliabilities.Assettodebtratiowas2.4.Amongtheassets,thebiggestpartwas1.6billionloanandinterestreceivable.Theloansweregrantedtoalargeamountofindividualsafterstrictcreditanalysisbasedonsolidhistorydatathereforeassetqualitywasgood.同時，公司融資部也致力于尋求長期可靠的融資資源并已取得堅實的進(jìn)展。xx年，公司從天津信托獲得貸款2億元，從外貿(mào)信托獲得貸款4.2億元。同時，與多家其它銀行和非銀行金融機(jī)構(gòu)的融資洽談也在進(jìn)行中，例如通過資產(chǎn)證券化進(jìn)行的融資項目和多家銀行的同業(yè)貸款，前景樂觀。同時，根據(jù)現(xiàn)行監(jiān)管政策，公司可以從資金較為充裕的關(guān)聯(lián)公司——深圳xx金融服務(wù)有限公司吸收存款，這些從另一方面保證了公司的充足流動性。Meanwhile,fundingteamhasbeenworkingforlongtermfundingsolutionsandhadmadesolidprogress.Thecompanygot200MloanfromTianjinTrustinxxand420MloanfromFOTIC.Also,therearemorefundingprojectswithbanksandNBFIsinprogress,includingABSfundingprojectaswellasloanfromseveralbanks.Moreover,basedoncurrentregulation,thecompanycanacceptdepositfromaffiliatecompany–ShenZhenHomeCreditFinancialServiceCo.,Ltd.whichhasabundantcash.Thisfromanotherangleensuressufficientliquidityofthecompany.外包風(fēng)險OutsourcingRisk我公司高度重視外包風(fēng)險管理，建立并將進(jìn)一步完善公司外包政策。公司外包業(yè)務(wù)嚴(yán)格按照監(jiān)管部門有關(guān)外包管理的法規(guī)及公司現(xiàn)有外包政策開展，本著審慎評估和密切監(jiān)督管理的原則，確保公司非核心業(yè)務(wù)的外包運(yùn)營正常和健康開展；保障客戶信息的絕對安全；保持公司業(yè)務(wù)的持續(xù)運(yùn)轉(zhuǎn)，以及公司聲譽(yù)不受外包風(fēng)險影響。Thecompanypaidhighattentiononoutsourcingriskmanagement,hadestablishedthecompany’soutsourcingrelatedpolicies.Thecompany’soutsourcingbusinesshadbeencarriedoutbystrictlyfollowingtherelatedexternalregulationsandinternalpolicies.Undertheprinciplesofprudentialriskassessmentandclosesupervision,XXChasbeendedicatedinensuringtheoutsourcingoperationofnon-corebusinessrunningsmoothlyandhealthily;guaranteeingtheabsolutesecurityofcustomerinformation;maintainingthecontinuityofcompanybusiness;aswellasavoidingtoputthecompany'sreputationatstakeduetotheoutsourcingrisk.根據(jù)銀監(jiān)局的監(jiān)管意見，針對外包管理存在的問題，公司已在風(fēng)險控制部下設(shè)立專門負(fù)責(zé)外包風(fēng)險管理的操作風(fēng)險管理分支部門，調(diào)整了外包管理架構(gòu)，明確了管理職責(zé)；已經(jīng)開展了對外包業(yè)務(wù)的內(nèi)部審計和操作風(fēng)險評估；注重對外包活動的盡職調(diào)查，加強(qiáng)了外包業(yè)務(wù)流程管理；根據(jù)優(yōu)化后的公司《外包政策》，修訂了與還款提醒服務(wù)商的相關(guān)《外包合作協(xié)議》。FollowingCBRCsupervisoryopinion,XXCSetupanoperationalrisksectionresponsibleforoutsourcingriskmanagementunderriskdepartment,adjustedoutsourcingmanagementstructureandclarifiedmanagementresponsibilities;implementedinternalauditandoperationalriskevaluationonoutsourcings;emphasizedduediligenceof

outsourcingsandimprovedoutsourcingproceduremanagement.We’veupgradedtherelevant“OutsourcingCooperationAgreement”withrepaymentremindingagenciesbasedontheupdated“OutsourcingPolicy”oftheCompany.聲譽(yù)風(fēng)險ReputationalRisk我公司管理層對輿情管理工作高度重視，依據(jù)公司內(nèi)部的《危機(jī)公關(guān)指南》和《聲譽(yù)風(fēng)險管理政策》等文件制定了一系列加強(qiáng)輿情管理的措施。隨著公司業(yè)務(wù)的拓展，重點加強(qiáng)了地方公關(guān)團(tuán)隊的建設(shè)，以做到更有效的輿情監(jiān)控和更充分的媒體溝通。對于發(fā)生的輿情，我公司認(rèn)真搜集整理，并針對輿情的來源，成因，規(guī)模和傳播方式等進(jìn)行分析研究。同時，我公司也加強(qiáng)完善公司各部門間的協(xié)調(diào)聯(lián)動機(jī)制，確保輿情發(fā)生時能夠第一時間定位來源，查明起因，拿出對策。這些措施有效地管理了公司的聲譽(yù)風(fēng)險，xx年全年，我公司未發(fā)生重大聲譽(yù)風(fēng)險事件。Basedonthecurrenteffectiveinternallawsof<ReputationRiskManagementPolicy>and<CrisisCommunicationGuidelines>,theHCCFC’smanagementboardpaidhighlyattentiontothepublicopinionmanagementandreputationrisk,especiallyduringtherolloutprocedure.TheregionalPRteamwasenhancedtostrengthenthemonitoringandcommunicationwithlocalmedia.WekeeponmonitoringandarchivingthepublicopinionaboutHCCFC,toanalyzethetopic,reason,scaleanddistributingmethodofthepublicopinionaboutHCCFC.Wealsostrengthenthecross-departmentlinkagemechanismandreportchannels,toensurewewouldlocatethesourceandfindthereasonofthepublicopinionatfirsttime,andmakeouteffectivesolution.Thosemeasureseffectivelylowerthereputationrisk.Inxx,HCCFCdidn’thaveanymajorreputationriskissue.控制活動ControlActivities公司結(jié)合風(fēng)險評估結(jié)果，通過運(yùn)用相應(yīng)的控制措施，將風(fēng)險控制在可承受度之內(nèi)。公司對各項主要業(yè)務(wù)制定了相應(yīng)的政策、制度或程序，并保持了統(tǒng)一的業(yè)務(wù)標(biāo)準(zhǔn)和操作要求，并保證其連續(xù)性和穩(wěn)定性?？刂拼胧┌ǎ翰幌嗳萋殑?wù)分離控制、授權(quán)審批控制、會計系統(tǒng)控制、財產(chǎn)保護(hù)控制、預(yù)算控制、運(yùn)營分析控制和績效考評控制等。Thecompanyhas,inaccordancewiththeoutcomeofitsriskassessmentandthroughpropermeasures,implementappropriatecontrolactivitiestoreduceriskstowithinthecompany’sriskappetite.TheCompanyhasmaderespectivepolicies,bylawsorproceduresforkeyareasofitsbusiness,maintaineduniformbusinessstandardsandoperationalrequirements,aswellasguaranteedthecontinuityandstabilityofCompany’sbusiness.Controlactivitiesincludesegregationofduties,delegationofauthorityapproval,accountingsystemcontrol,safeguardingofproperties,budgetingcontrol,operationalanalysisandperformanceappraisal.公司明確劃分了相關(guān)部門之間、崗位之間的職責(zé)，以確保職責(zé)分離、橫向與縱向相互監(jiān)督制約。TheCompanyhasclearlydividedthedutiesamongrelevantdepartments,posts,andensuredthedivideddutiesaswellashorizontalandverticalmutualsupervisionandrestrictions.涉及資產(chǎn)、負(fù)債、財務(wù)和人員等重要事項變動均不得由一個人獨(dú)自決定。Thechangesofimportantmattersinvolvingassets,liabilities,financeandpersonnel,etc.havenotbeendecidedonsolelybysomeonehimself.公司明確了重要崗位，并制定重要崗位的內(nèi)部控制要求，對重要崗位人員實行強(qiáng)制休假制度。Thecompanyhasdefinedimportantposts,formulaterequirementsforinternalcontrolofimportantposts,andimplementcompulsoryleavesystemforpersonsholdingimportantposts.公司嚴(yán)格實施授權(quán)審批控制，明確各崗位辦理業(yè)務(wù)和事項的權(quán)限范圍、審批程序和相應(yīng)責(zé)任。Thecompanycarryoutdelegationofauthorityapprovalcontrolstrictly,clearlydefinestheauthorityandlimitsofeachstaffposition,theapprovalproceduresandresponsibilities.公司的會計系統(tǒng)嚴(yán)格執(zhí)行著國家統(tǒng)一的會計準(zhǔn)則制度，公司還加強(qiáng)了會計基礎(chǔ)工作，明確了會計憑證、會計賬簿和財務(wù)會計報告的處理程序，從而保證會計資料真實完整。TheaccountingsystemoftheCompanyisrigorouslycomplyingwiththecountry’sgenerallyacceptedaccountingprinciples.theCompanyalsoperformedbasicaccountingactivitiessoundlyandclearlydocumentstheproceduresrelatingtohandlingofvouchers,bookkeepingandfinancialreportinginordertoensurethevalidityandcompletenessofaccountinginformation.公司還建立了財產(chǎn)日常管理制度和定期清查制度，建立了財產(chǎn)記錄、實物保管、定期盤點、賬實核對等措施，以確保財產(chǎn)安全。Thecompanyhasestablishedroutinepropertymanagementandregularinventorycheckingpoliciesandensuredthepropersafeguardingofpropertiesthroughkeepingproperrecordofpropertiesowned,safeguardingofphysicalassets,performingregularinventorycounts,reconciliationsandothermeasures.公司實施了全面預(yù)算管理，明確各責(zé)任單位在預(yù)算管理中的職責(zé)權(quán)限，規(guī)范預(yù)算的編制、審定、下達(dá)和執(zhí)行程序，強(qiáng)化預(yù)算約束。Thecompanyhasimplementedacomprehensivebudgetarymanagementsystem,definebudgetsetting,approvalcommunicationandexecutionrelatedprocedures,clearlydefinestheauthoritiesandresponsibilitiesofaccountableparties,andexercisesbudgetaryconstraints.通過運(yùn)營分析控制，公司定期開展運(yùn)營情況分析，發(fā)現(xiàn)存在的問題，及時查明原因并加以改進(jìn)。Throughoperationalanalysiscontrol,thecompanyhascarriedoutperiodicoperationalanalysiswhereshortcomingsarediscovered,identifytheircausesandmake除此之外，公司建立和實施績效考評制度，科學(xué)設(shè)置考核指標(biāo)體系，對公司內(nèi)部各責(zé)任單位和全體員工的業(yè)績進(jìn)行定期考核和客觀評價，將考評結(jié)果作為確定員工薪酬以及職務(wù)晉升、評優(yōu)、降級、調(diào)崗、辭退等的依據(jù)。Inadditionthis,thecompanydevelopedandimplementedaperformanceappraisalpolicy,systematicallydevelopsasetofperformanceindicators,carriesoutregularandobjectiveappraisalsofperformancesofdepartmentsandemployeesandusestheresultsasthebasistosupportemployees’remuneration,promotion,praise,demotion,transferintonewpositions,resignation,retirementandotherrelevanthumanresourcemanagementactivities.公司還建立重大風(fēng)險預(yù)警機(jī)制和突發(fā)事件應(yīng)急處理機(jī)制，明確風(fēng)險預(yù)警標(biāo)準(zhǔn)，對可能發(fā)生的重大風(fēng)險或突發(fā)事件，制定應(yīng)急預(yù)案、明確責(zé)任人員、規(guī)范處置程序，確保突發(fā)事件得到及時妥善處理。Thecompanyestablishedadvanceriskwarningandemergencyresponsemechanisms,clearlydefinetheadvanceriskwarningcriteria,andinrelationtopotentialsafety,environmentalprotectionandothermajorrisksoremergencies,establishanemergencyresponseplan,clearlyallocateresponsibilities,formalizehandlingprocedurestoensurethatemergenciesarerespondedtoinatimelyandpropermanner.整體而言，公司的內(nèi)控體系是行之有效的，并且是根據(jù)公司業(yè)務(wù)規(guī)模的擴(kuò)大和變化在不斷完善的。Overall,theinternalcontrolsystemisefficient,operationalandconstantlyimprovingtomatchthegrowingsc