Study On Inter Control Of Rural Credit Cooperation

Modern economic management tells us that the internal controls which is regarded as the self-containment behavior of enterprise's restraining and self-management is the indispensable important mode of management of guaranteeing safe enterprise management and realizing its objective of operation. Rural credit cooperative as high liabilities, risky special financial enterprise, regards taking precautions against and controlling risk as its most important work all the time. Economic cases taking place from bankruptcy of Bahrain Bank to recent financial system, almost there is not one that is not caused by tightly control inside the financial institution. So based on theory principle and practical experience both domestic and abroad, and fixed on the problems in the internal control, it is meaningful to promote and improve the construction of internal control system based on our national conditions and rural credit cooperative. The main content of this subject includes: General theory summary of internal control in the rural credit cooperative, gives an introduction of the concept, intension, basic key element and the limitations in the internal control system itself. Current situation, existing problem and analysis of origin cause of formation that are controlled inside the rural credit cooperative of our country; Foreign banking theory achievement in internal control and practical experience and the meaning in promoting and perfecting the construction of internal control system in the rural credit cooperative. Through the above research, based on the theory achievement and practical experience in internal control of using the domestic and international inside for reference and controlling, base on the national conditions of our country, structure out the framework of the control system inside a rural credit office of our country suitable for rural credit office. Make every effort to find an effective way to solve the problems existing in the internal control effective. It includes the following several part concretely:It is the foreword in the first part including the source of the subject of the selected title and selected title background, five parts of contents of researchpurpose and meaning, domestic and international research dynamic status and subject research method, content and re-set target of the subject. First of all, it points out that the rural credit office of our country is the independent legal person of" independent management, taking risks by oneself, profit-and-loss responsibility, self-discipline " as the local financial institution, the assets are in small scale, it is relatively weak to resist risk ability. Inclination accusing of the marginalisation in rural credit cooperative has appeared. Secondly, it has made brief introduction to domestic and international relevant organizations and experts, scholars about the research results that are controlled inside the banking, and pointed out the research contents, re-set target and innovation of a subject on this basis.The second part is the summary of general theory about the inside control of the rural credit cooperative. It introduces the different developing stages about inside control and the brief understanding of the inside control concept to rural credit cooperative at first partly originally. Then it introduces the key elements, content about inside control to the rural credit cooperative. It pointes out the limitation of the inside control system itself finally. And make every effort to hold the general theory about the inside control in the rural credit cooperative wholly, treat the control function inside the rural credit cooperative dialectically.The third part is current situation and questions on inside control in the rural credit office of our country. First of all, it gives the summary of historical evolution of development of the rural credit office of our country. And divide the foundation and development of inside control system of the rural credit office of our country roughly into three stages. Secondly, according to the author's investigation result, it enumerates out some subject matters about the inside control existing in the rural credit office of our country. Finally, it analyses the reasons of the weakness of the inside control in the rural credit office from inside and outside two aspects.The fourth part is the theory and practice within the industry ofinternational bank. At first it introduces Palestine committee and also its research and understand about inside control of the bank, and study Palestine match committee and the position and function in the international banking of " Palestinian match system " on the whole, then recommends the spirit and principle relevant with the inside control in the Palestine system especially. Secondly, it takes Germany, Japan, financial supervision authorities of U.S.A. as an example to introduces much attention the supervision authorities abroad paid on the inside control. Finally, it summarizes the inside control practice of the foreign banking institution and reference meaning to the inside control of the rural credit office.The fifth part is to construct the inside control system of the rural credit office which is suitable for national conditions. At first, this part points out the realistic conditions we met when we set up the inside control system of the rural credit office of our country. Then it puts forward the basic demand and basic principle that should be followed when we set up the inside control system of the rural credit office of our country. Secondly, it design the inside control system of the rural credit office of our country on the whole by Systematic theory and explains the structure and function of the control system inside the rural credit office in an all-round way. Finally, it puts forward the basic way and guarantee measures which can develop and perfect the internal control system of the rural credit cooperative of our country.