Research On Accounting Internal Control Problem In The Unified Corporation Of Rural Credit Cooperatives

Finance is the key segment of modern economic system. Financial world have boosted the globalization, freedom and creation since 90's last century. Finance risk also becomes obvious. Financial crisis happens here and there around the world, especially in banking industry. Rural credit cooperative as high liabilities, risky special financial enterprise, regards taking precautions against controlling risk as its most important work all the time. Although with the reform of the rural credit cooperative, agencies are unified as one agency, and there are founded cooperative institutions at province level, even the ability of accounting internal control is improved, but there still have many problems. So based on theory principle and practical experience, and fixed on the problems in the accounting internal control, it is meaningful to promote and improve the construction of accounting internal control system based on our national conditions and rural credit cooperative.This thesis has the accounting internal control system of Ningbo cooperative institutions as the analysis objective. From the view of theories and practices, I analyzed the present situation and the further improvement methods in the accounting internal control system of our rural cooperative institutions and give proper suggestion for our rural cooperative institutions.The main content of this subject includes:General theory summary of accounting internal control in the rural credit cooperative, gives an introduction of the concept, intension and the importance itself. Current situation, existing problem and analysis of origin cause of formation. Then with Ningbo cooperative institutions as example, structure out the framework of the accounting control system inside a rural credit cooperative. Make every effort to find an effective way to solve the problems existing in the accounting 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.The second part is the summary of general theory about the accounting inside control of the rural credit cooperative. It makes 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 cooperative of our country, then the reason for the existing problems. It introduces the different reforming stages about inside control and the brief understanding of the accounting inside control concept to rural credit cooperativeThe forth part is to construct the inside accounting control system of the rural credit office which is suitable for national conditions, with Ningbo cooperative institutions as example.