Analysis On The Construction Of Internal Control Of Rural Credit Cooperatives

Established for over60years, Rural Credit Cooperatives has always played animportant role of financial main force in the service of resulting the problems of“agriculture, rural, farmers”, and supporting local economic development. For many years,although the business development of Rural credit cooperatives by leaps and bounds,internal control system construction is slightly lags behind, resulting in part of the internalcontrol in recent years, rural credit cooperatives frequent case, geive credit cooperativescaused a huge capital loss, which seriously affected the credit cooperatives social image.Although many scholars of theorists more research on the operation and development ofChina’s rural credit cooperatives, but the internal control system for rural creditcooperatives do not form a system of in-depth research, so that the rural creditcooperatives in the operation and development still exist many institutional levelinsufficient to affect the long-term rural credit cooperatives, robust and efficientdevelopment. In this paper, the literature search method, case studies to expand the depthand systematic study of the law, expert interviews, customer surveys, as well as acombination of qualitative and quantitative analysis methods, etc. of the internal controlsystem of the rural credit cooperatives..The internal coUntrol snystemR is noet yetg in-diepsth emtpeloyeers the heart of the lack ofideological education of staff, highlights the risk of moral hazard; ineffective andimplemented internal control, poor staff compliance awareness; the control constructionauditing supervision and restraint deletion, the audit oversight than a mere formality; sidedpursuit of the deposit-taking business development, ignored the potential risks。Ourcountry’s theory in recent years has been to our country rural credit cooperatives ofinternal control theory research, but there are a series of problems need further study, suchas the internal control construction thought concept, system implementation, supervisionand constraint problem and so on. This paper is in China’s rural credit cooperatives fromthe construction of internal control systems of present situation, adopt scientific researchmethods, combined with rural credit cooperatives present situation of the construction ofthe internal control, deeply analyzing the typical cases of deep excavation roots, analyzes problems of internal and external causes, draw lessons from domestic and internationaladvanced internal control system construction, to improve the construction of internalcontrol systems of rural credit cooperatives measures, make great efforts to build effectiveinternal control system framework, strive for the healthy development of the rural creditcooperatives in the future lay a strong internal security.