Research On W Commercial Bank’s Internal Control Of Credit Risks

Commercial banks as special enterprises operating currency has been from the traditional administrative organs attached to the enterprise become legally independent, self-financing business of modern financial enterprises, the rapid developments of the financial market especially the integration of the global economy and international financial market tight fusion for domestic commercial banks to bring no small pressure and the development of credit risk, China after joining WTO to open financial market commitment to the commercial bank business philosophy brings update and challenges. Commercial banks operating principle of three-safety, liquidity, profitability, safety is always in the first place, only the asset in order to guarantee the security of the flow of asset and profit, and assets of the credit assets is the key to profits.China Banking Regulatory Commission in2007issued " guidelines for internal control of commercial banks ", from the unified credit granting management, perfect customer credit risk identification and monitoring system, improve the credit decision and approval mechanism, to prevent a single customer, affiliated enterprise customers and group customers credit risk is highly concentrated, prevent the violation of the principle of credit granting loans and loan relationships., prevent credit funds use and many other aspects of the commercial bank’s internal control system put forward the principle requirements.At the same time, research on bank risk management theory, from the business compliance, strengthen the external supervision, improve the bank’s core capital, credit risk causes aspects of risk control, but also from the disposal of non-performing assets of about how to control the risk of various theories, because of different angles, different ideas, focus the framework of analysis, conclusion is different, there are great differences between. But careful analysis theory, can be found, most of the bank risk management and control of the paper, it can be attributed to how to strengthen the bank risk management ability of the basic points, such as the emphasis of bank internal control system construction, combing the bank credit, strengthening credit business process management" two checks" requirements. Can say the internal risk control request, is the bank risk control theory is an important stage of development, also is true to the problem key key. While the internal control system to prevent credit risks can really play a key role, can effectively guard against credit risk, reduce the loss of banks, depend on two points:one is the design of the internal control system is whether reasonable, accord with our country commercial bank actual requirements, whether from each node to the credit risk to the sustained release action; two the credit personnel of the internal control system of the executive power, whether it is reasonable to rights to restrict action, whether there is the key point to avoid moral hazard.The purpose of this article is to actively explore the bank risk management internal control system construction, maintenance, implementation of other aspects based on the theory of W, the actual situation of commercial banks on the basis of the analysis, proposes the reasonable, effective internal control of credit risk on the proposal, for commercial banks to improve the level of internal control, prevention of credit risk give advice and suggestions.This paper is divided into the following sections:The introduction part mainly from three aspects:writing, namely the selected topic background and the basis, research contents and literature review.The text mainly from six parts compose:The first is the credit risk and internal control interpretation, then, the second part, the third part of the analysis of W commercial bank credit risk status and the reasons of its formation, the fourth part of the W commercial bank credit risk internal control framework construction method, the last part is the conclusion.