Study On Internal Control Of Loan Guarantee In ADBC NM Branch

Loan is Main business of bank, the bank loan interest income of bankperformance in China for the most part. Agricultural development bank NM branch isagricultural policy bank, loan is its main business, loan interest income accounts formore than98%of their total income. Bank loan risk to prevent measures is mainlychoose good loan object, loan project and do real loan guarantees. According to theagricultural development bank NM branch practice, do real loan guarantee caneffectively prevent the borrower moral hazard, can cause the borrower activelyperform due debts.Study loan guarantee internal control from two aspects: first is a loan guaranteeitself inherent risk. For bank faces all kinds of risk analysis, to distinguish betweenwhat is the risk of loan guarantees, which are other risks, take the research object, atargeted research. The second study loan guarantee internal control risks. Loanguarantees the existence of internal control and consistent operation of loan guaranteelegal and effective is essential."Enterprise internal control basic norms","form acomplete set of enterprise internal control guidelines" and "commercial Banksinternal control guidelines" for bank internal control made specific provision, but theBanks how to develop its own internal control policy still has a certain difference.Agricultural development bank NM branch as a policy bank branches, internal controlhas revealed its characteristics and has distinctive characteristics in terms of loanguarantee control. Must therefore be cobwebs from several internal control policy,accurate precipitation loan guarantee internal control policy.Loan guarantee risk both from the inside of the bank, also has from the loanobject, and from the macro aspect; Both can precautionary non-system risk throughrisk policy, also has not dispersed system risk. These risks are intertwined. Theserisks pose a serious threat to the loan security. Based on the agricultural development bank NM branch loan guarantee policy and internal control policy, in-depth analysisof the bank loan guarantee the various risks facing the internal control, analysis ofrisk factors, find out the root cause.Agricultural development bank NM branch loan guarantees the internal controlsystem, there are many control defects and imperfections, there are a lot of loopholesand risk. Under the condition of the overall macroeconomic situation is not optimistic,the urgent need for the existing internal control policies, processes, and measures torevise, supplement and perfect. This article in view of the agricultural developmentbank NM branch loan guarantee internal control present situation, according to theCOSO 《internal control—integrated framework》"to provide a theoreticalframework, according to ask questions, analyze and solve problems, to loan guaranteebusiness linear process and internal control policy as the research object, combinedwith the problems of loan guarantee in practice, the loan guarantee business in-depthanalysis, screening process, find out the key risk points, analyze the agriculturaldevelopment bank NM branch loan guarantee internal control defect, put forward theimprovement measures and countermeasures, so as to improve and strengthen theinternal loan guarantee system, improve the level of risk control.This article is divided into four parts, the first chapter is introduction, elaboratesthe research background, research significance, and the internal control and loanguarantees to carry on the summary of theory and practice. The second chapter is theNM branch loan guarantee risk present situation and existing problems of internalcontrol. In this chapter, through a brief introduction to NM branch and history arebriefly introduced, the research provides the necessary background information andinfluence its loan guarantee of internal control environment factors. Then introducesthe NM branch current loan guarantee business processes, loan guarantee internalcontrol present situation, the problems of loan guarantees, loan guarantee itselfinherent risk. The third chapter is the NM branch loan guarantee internal control riskand reason analysis. This chapter expound the NM branch loan guarantee internalcontrol risk, detailed analyze the risk internal control aspects of the causes. The fourthchapter puts forward the perfection of the NM branch loan guarantee risk controlcountermeasures. This chapter according to the COSO 《internal control—integrated framework》"to determine the five elements of internal control of interpretation,especially on the NM branch loan guarantees perfect internal control path.Based on the agricultural development bank NM branch loan guarantee internalcontrol as the research object, expanding the area of the internal control is. Hope thisarticle can be attached to the inside the bank loan guarantee to prevent provide certainreference, is also looking forward to further enrich the loan guarantee internal controlresearch through practice.