The Internal Control Of The Shandong Dongping Rural Cooperative Bank

Internal control as a means of supervision, constraints, and evaluation ofenterprise production and business activities, and the management of Nissan, hasevolved within the rural credit cooperatives to contain and supervision andmanagement of core means. Rural credit cooperatives, as special collective enterprises,from the beginning of the chaotic management, internal controls exist in name onlyto turn around now, all good indicators of regulatory and internal control systemgradually established, and has gone through decades of ups and downs transform.However, due to the distortion of the historical legacy, institutional, defectmanagement, rural credit cooperatives in internal control problems has becomeincreasingly prominent, and the lack of core competitiveness and creativity broughtabout as a result of internal control issues, internal mess operation and servicephilosophy behind restricting further development and reform. Therefore, the study ofinternal control in the management aspects of the role of rural credit cooperatives andto improve internal control problems in practical significance, is conducive to theformation of business development and long-term competitive strength.In this paper, Dongping Rural Cooperative Bank (formerly Dongping CountyRural Credit Cooperative Union Agency), for example, describes the internal controlaspects of rural credit cooperatives, scientific, qualitative analysis of congenitaldeficiency and acquired weakness of internal control of rural credit cooperatives. Themain problem is the system and the system is not sound, backward businessphilosophy and lack of understanding on the means and experience as well asmanagement problems. The formation of these issues is the reason, on the one hand,the construction of the system of internal control is required to meet the actual use andset, but also in line with the regulatory requirements of the regulatory authorities andthe legal norms, to improve and perfect the system of internal control system requiresa long-term the process, which is precisely the soft underbelly of the internal controlat this stage. On the other hand, the system is not perfect and the lack of businessmanagement experience directly led to the current management situation of ruralcredit cooperatives, also caused by the lack of business philosophy and understandingas well as backward on the means and experience.Therefore, the question before us has been very obvious, but how to solve theproblem become a dilemma. Through the implementation of the study, a single or a few measures and can not be completely thorough internal control, a good primer onthe right track and play its role, we need a system, a sound, the development of theinternal control System to solve this problem. The face of the problem, we haveestablished a comprehensive rural credit cooperatives internal control model (ITM),based on the model of a full set of the internal control system. Proposed for ruralcredit cooperatives current practical point of view, the main is to create a goodinternal control environment; understanding and management of business risks;strengthening internal control measures; strengthen the supervision of internal andexternal audit. Only in these ideas and measures to jointly coordinate gradualpenetration play to gradually guide the internal control play a role to promote thehealthy development of enterprises. In short, on the basis of a combination of theoryand practice, the consolidated effective way to enhance the internal control, betterservice and management and development, our study of the long-cherished wish.