The Study On Building And Implementing The Internal Control System For Gansu Province Rural Credit Association

This paper mainly studies on the internal control system of Gansu Province Rural Credit Cooperative through theoretical analysis and practical research. By conducting a systematic study on the existing problems and causes of Gansu Province Rural Credit Cooperative and learning from foreign advanced practical experience and theory, the paper innovatively proposes the internal control system for Gansu Province Rural Credit Cooperative based on the Enterprise Risk Management (ERM) model, and formulates a number of targeted measures to improve the internal control for Gansu Province Rural Credit Cooperative.First, the article gives a comprehensive and systematic introduction to the theory and concepts of internal control, especially the concept of design, model, content, objectives and basic framework of Enterprise Risk Management (ERM).Then, investigates the basic status of internal control and risk management of Gansu Province Rural Credit Cooperative, analyzes specific problems from the aspects of corporate governance, human resources management, enterprise value, risk control consciousness and framework, and summarizes four root reasons result in the weakness of internal control. Furthermore, construct a internal control system based on the Enterprise Risk Management (ERM) model. Finally, based on ERM model, put forward four specific measures for improvement, which are optimizing the internal control environment, constructing a reasonable risk management framework, improving the information management and strengthening the auditing supervision.Based on the above research, this paper will provide theoretical and practical advice for improving the internal control system, preventing from risks and maximizing the enterprise value.