Research On The Internal Control Of Commercial Banks' Micro - Credit Business Under The Condition Of Transition Economy

Sound and effective internal control system has become an important means of commercial banks to guard against the risk, For any bank, to strengthen the internal control is a very meaningful subject. Small business financing has been a worldwide problem, commonly known as the Mcmillan gap, financial services to small enterprises small credit business is facing the information asymmetry, the difficult security, high risk based on the issues, has always been a difficult problem in banking. In the current transition economy, market competition is becoming increasingly fierce, the commercial banks have to sink into the business, small micro credit field, forming potential of the feudal lords vying for the throne; however in the small micro credit business internal control, but few banks can construct effectual system. How to from their own reality, strengthen the research of small micro credit business, establish sound internal control system of small business credit, the commercial banks to improve the internal management level and risk prevention and control capacity, enhance core competitiveness, realize the healthy and rapid development, has a very realistic and far-reaching significance, worthy of our in-depth discussion and analysis.Based on the XX commercial bank small micro credit business as the research object, on the basis of reading relative literatures, the enterprise internal control theory, reviews the development of internal control theory and bank small micro credit business internal control status and achievements of the research, analysis of the XX commercial bank as a commercial banks generally or unique existence internal control issues, and focuses on the analysis of XX commercial bank in the small unique practices of credit business internal control, internal control scheme is proposed to meet the need of the development of the commercial bank.This paper uses the method of normative study and case study, the economic transformation of China under the background of commercial bank small micro credit business internal control were studied, hoping to promote the development of internal control of our country commercial bank small micro credit business. The full text is divided into seven parts. The first chapter, mainly elaborates the research background, the significance of the topic, research purpose, research contents and methods. The second chapter is the literature summary. The third chapter describes the status quo of transition economy, small micro credit business. The fourth chapter analyzes the existing problem and origin of commercial bank small micro credit business. The fifth chapter takes XX bank as an example, elaborates its to solve the financing difficulty of small enterprises in the overall scheme. The sixth chapter of XX commercial bank in the perfect small micro credit business internal control measures and methods. The seventh chapter is the conclusion, points out the conclusions and the limitations...