Research On Internal Control Of The Credit Risk Of N Bank’s Micro Finances

With the rapid development of China, micro enterprises appeared quickly, and a lot ofmicro enterprises need bank loans while they have difficulty in securing bank loans from bigbanks, such as Industrial and Commercial Bank of China, China Construction Bank and so on.Because of the lack of bank loans, these enterprises developed slowly.N Bank is one of city commercial banks in G province and its operation objection is toprovide services for micro enterprises. For that,the development of micro finances has a biginfluence in N Bank. As the fast development of micro finances, their non-performing loansratio raised. We believe that N Bank faces the credit risk even though the micro loan is such abig cake for it. N bank has to create an internal control system for preventing the risk. Thiskind of system is not only good for perfecting the operation mode of N bank, but also goodfor enhancing the brand image.There are theory and case study in this paper. First of all, there is an introduction oninternal accounting control of micro loans in detail, then it analysizes the current situation andthe problem of micro loans, lastly the author gives some advices in solving the problem.