The Study Of BD Rural Credit Cooperative Internal Control Problems And Countermeasures

Rural credit cooperatives as the main financial institutions in rural areas of China, is themost important channel of financing of agriculture and rural economy, while it promotes thedevelopment of agriculture and rural economy, and increasing the income of farmers hasplayed a positive role in promoting. But most rural credit cooperatives are faced with poormanagement, the proportion of non-performing assets operation efficiency is low. The factorsthat lead to rural credit cooperatives are in the predicament are various, but the creditcooperative itself, not strict internal control is an important reason.This paper through the research of BD rural credit cooperatives internal control problems,put forward the basic thought of BD, and improve the development of rural creditcooperatives, both practical and forward-looking rural credit cooperatives internal controlsystem. Establish a set of internal control system to control the risk characteristics of theregulations perfect, responsibility clearly, orderly, self-discipline, flexible and efficient in thesystem of rural credit cooperatives in BD, The formation of the agency to subordinateagency of longitudinal control mechanism, organization and department internal self-restraintmechanism, the department and between the front and backbetween the horizontal restraintmechanism, the information communication between levels of smooth rural creditcooperatives channels, so that management can quickly identify and correct bad situation,realize standardized management, the operation risk and economic cases down to a minimum,to ensure that the laws and regulations of the state and the rural credit cooperatives internalrules and the implementation of the system, to ensure the full implementation of thedevelopment strategy and business objectives.This paper first describes the COSO and Basel Committee about the theory of internalcontrol, and then introduce the People’s Bank of China study of internal control theory, andthen specific to the rural credit cooperatives, application of theory. Secondly, the historyof thedevelopment of the internal control of BD rural credit cooperatives, analysis of the currentsituation of internal control in BD rural credit cooperatives, and the existing problems, find out the reasons for weak internal controls; According to safety, efficiency principle, in view ofthe main elements of BD rural credit cooperatives internal control system, combined with thepresent situation of internal control of rural credit cooperatives and some reasonablesuggestions are put forward to construct the rural credit cooperatives internal control system.