XY In Anhui Province Rural Commercial Bank Credit Risk Internal Control Research

As a support rural economic development in China’s main Banks, rural commercial bank’s influence cannot be ignored. The development of rural economy, the local economy is inseparable from the support of rural commercial bank. As the financial system reform and the gradual liberalization of interest rate regulation, Banks can no longer rely on credit spreads. Rural commercial bank’s main business is relatively single, therefore face greater challenges. Credit business as the mainstay of China’s rural commercial bank business, in support of China’s rural economic development plays an irreplaceable role. Risk control conditions of the credit business in a certain extent determines the operating conditions of the bank. Therefore, strengthening the rural commercial bank credit risk internal control system construction is of great urgency.Based on the above background, this article with XY rural commercial bank in anhui province as the research object, analyzes the management status of credit risk, operational risk management status, and internal auditing present situation, and combined with the specific case of loans, the comprehensive analysis of the credit risk internal control the cause of the poor, and from the internal accounting control, risk management, internal audit in three aspects to illustrate how should build the XY rural commercial bank credit risk internal control system, help the XY rural commercial bank to improve the quality of its credit funds, so that the XY rural commercial Banks to get a better development.This article uses the literature research, qualitative analysis, case analysis, sums up the research method of combining, find out the XY rural commercial bank credit risk internal control problems, analyze the cause of the inadequate internal control and build perfect credit risk internal control system in order to solve the problem of credit business. Refer to state-owned Banks and joint-stock Banks internal control system, and combined with the actual situation of XY rural commercial bank, establishing and perfecting the XY rural commercial bank credit risk internal control system, to control XY rural commercial bank credit risk.This paper argues that improve the quality of the XY rural commercial bank credit funds, should perfect their internal control system construction. Construction of XY rural commercial bank internal control system should be from increasing internal accounting control, risk management, improve the effectiveness of internal audit in three aspects.