Research On Internal Control Of W District Rural Credit Cooperatives

Rural credit cooperatives as the main financial institutions in rural areas of China, to promote "three agriculture" problem solving plays a vital role. At the same time, the rural credit cooperatives, as one of the financial institutions with high risk and high debt, have a special business objects and business nature. It must reduce the risk to a great extent and ensure the safety, liquidity and profitability of assets, ultimately to achieve the profit maximization. In recent years, various business of China’s rural credit cooperatives has developed rapidly. At the same time, rural credit cooperatives have established and perfected the internal control system and mechanism of a series of exploration, preliminary built decision-making, execution and supervision of the internal control system of checks and balances. But, look from actual operation situation of rural credit cooperatives, the internal control mechanism still has some obvious flaw and the insufficiency, need to be further improved and perfected.This paper expounds on the internal control theories of game theory, system theory, cybernetics. It is based on the theory of internal control research at home and abroad, combined with the internal control present situation of W rural credit cooperatives. Though the research of its internal control management problems, based on the actual reference for domestic advanced theory about internal control research, this paper put forward realistic countermeasures of perfecting internal control system construction for W rural credit cooperatives development.Establish a set of risk prevention and control oriented unified management, sound system, clear, efficient operation, reporting relationships and clear responsibilities of the internal control system in W. By building up a harmonious internal control management culture, systematic, comprehensive, continuity of the sound system of internal control, strengthen the system of execution, build a system of internal control, internal control, internal control supervision and the trinity system of risk management, make full use of modern science and technology information technology, build up and down mechanism of vertical and horizontal combination of information communication, timely report the problems found during the internal supervision in W, to ensure that the management can be measured quickly identify, analyze, and take timely measures to control, in order to minimize business risks, ensure that W prudent management of rural credit cooperatives, compliance.