Research Of Internal Control Of Small And Micro Credit In Commercial Bank

At present, China's economy is developing at an unprecedented speed, small and micro enterprises have sprung up in the jungle of the economy. As the leading force of the national economy, small and micro enterprises have made great contributions to the prosperity of the economy, the development of the market, the progress of science and technology, as well as to meet the needs of the people. Today, most of the small and micro enterprises regard small and medium-sized banks as its main channel for the financing. Therefore, small and medium-sized banks should take up the mission to provide funds for small and micro enterprises at this time.The research object is the internal control of small and micro credit businesses in B rural commercial bank. At the beginning of the establishment, B rural commercial bank aimed at loans for small and medium-sized enterprises. Especially after the establishment of small and micro business department, B rural commercial bank provided financial support to small and micro businesses. However, with the increase of small and micro credit businesses, B rural commercial bank is also facing huge credit risk. Therefore, B rural commercial banks urgently need to establish a reasonable, scientific and complete internal control system for preventing small and micro businesses credit risks.First of all, this paper introduces the research background and research significance, domestic and foreign literature reviews and comments, research ideas and methods, innovations and shortcomings, as well as the deep analysis and research of the concepts and theoretical basis of small and micro businesses, internal controls and the necessity of internal controls for the small and micro credit businesses in B rural commercial bank.Secondly, there are the literature research method, case study method, field interviews, descriptive statistics method in this paper. This paper analyzes the internal controls of the small and micro credit businesses in B rural commercial bank, including the status of internal control environment, risk identification and evaluation, the status of control activities, information communication and feedback situation, as well as the status of internal supervision and internal audit. This paper explores the flaws and vulnerabilities of the internal control of the small and micro enterprise credit risk in B rural commercial bank.Finally, in connection with these flaws and vulnerabilities, this paper proposed solutions and countermeasures in order to ensure B rural commercial banks to provide more quality services for small and micro enterprise customers, to promote the smooth development of the small micro enterprise credit business in B rural commercial bank, to reduce the number of bad loans, to improve the visibility of small and micro enterprise credit business, and to achieve the target of the management of the rural commercial bank B.Through the analysis of the case, this paper hopes to have a practical guidance for the small micro credit business in B rural commercial bank, and to improve the other commercial bank small and micro enterprise credit business internal control in our country. At the same time, the sustainable development of rural commercial bank can promote local economic development, and effectively promote inclusive finance, and improve the financial system.