The Research On Rural Credit Cooperative Credit Risk Internal Control

With the advancement of China's financial reform,banks which are associated with various aspects of economic activity has been becam e the focus of attention,and the rural credit cooperatives have also play a vital role to our country's agriculture and rural economy.But at present many rural credit cooperatives have the problem such as high defective rate,poor management benefit,ch aos of internal management etc.And the internal control does not reach the designated position is the main reason of these problems.The quality of credit assets is the lifeline of rural credit cooperatives.Guard against credit risk and improve the quali ty of loans is the important guarantee of the steady and health development of rural credit cooperatives.For rural credit cooperatives credit business' s unique risk,this paper takes Zhengxiang district rural credit cooperatives as the research object,refer to commercial bank's internal control guidelines which is issued by China CBRC,combining with the characteristics of rural credit cooperatives credit business,combing the rural credit cooperatives credit business operation process and the corresponding internal control process.Analyses the problem which is occurred in responsibility,measures,security,evaluation and supervision etc from the aspects of pre loan investigation,loan approval,loan,loan management,use the problems which are found as the focus point,and ultimately put forward the rural credit cooperatives should improve the internal control system in such ways: 1 ? strengthening the construction of the loan officer team before pre loan investigation;2?building the control mechanism of examination in loan approval;3?defining the responsibilities of the relevant personnel in loan and related process;4?establishing the internal control management function of audit department in loan management.This paper starts with the process of credit business of rural credit cooperatives,analyze the shortcomings and deficiencies of internal control in each process,combined with the core idea of the internal control of commercial banks,and then puts forward the targeted measures,which is expected to fill the contents of the internal control of the existing application,and can also be used as other rural credit cooperatives f or construction or improvement of the reference credit business internal control.