Study On The Internal Control Of Rural Credit Cooperatives

S provincial rural credit cooperatives was founded in 1951,has experienced more than and 60 years of ups and downs,due to agriculture and health,with agricultural growth,from small to big,from weak to strong,in various historical periods of the new China,has made outstanding contributions to the income of farmers and agricultural production and rural economic and social development.Conceptually,the internal control is to achieve business objectives,through the development of the system,a series of measures taken by the means of risk control,internal control not only to carry out the effective management of the enterprise as a whole,and all departments should operate in accordance with the internal control requirements.At present,S provincial rural credit cooperatives facing the complex economic environment,other financial institutions have gradually infiltrated into the rural areas,the competition pressure is gradually increased,by promoting the construction of internal control,to effectively deal with the competition,reduce the risk for the interest rate,operation,market factors such as changes in the very important.Coincidentally,from the overall development of the national economy,the development of agriculture is the foundation of national economic development,and the main force of rural credit cooperatives to provide financial services for the rural economic development,improve the internal control management level,to ensure the safe and stable operation,is not only to provide support for the development of agriculture and rural farmers,but also to ensure the development of the national economy the security.On the construction of the internal control,S provincial rural credit cooperatives set up the audit department and compliance department,the Department of risk management,to build a reasonable and efficient internal control system,the rural credit cooperatives in S province from the system level to formulate internal control regulations and the operation procedures of the internal control system effectively and the rationality of evaluation and correction.City and county legal institutions should follow the relevant internal control regulations,rural credit cooperatives,S departments as part of the overall composition,in accordance with the requirements of management rules and regulations of internal control,establish internal control culture from rural credit cooperatives in S province.In practical work,because of communication,information flow,personnel implementation and other aspects of the problem,there are still a lot of internal control problems.First,the internal control environment and system construction foundation is weak;two is the risk identification and assessment of the absence;three is the information exchange and communication mechanism is not perfect;four is the internal control supervision become a mere formality.This article uses the literature review method,the case analysis method,the comparative analysis method.The innovation of this paper has two points: the first is to pay attention to the combination of theory and practice,the data is accurate,the timeliness is strong.Two is to have representative S province rural credit cooperatives as the research object,put forward the problem,analysis problem,solve the problem,the research conclusion has universal applicability.This paper has implemented to reform background,influence factors,system of rural credit cooperatives in the problem as the main research content,through in-depth investigation and analysis of rural credit cooperatives in S Province,the current situation of internal control of in-depth analysis,to identify the causes of internal control,puts forward countermeasures and suggestions on establishing internal control system of rural credit cooperatives.This paper is divided into five parts,firstly,summarizes the research status of internal control,internal control at home and abroad on the new research trends were summarized,and put forward the research ideas and the main innovation of this paper.In the second part,the meaning of internal control and the five development stages are analyzed,and the Basel Committee,the people's Bank of China and the current internal control theory of rural credit cooperatives are summarized.The third part of the rural credit cooperatives in S Province,the relevant departments of internal control settings are described,the rural credit cooperatives in S Province,internal control problems are analyzed,and lists the actual cases in two aspects of internal control.The fourth part is on the basis of these,the improvement of the internal control of rural credit cooperatives in S province to put forward reasonable proposals.The fifth part is the conclusion of this paper.