Study On Professional Competence Of Chinese Environmental Auditors

In recent years,commercial banks withdrew a large number of rural business outlets,rural credit cooperatives showed the dominance of China's rural financial market,most of the rural residents and small and medium enterprises can not enjoy the quality of financial services.With the rapid development of China's rural areas,rural areas need a large amount of money,but the rural financial market supply is far from meeting the demand.The appearance of the village bank effectively alleviates the difficulty of financing and the poor quality of financial service,and replaces the role of the commercial bank in the rural financial market.At the same time,the emergence of rural banks also bring catfish effect to the rural financial market,forcing rural credit cooperatives and other commercial banks to improve their financial services.Since March 2007,the first village bank has been established for ten years,the total number of rural banks has more than 1400,becoming the backbone of rural financial markets.However,the scale of rural banks is small,the service object is the farmers and small and medium-sized enterprises in the region,The proportion of agricultural loans in the loan portfolio is large,which makes the rural bank credit risk is higher than other types of commercial banks.In our country,most of the rural banks do not have systematic credit risk management methods,Especially for the assessment of credit risk,credit officers or risk managers still take the subjective judgment by the work experience or theoretical knowledge,This traditional credit evaluation method is not accurate,prone to large deviations.The purpose of this paper is to select the model which is suitable for the credit risk measurement of rural banks,and to provide the countermeasures to prevent financial risks.This paper takes the credit risk faced by rural banks as the research object.First of all,introduced the definition and development history of credit risk assessment,the characteristics and causes of the credit risk of rural banks,and the present situation of credit risk assessment of rural banks in china.Then,compared and analyzed four kinds of modern credit evaluation methods,Due to the data needed by the credit risk+ model in the daily operation of village banks can be obtained and simple operation,The credit risk+ model is chosen as the most suitable method to evaluate the rural banks.Finally,the paper uses the credit risk+ model to analyze the 1400 loan samples of rural banks in Pu yang.According to the research content,this paper analyzes the macro factors such as excessive government intervention,imperfect rural financial market,ineffective government supervision and social moral hazard,micro factors such as lack of control awareness,the lack of effective collateral,asymmetric information and characteristics of agricultural loans.Comparison of the proportion of VAR to loans and proportion of VAR to agricultural loans,Arrival at a conclusion which is the agricultural loan is the main source of rural bank credit risk.In this paper,according to the macro and micro reasons of the credit risk of the rural banks,I puts forward some suggestions from the national level and the village banks themselves.The country should accelerate the improvement of credit system and credit evaluation system in rural areas,Banking Regulatory Commission and all levels of government strengthen external supervision of the rural bank,improve the rural insurance system,reduce agricultural risks faced by rural banks.The village banks need to set up an efficient loan management mechanism,develop a variety of loan products,and pay attention to improve the operational capacity and comprehensive quality of the bank staff.