Research On Risk Management Audit Of Credit Business Of PSBC

China has experienced more than 10 years of rapid growth of the economy,In order to adapt and support this high speed development,the financial industry has made a great deal of financial innovation while developing its basic business.The financial products are becoming more and more complex,and the financial risks are getting deeper and deeper.With the development of economy in the new normal,the speed of economic development slows down.From the high-speed growth stage to the medium to high speed growth stage,the whole national economy is facing greater downward pressure.In the downward cycle of the economy,some industries and enterprises have difficulty in operation,and the capital chain has broken,leading to a continuous rise in non-performing loans.According to the data released by the China Banking Regulatory Commission,as of the end of 2017,the balance of non-performing loans of commercial banks in China was as high as 1 trillion and 710 billion yuan,and the non-performing loan ratio reached 1.74%.The excessive growth of credit and assets is often seen as the main driver of the financial crisis.Preventing credit risks and preventing the accumulation of large amount of non-performing assets in commercial banking system are of great significance for preventing and resolving major risks.Under the new normal condition,China adopted New Basel Accord,the CBRC actively promote it in China.CBRC issued a "commercial bank capital management approach(Trial)",requiring all the commercial bank shall reach the provisions of the regulatory capital adequacy requirements before the end of 2018,limiting the excessive growth of bank credit from the macro level.However,at a micro individual level,when a commercial bank increases its risk due to excessive credit growth,the regulatory authorities still lack effective control methods.In 2008,the PSBC separated from the postal group,the rapid expansion of the scale of credit assets,the credit business as the main business of the PSBC,the risk of credit business of the PSBC is relatively increased.The New Basel Accord and the regulators required banks should be able to undertake the risk corresponding to their own capital.How should the PSBC undertake the responsibility of overall risk management from the micro level? The definition of internal audit defined by IIA and the series of internal auditing standards promulgated by China have strengthened the role of internal audit in risk management.How to participate in risk management activities of internal audit and how to implement risk management audit has become the focus of attention.This article combines with the work practice of mine,analyzes the present situation of risk management and risk management audit of the credit business of PSBC,found that the PSBC has not paid enough attention to the risk management audit of the credit business.In order to improve the credit risk management ability of the PSBC,to strengthen the risk management audit of the credit business.In order to improve the above-mentioned defects and reduce the credit risk of postal savings bank,this article discusses the improvement ideas of the credit business risk management audit of the PSBC,on the one hand,we should improve the risk management system,construct the database of postal savings bank,and improve the risk management audit system on the other hand,and implement a series of risk management audits from pre loan risk identification to post loan risk early warning,and promote the risk management work to be practical,ensure bank credit risk is in a controllable level.