Research On Internal Control Of Credit Risk In ZJ Branch

Modern commercial banks have developed many kinds of businesses,and credit business has always been the top of profit sources.However,the accompanying credit risk is a "double-edged sword" for banks,which can bring business profits to banks,and the other side is accompanied by possible economic losses.Therefore,credit risk is one of the most important risks in China's commercial banks and even in China's financial market.In 2017,the report of the nineteen major meeting of the party also put "Sound financial supervision system,keeping the bottom line of systemic financial risk" as the next stage of work.And perfect internal control is an important way to effectively prevent credit risks.Although many domestic and foreign scholars have done a lot of theoretical research on the research field of credit risk internal control system,the commercial banks in China have a long way to go in the process of practice.As the provincial branch of the state-owned commercial bank,ZJ branch has been committed to the internal control management of credit risk since its establishment,but due to the poor internal control atmosphere of the credit risk,the lack of risk identification and evaluation methods and poor credit information transmission channels,the overall efficiency of the internal risk control is not high.Therefore,on the basis of systematically summarizing the credit risk management theory of commercial banks,this paper analyzes the risk management status of ZJ branch and the case of credit risk,taking the internal control framework of COSO as the thread,taking the framework of the internal control system of commercial banks as the principle,and supplemented by the exploration of the large data in the ZJ branch.From the perspective of internal control,the following countermeasures are put forward: pay attention to the construction of the atmosphere of credit risk,construct a scientific and reasonable credit risk identification and evaluation system,standardize the internal control activities of credit risk,improve the interaction and communication of credit risk information,and optimize the credit risk monitoring machine.The research content and conclusion of this paper have great implicationsfor standardizing and strengthening the management of credit risk,improving the internal control system of credit risk in ZJ branch,and enhancing the ability of ZJ branch to identify,evaluate and control credit risk.Finally,we hope that the countermeasures and suggestions put forward in this paper can make some minor contributions to the theory and practice of domestic commercial bank credit risk internal control.