Research On The Optimization Of The Credit Risk Internal Control System Of Rural Commercial Banks In X City

Compared with the general enterprise,the banking industry is facing a higher risk,and the internal control is more important.Credit operations are the important source income of the bank.It is very important to prevent and control the risk by strengthening the internal control of the business.The rural commercial banks are reformed by the credit cooperatives,and they have some disadvantages in the aspects of internal control and risk management.And the credit business of rural commercial banks is mainly centered on "agriculture",and its risk is also higher.Therefore,it is of practical significance to take the rural commercial banks as the research object.I choose X City Rural Commercial Bank as the research object,to optimize internal control as the research content,help to improve the level of internal control,improve the ability to resist risks,thereby reducing the risk of incidence,improve the quality of assets,and promote the sustainable development of the bank.In this paper takes the X City Rural Commercial Bank as the research object.It determines the index system of internal control of credit risk evaluation of X City Rural Commercial Bank.The paper determines the weight of each index of internal control by the construction of the judgment matrix,determination of the weight and consistency check of the analytic hierarchy process(AHP).After determining the weight of each factor,the paper evaluates the degree of perfection of the elements of internal control by Fuzzy comprehensive evaluation method and expert scoring.The evaluation results show that the internal control of credit risk of X City Rural Commercial Bank is mainly manifested in the following aspects.In the internal control environment,X City Rural Commercial Bank has not yet formed a good internal control culture,its organization structure is not perfect,and the personnel quality is low.In the risk identification and evaluation,the main problems are that the credit rating system is not perfect,the risk warning system is lacked,and the risk assessment methods are backward.In the internal control measures,the main problems are that the internal control system becomes a mere formality,and the internal control system should be improved.In the information exchange and feedback,the main problems are the information communication channel is not smooth,and information transmission lacks authenticity.In the supervision evaluation and correction,the main problems are that the lack of supervision evaluation and correction mechanism and the lack of internal control information disclosure.The author puts forward the corresponding optimization measures to improve the level of internal control of X City Rural Commercial Bank,and improve its risk management ability.This paper consists of five parts.The first part mainly introduces the background,significance,ideas and research methods.The second part mainly introduces the related theory of internal control system of commercial banks.The third part mainly analyzes the current situation and problems of the credit risk internal control system of X City Rural Commercial Bank.The fourth part is aiming at the existing problems,puts forward the optimization measures.The fifth part is the summary of the thesis.This study mainly takes X City Rural Commercial Bank as the specific research object,uses the analytic hierarchy process(AHP)and fuzzy comprehensive evaluation method to evaluate the perfection of the internal control elements,and finds the problems existing in the bank's credit risk internal control,which is of strong practical value.