A Study On The Optimization Of Internal Control Of Micro:Credit Business In A County Postal Savings Bank

Since the establishment of commercial banks,scholars at home and abroad have conducted fierce discussions on how to coordinate the development of internal control and credit business of credit business.The main objective of the internal control of credit business is to optimize the management of bank credit business and reduce the risk of bank credit business.The fundamental purpose of commercial banks to develop credit business is to obtain good business results.In recent years,whether the collapse of the Bank of Bahrain or the Agricultural Development Bank's illegal lending of RMB 6.796 billion,both have been triggered by the failure of internal controls.Therefore,while the credit business of commercial banks continues to grow,banks must continue to optimize and improve their internal control management systems based on their actual conditions.Credit business is the main business of commercial banks.Whether or not the loans can be issued on time can be related to the bank's operating level.The micro-credit business is one of the specialty businesses of the postal savings bank,especially for large agricultural counties.For county-level sub-branches,the quality of microfinance will have an important impact on the development of banks.Therefore,improving the internal control of the microfinance business will not only help reduce the non-performing loan ratio,but also add value to the bank.This is also the only way for the Postal Savings Bank to transition to a modern bank.The Postal Savings Bank of county A selected in this paper has been handling microfinance since 2014.After three years of hard work,the microcredit business of county A postal bank started to take shape,but from 2016 to 2017 the bank's small amount From the perspective of credit statistics,bad loans are extremely serious and have a rising trend.The author believes that the small non-performing loan rate of Postal Savings Bank of A County is high,which is mainly due to the failure of internal control of the microfinance business.Therefore,A County Postal Savings Bank must improve and optimize the internal control of the microfinance business.In order to reduce the operating risk of Posts and Banks in County A County,increase the value of Posts and Banks in County A County.This article selects the Postal Savings Bank of A County as a case study and conducts research based on the logic of discovering problems,investigating reasons,making suggestions,and formulating safeguard measures.First of all,under the premise of comprehensively expounding Basel III liquidity constraints supervision theory,internal control theory,and commercial bank credit business internal control theory,based on real and reliable research information,it is found that A county postal bank microfinance business loans There are major problems in the internal control of the three links,namely,the lack of effectiveness of pre-lending risk management,the lack of prudence in credit information management,and lack of checks and balances in authorization management,and the lack of full coverage of contract management in loans.There are no checks and balances between the principle and the check in the loan;the post-loan risk monitoring is inconsistent with the business and the business inspection lacks initiative and prudence.Based on the problems and causes identified,it focuses on the improvement and optimization of the internal control system for the three important aspects of pre-lending management,loan management,and post-lending management,and proposes corresponding internal control safeguard measures.