Research On The Internal Control Problems And Countermeasures Of GY Rural Credit Cooperatives

In the third Plenary Session of the 18 th CPC Central Committee,we proposed that we should improve the integration mechanism of urban and rural development,encourage the development of cooperative economy in rural areas,and carry out large-scale and modern management.In the vast rural areas,the rural credit cooperatives,as the most important financial institutions,provide the necessary financial support for the development of agricultural economy,and become an indispensable part of the rural economic development.However,the internal control of most rural credit cooperatives in China is difficult to adapt to the new economic development environment,the internal control has a large defect,and the corresponding internal control defects will cause the risk.Under this background,the rural credit cooperatives must transform to adapt to the new rural economic development environment.In the process of transformation,one of the problems faced by rural credit cooperatives is the adjustment of internal control.On the basis of understanding the theory of internal control and combining the characteristics of the rural credit cooperatives,the author makes clear that the internal control elements of the rural credit cooperatives are the five main elements of control environment,risk assessment,control activities,information and communication,and supervision.At the same time,GY rural credit cooperative is selected as a case,with organizational structure,loan process and existing internal control system as the base point to understand its internal control,clear GY rural credit cooperatives in human resources,internal audit,budget control and accounting control and other defects,GY rural credit is not sound three meeting system Factors such as degree,weak risk awareness and imperfect rural financial system are the causes of its internal control deficiencies.At the end of this article,the author aims at the causes of the internal control defects of GY rural credit cooperatives,starting from the construction of the internal control environment,perfecting the corporate governance structure of the GY rural credit cooperatives,perfecting its loan business process,the budget control and accounting control system,strengthening the internal audit function and establishing the responsibility tracing mechanism,and so on,for the GY farmers.The improvement of internal control of village credit cooperatives puts forward corresponding countermeasures and suggestions.The author studies the internal control of the GY rural credit cooperatives,which is helpful for the rural credit cooperatives in the case to identify the inadequacies in their own internal control,and the proposed countermeasures can not only improve the internal control of the rural credit cooperatives in the case,but also provide the improvement of the internal control of his rural credit cooperatives.The corresponding reference basis.