Study On Internal Control Of Credit Operation Of W Rural Commercial Bank

With the deepening of China's economic reform,the development of the banking industry is facing unprecedented challenges and shocks.As an important part of facilitating and promoting the development of rural economy in our country,rural commercial banks have experienced a wave of institutional change.As the traditional financial institutions,rural commercial banks at this stage will still credit business as the main source of operating revenue,which leads to the situation of the risk control of credit business,determines the quality of management in a great extent.Therefore,how to reform and improve the internal control of the credit business of rural commercial banks has become the key point.This paper makes a systematic research on the internal control of credit operations in rural commercial banks by using the following three methods,field investigation,literature collection and analysis and comparison.The first part of the article is the introduction,which summarizes the background and significance of the research.In view of the establishment and development of China's rural commercial banks,there are some differences in the system of credit operation with other foreign banks and some other domestic banks,thus they have their particularity.This paper classifies the overview on the internal control of credit business of rural commercial banks from three aspects,including the classification of rural commercial bank credit business,operation process and risk,and then introduces the overall level of internal control system of rural commercial bank credit business.After introducing the macro environment,by focusing on the W rural commercial bank which is a concrete object,this paper analyzed the current situation of the credit business and internal control system,and made a research on the non-compliant loan case.The innovation of this paper lies in the innovation of the selected topic and the research angle.Although the internal control system in our country started late and the development time is short,but it has also been widely used in various fields.However,as for the application of the internal control system in commercial banks,most scholars and experts are still only focused on the long established large commercial banks and joint-stock commercial banks,while ignoring other banking groups such as the new rural commercial bank.This trend certainly has a detrimental influence on the in-depth study of the internal control theory and the overall development of China's commercial banks.Therefore,in order to focus on the internal control system,this article rely on the research of domestic and foreign literature as the theoretical foundation of the thesis from the internal control theory,and perfectly adjust the specific situation with the credit risk of commercial banks business.In the meantime,this paper also uses the W rural commercial bank as a certain case,which can contribute to analyze the importance of the development of the rural commercial bank and the existing problems of internal control of credit business.Through all the above methods this paper wishes to be able to put forward some valuable recommendation for our country's rural commercial bank stability and continuing development.