Research On Internal Control Of Rural Commercial Banks

As the main force of China's financial industry supporting rural,rural and rural areas,rural commercial banks have mostly been transformed from the original rural credit cooperatives.Because most of them have the capital base of local rural credit cooperatives,rural commercial banks have the advantage of agricultural financial resources in their agricultural support business,but they also retain some rural areas in terms of management system,organizational form and subject behavior.The administrative tradition of credit unions has led to problems in the marketization and shareholding reforms that lag behind in many operational capabilities.The research content of this paper focuses on the status quo and existing problems of Y Bank's internal control,and proposes countermeasures against these problems.From the perspective of theoretical analysis,it makes a statement on the principles,subjects,objects and their functions of internal control,pointing out that comprehensiveness,importance,checks and balances,adaptability,efficiency and independence are the internal control of China's rural commercial banks.The construction needs to be properly oriented.At the same time,ensuring the authenticity and accuracy of accounting information,ensuring the smooth progress of the entanglement process,improving the security and stability of asset management,strengthening the execution of commercial banks,and ensuring the smooth conduct of external audits are important functions for commercial banks to improve their internal control systems.As a local rural commercial bank with certain advantages in the region,Y Bank has made certain achievements in internal control,especially in the construction of internal control environment,risk identification and evaluation mechanism,specific control of internal control,internal information exchange,etc.The aspect has established a certain institutional basis.There are three main problems in the internal control system of Y Bank: First,employees are unstable and easy to trigger corresponding operational risks;second,internal and external personnel collusion will cause erosion of internal assets of banks;third,internal monitoring will be absent.Initiating an internal control risk to India.On the whole,there are six main reasons for these risks.First,the internal control environment is imperfect.Second,the risk assessment mechanism is not perfect.Third,the internal control measures are not effective.Fourth,the information symmetry measures are not adequate.The internal audit mechanism is absent.Sixth,the key points of internal control are not fully grasped.Based on the above theory,the author puts forward six suggestions for the improvement of the internal control system in combination with the current problems faced by Y Bank in the process of internal control system.First,we must further create a good internal control environment;second,we must improve the risk assessment system;third,we must improve the layout of internal control measures;fourth,we must improve the internal information operation system;fifth,we must strengthen internal audit and self.Supervisory system;sixth,we must improve the precise grasp of the key points of internal control.