Research On The Operation Effectiveness Of Internal Control Of Small And Micro Enterprise Credit Business In ICBC Z Branch

The size and quality of the credit business directly affects the competitiveness and the realization of strategic objectives of commercial banks.As an important part of the market economy,small and micro enterprises have a large number,wide distribution,low self-owned funds,the weak anti-risk ability and the unsound financial system have long faced difficulties in financing.In recent years,commercial banks have gradually increased credit support for small and micro enterprises in response to national policy calls.However,due to commercial banks have some problems and shortcomings in the internal control of small and micro enterprise credit business,the non-performing loan ratios upward trend and the large credit risk have restricted their development,and also weakened the profitability of commercial banks.This paper studies the effectiveness of internal control operation of small and micro enterprise credit business of ICBC Branch Z,based on the field investigation,and combines commercial bank credit risk theory,internal control theory and internal control effectiveness theory,analysis the small and micro enterprise of the bank include the business operations of credit business,the quality of credit business and the effectiveness of internal control from 2013 to 2018,and propose the necessity and urgency of research.Use the sampling system and the fuzzy comprehensive evaluation method construct the evaluation system.According to the qualitative and quantitative evaluation,it is concluded that the internal control operation of the small and micro enterprise credit business of ICBC Z Branch is basically effective.But in the control environment,risk assessment,control activities,information and communication,supervision five aspects of internal control,the scores are low,and there are still certain problems and loopholes,which are concentrated in the internal control process of the small and micro enterprise credit business and the post-supervisory process.Finally,in response to the above problems,the countermeasures for improving the effectiveness of the internal control operation of the small and micro enterprise credit business of the bank are proposed.It is hoped that it can standardize the internal control behavior of the small and micro enterprise credit business in the bank,control the risk of credit business,and thus improve the bank's risk prevention and control level and operational management capabilities,and provide positive significance for improving the effectiveness of the internal control operation of the small and micro enterprise credit business in the bank.Promote the bank's sustainable development.