Research On The Internal Control Of Credit Risk Of Agricultural-related Small Loans In LC Branch Of Postal Savings Bank Of China

Agricultural Micro-credit plays an important role in realizing agricultural modernization and supporting rural revitalization.China Postal Savings Bank has established the financial department of "agriculture,countryside and farmers" by utilizing the resources and personnel advantages of "agriculture,countryside and farmers" services,improved the professional level of serving "agriculture,rural areas and farmers" and strengthened its competitiveness in the rural market.However,due to the lack of formal collateral collateral,credible credit reports,farmers 'repayment ability and willingness to repay,the main service objects of agricultural micro-loans are middle-and-low-income groups and farmers.Credit risk has become the biggest obstacle to the implementation of agricultural micro-loans.Accordingly,this paper will take LC as an example and use relevant theories to analyze the internal control of credit risk of agricultural micro-loans in postal savings banks.This study has important significance in revitalizing rural areas in terms of financial support.The logical thoughts and main contents of this paper are:(1)Adopt the literature research method,through the study of relevant documents at home and abroad,detailed combing the domestic and foreign research on the internal control of credit risk of small-scale loans involving agriculture,and find an entry point for this paper.(2)On the basis of theoretical analysis,the author first defines the concept of credit risk of farmers'small loans,and then analyzes the mechanism of credit risk of farmers'small loans by using related classical theory.It also expounds the objectives,contents and methods of internal control of credit risk of agricultural micro loans.This can lay a solid theoretical foundation for the following analysis.(3)Using the case analysis method,the paper first introduces the current situation of the internal control of agricultural micro-loans and credit risk in LC branch of the Postal Reserve Bank,and then analyzes the main problems in the internal control of credit risk of agricultural micro-loans in LC branch.These include the chaotic environment of overlapping internal control management,the lack of objectivity and fairness in risk identification,defects in process settings,and incomplete information evaluation.(4)This paper analyzes the causes of credit risk control problems of agricultural micro loans in LC branch,mainly the defects of post office mechanism,weak process control,low quality of customer manager,unreasonable assessment mechanism and imperfect internal control system.(5)Analysis of the causes of the problem,This paper puts forward six suggestions for improving LC branch to construct cooperative working mechanism,strengthen process control,improve comprehensive ability,optimize assessment,optimize internal control function and system,and establish credit risk control and disposal mechanism.(6)Summary of the full text and further research prospects.The innovation of this article is:Taking LC sub-behavior as an example,the causes of the problem of micro-credit credit internal control are analyzed from the aspects of mechanism,process,personnel quality,and internal control system,and the characteristics of agricultural micro-loans at LC branch of China Postal Savings Bank are presented in an all-round way.The suggestions put forward for improving the cooperative work mechanism,strengthening process control,improving comprehensive capabilities,optimizing assessment,optimizing internal control functions and systems,and establishing a risk control and disposal mechanism are all in line with the reality of LC branches and have a certain reference effect on actual work.It has a certain practical value for guiding the risk control of agricultural micro-loans in LC branch in the future and is rare in the current research.