Research On The Internal Control Of Credit Risk Of PY Rural Commercial Bank

With the continuous progress of market economy and the deepening of interest rate liberalization,the competition among financial institutions whose main business is credit is increasingly fierce,and credit risk is still the main risk of commercial Banks.As one of the main means to prevent credit risk,enterprise internal control is very important to the steady operation of Banks.As an uncontrollable factor in the process of credit,credit risk exists objectively in the operation of commercial Banks.In order to establish a scientific credit risk internal control system,enhance the core competitiveness of financial enterprises,it is extremely important to study the credit risk internal control of commercial Banks.Especially for rural commercial Banks with more severe credit risks,the research on the internal control of credit risks can not only promote the sustainable and healthy development of China's rural financial market,but also help financial enterprises better serve the rural economy.This paper has consulted a large number of domestic and foreign literatures,defined the meaning of credit risk and internal control,systematically sorted out the control system and the causes of credit risk.Through case analysis and questionnaire survey,the PY bank credit risk internal control present situation has carried on the basic analysis,think that the bank credit risk internal control according to the existing problems of main control activities and post-loan management and supervision is weak,different criteria specific for the credit assets risk classification,imperfect authorized examining and approving,internal audit did not give full play to the functions and information processing is not timely,credit business performance management system is not sound,did not form a perfect credit business emergency management,the problem of insufficient support non-performing loan collection work.After,put forward the perfect PY bank credit risk internal control system should take concrete measures to mainly includes:build perfect credit business performance evaluation system,and strict examining and approving and post separation,establish credit business risk oriented internal audit,perfecting the system of credit business emergency disposal plan and construct non-performing loans outsourcing collection mechanism,the method of establishment of a comprehensive information processing platform,clear credit assets risk classification method,establish more perfect system of credit business internal control.