The Research On Internal Control Of P Commercial Bank Credit Business

As the core of the modern banking system,commercial banks are deeply affected by the development and operation of the national economy and are the most important economic lifeline in China.In recent years,the overall economic situation has shown a downward trend.The state of various industries is in a downturn,and the banking industry cannot get rid of the impact and the problems continue.The frequent occurrence of non-performing loans is the biggest cancer in the banking industry.The emergence of a large number of non-performing loan cases has triggered everyone's thinking and research on the effectiveness of credit business risk control.Strengthening the effectiveness of internal control is the fundamental measure to curb the occurrence of non-performing loans.Most commercial banks in China have established corresponding internal control systems according to their own circumstances.However,due to some objective factors such as late start and large gap between theory and practice,the role of internal control of commercial banks is not satisfactory.How to strengthen the internal control construction of credit business and reduce the emergence of non-performing loans has become an important issue to be studied urgently.This paper takes the internal control of P-bank credit business as the research object.Firstly,it studies the related concepts and theories of credit business and its internal control.After understanding the internal control overview of P-bank credit business through literature review and case study,point out the problems existing in the internal control of P bank credit business.The problems mainly focus on control environment of the credit business,risk assessment,control activities,information communication and internal supervision,analyze the problems and risks.Finally,we will give solutions to these problems and risks.Improve the internal control environment,starting with the bank's corporate culture and staff quality;strengthen risk management,and continuously strengthen from the assessment methods and early warning mechanisms;Optimize the control activities,and control the credit business beforehand,during the event,after the time,and in different ways.Through the research of relevant literature and case analysis,this paper believes that the effectiveness of internal control of bank credit business is very important for the risk management of credit business.Only by strengthening the construction of internal control of banks can we avoid the recurrence of non-performing loans.As the most critical part of the internal control of credit business,risk assessment and risk control activities should be combined with the specific process of credit business to gradually and carefully manage and control.It hoped that through the research in this paper,the effectiveness of internal control of P Bank's credit business will be improved,and potential risks will be effectively prevented.And through the research on P Bank,it also provides some ideas and references for the internal control construction of the same type of commercial bank credit business in China.