Research On Internal Control Of Credit Risk Of Rural Credit Cooperative Association In H County

With the deepening of China's economic reform,the development of the banking industry has ushered in unprecedented challenges and shocks.As an important member of promoting and promoting the development of rural economy in China,rural credit cooperatives have also experienced the wave of institutional change.At present,rural credit cooperatives still regard credit business as its main source of income,which leads to the risk control of credit business to a large extent determines the quality of operation.Therefore,how to reform and improve the internal control of credit business of rural credit cooperatives has become the key.In this paper,H county rural credit cooperatives as the research object,determine the internal control evaluation index system,through the AHP to build a judgment matrix,determine the weight and consistency test,determine the weight of each index of internal control.After determining the weight of each element,this paper evaluates the perfection degree of each element of internal control through the fuzzy comprehensive evaluation method and expert scoring.The evaluation results show that the credit risk internal control problems of H county rural credit cooperatives are mainly manifested in the following aspects: in terms of internal control environment,the cooperatives have not formed a good internal control culture,the organizational structure is not perfect,and the quality of employees is low;in terms of risk identification and evaluation,the credit rating system is not perfect,and there is no effective risk early warning mechanism and risk assessment In terms of internal control measures,the main problems are that the internal control system is just a formality and the internal control system needs to be improved;in terms of information exchange and feedback,the main problems are that the channels of information communication are not smooth and the information transmission is not authentic;in terms of supervision,evaluation and correction,there is a lack of effective supervision and evaluation mechanism and the disclosure of internal control information.Therefore,the author puts forward the corresponding optimizationmeasures in order to improve the internal control level of credit business of H County Rural Credit Cooperative Association,improve the ability of risk management,strengthen the means of credit risk control,and provide reference for the credit risk management of China's commercial banks.