Study On Internal Control Of NS Village Bank

With the rapid development of China's economy,great changes have taken place in the structure of the banking industry,which is no longer confined to the traditional state-owned banks and commercial banks.Since 2007,as a new commercial bank,village banks have made rapid development.The establishment of village banks is of great significance to the development of rural finance.It has a positive impact on improving the structure of rural finance and farmers' credit situation.However,the establishment time of village banks is short and the ownership structure is dispersed,so the operational risks faced by village banks are far higher than those of other commercial banks.Perfect and effective internal control can help village banks resist various risks,which is of great significance to the sustainable development of village banks.This paper takes the internal control of NS village bank as the research object,through the study of the relevant literature of internal control of domestic and foreign commercial banks,combined with the actual situation of internal control of NS village bank,obtains the relevant information of internal control of NS village bank through practice,questionnaire survey and interview.Then,taking the five aspects of control environment,risk assessment,control activities,information and communication,and supervision and evaluation proposed in the internal control guidelines as the first level indicators,13 second level indicators and 55 third level indicators are selected according to the current situation of internal control of NS village bank,and the internal control evaluation system of NS village bank is constructed,and the weight of each evaluation indicator is calculated by using the chromatography analysis method Finally,the fuzzy comprehensive evaluation method is used to calculate the internal control evaluation results of NS village bank.Through the analysis of the evaluation results,the existing problems in the internal control of NS village bank are pointed out.Finally,according to these internal control problems,it is proposed that NS village bank needs to strengthen the construction of corporate culture and organizational structure,establish risk identification mechanism,and improve risk evaluation in the future development We should strengthen the management of credit business and intermediary business,improve the information communication system,and improve the supervision and evaluation system.This paper provides theoretical guidance for the management of internal control system of NS village bank,and also helps the village bank of the same trade to find the defects of its own internal control in time and make timely rectification.