Research On Internal Control Of Credit Risk Of A Rural Commercial Bank

In China,rural commercial banks mainly serve agriculture,rural areas,farmers,small and micro enterprise,the,and are the main providers of rural financial services.Credit business is the most important business and the most important source of profit for rural commercial banks.Therefore,the internal control of credit risk is also the top priority of all rural commercial banks in China.At present,China's rural commercial banks generally have problems such as inadequate corporate governance structure,insufficient property rights system,and inadequate management system.The internal control system of credit risk is also lagging behind its business development,and credit risk has not been effectively controlled.This paper summarizes the theory of internal control and the internal control of credit risk of rural commercial banks.By studying the credit business of A rural commercial bank,it is found that the internal control environment of credit business of A rural commercial bank is weak,the risk assessment system is imperfect,and the pre-investigation and loan information authenticity review is not perfect,the credit business mechanism is not perfect,and post-loan management needs to be strengthened.On the basis of in-depth study of the status quo of rural commercial banks,through data and case analysis,it is pointed out that the internal control of credit risk of A rural commercial banks is not perfect because internal control mechanism is imperfect,credit risk management is not in place,and internal accounting control is weak,lack of high-quality management team and insufficient audit effectiveness.Finally,from five aspects of control environment,risk assessment system,control activities,information transmission and post-loan management,this paper puts forward relevant suggestions for establishing and improving the internal control system of credit business of A rural commercial bank.Through the analysis and research on the internal control of credit risk of A rural commercial banks,this paper hopes to have some inspirations for the same type and similar problems,and achieve the effect of inference.