Research On Internal Control Optimization Of Credit Risk Of Rural Commercial Banks In Y County Of Hunan Province

At present,China's economic development is still during the “The Three Period Superimposed” stage.And corporate credit risk continues to break out.So that the operating risk of China's banking is facing increased.It goes without saying that scientific and reasonable credit risk management is very important to commercial bank with credit assets as the main allocation assets.As the main force supporting agriculture and rural construction,the rural commercial banks have played an important role in the development of local economy.However,in recent years,due to imperfect internal control of its credit business and insufficient implementation,non-performing loans have risen sharply,and the quality of credit assets has been declining year by year.Therefore,it is necessary and extremely urgent to strengthen the ability of rural commercial banks to prevent and control credit risks,reduce operational risks,improve internal control of credit risk,and improve the credit quality of rural commercial banks.This paper takes the rural commercial bank of Y county of Hunan province as the research object,based on the internal control theory of commercial banks,and sorts out the key content of the credit business and risks of rural commercial banks across the country.Then through the investigation visit,the author obtained detailed information on the credit risk of Y bank.In the process of introducing the basic situation,credit business and credit risk internal control measures,combined with the typical cases of non-performing loans over the years of Y-bank.The problems of internal control of credit risk of Y county rural commercial bank were found.For the problems found,Using internal control theory to analyze in detail the underlying causes of imperfect internal control.Finally,drawing on the advanced experience of other banks and analysis from a realistic perspective.This paper proposes five aspects to improve the internal control of credit at the current stage of Y Bank:optimizing the internal control environment,improving the credit business risk monitoring system,strengthening the management of credit business operations and pay attention to the supervision and evaluation of internal control execution.