| At the end of 2015,China promulgated the Inclusive Finance Development Plan(2016-2020).After the inclusive finance concept and plan were put forward,the state repeatedly asked large state-owned banks to set an example.At the call of the state,Y branch of Bank C incorporated inclusive finance into its own development strategy,vigorously promoted it,and achieved good development results.However,in the process of developing inclusive financial business,bank y is also facing the challenge of developing inclusive business risk prevention and control.Therefore,it is of practical significance to study the new changes of credit risk and the pain points and difficulties of risk prevention and control in the context of Inclusive Finance.However,previous studies rarely examine the credit risk management and control in the context of Inclusive Finance from the perspective of accounting and internal control.Based on this,this paper mainly uses the methods of literature analysis,normative analysis and case study based on the internal control theory and the actual situation of China’s inclusive finance policy,This paper studies the types,characteristics and causes of credit risk under Inclusive Finance from the perspective of internal control.Therefore,taking the prevention and control of credit risk under Inclusive Finance of Y branch of Bank C as the research case,through the analysis of its prevention and control of credit risk under Inclusive Finance,this paper summarizes the experience,reveals the problems and causes,discusses the ways and measures to solve the problems,and reveals the problems existing in the internal control of credit business of Y branch,such as insufficient risk assessment and inadequate implementation of internal control measures.Finally,from the integration of internal control and internal audit Specific optimization suggestions are put forward in terms of internal control environment construction,functional department organization setting,internal management system construction,risk early warning mechanism,post loan management and accounting control,internal evaluation and incentive mechanism,hoping to provide basis for state-owned banks to better control credit risks and problems under Inclusive Finance. |
