Research On The Internal Control System Of Enterprise Credit Risk

The dissertation relates to controlling credit risk from the point of enterprise management.The thesis consists of preface, three chapters and conclusion.Preface: The purpose of selecting the subject, the results of present research, and the innovations which the thesis tries to make are presented in the preface.Chapter one : The definitions about the meaning of the concepts which are used in the paper. I redefines several concepts meanings that are used in the paper including credit, credit risk, enterprise credit, internal control of enterprise credit risk, which will do some help for the discussion about the related problems.Chapter two : The analysis about the traits, the existing problems in the Chmese enterprise credit risk ,analyzing the reasons and the way to control. This chapter firstly introduces the traits and the developed stages of the Chinese enterprise credit risk. Secondly, the existing problems and the reasons of the Chinese enterprise credit risk are analyzed. At last performing an internal control system should be the best way to control the credit risk.Chapter three : Introducing the internal control system of enterprise credit risk. This part is the main of the thesis, which including: (1)Analysis on the way the enterprise should strive for setting up an internal control system of the credit risk. (2)Trying to explain the purpose and the contents to setting up the internal control system of enterprise credit risk ,which is the base to setting up a model. This model combines the method of Porter's three-stage control with the typical management theory of Robins. In the model there are several duties including setting up credit organization, credit information collection , risk evaluation ,credit decision performance, evaluation and control. (3)The detail of the internal control model are analyzed . Firstly, a separated credit department should be set up based on the analysis about the credit organization structure and its duties. Secondly , the credit information should include legal person credit, product credit, financial credit and business credit. Thirdly, the particular analysis model is shown how to use in the risk evaluation. At last ,the credit decision and the management control are also introduced. (4)In this part, the enterprise culture and the con-work between the different departments which may impact the internal control of the enterprise credit risk are analyzed.Conclusion and Suggestion : Concluding main ideas and opinions of the thesis...