Study On Esteblishment Internal Control Evaluate System Of Rural Cooperative Financail Institutions In China

A number of rural cooperative financial accidents and cases happened in recent years, accordingly, financial industry attach importance to this phenomenon. Investigate reasons of high operating risk, we can found that the rural cooperative financial institutions universally lack of adequately integrated and scientific internal evaluation control system. Mostly, individual experiences are seriously relied on the risk identification and evaluation, also by the level of knowledge, that is difficult to effectively identificate and evaluate the internal implementation. Therefore, in this paper we will do in-depth study of internal evaluation control system of our national rural cooperative financial institutions, to search a way to establish an integrated and scientific internal evaluation control system, which takes vital theoretical and practical significances.Firstly, the paper will introduce the domestic and international advanced internal control principle and methodology; Secondly, based on the analytic study of internal control and evaluation, define the concept aim and essential factor of internal control, also the concept and criterion of estimation.Secondly, based on the formed internal control estimation system of commercial bank, to analyze and compare with the rural cooperative financial institutions, and find the current existed differences. Structure fuzzy evaluation model, to evaluate the important controlling factors of all levels, makes the evaluation results much more quantitative, which can reflect the state of cooperative financial institutions’internal control system more objectively and accurately, thereby, to probe into establishment of an internal control system which including principle、method、procedure and norm, can be applied to rural cooperative financial institutions.Lastly, take the X rural credit cooperatives as an example, around science and technology to structure the internal control evaluation system of cash assets business、deposit business and loan business, accomplish process evaluation, meanwhile, evaluate the main index of finance, according to the evaluations to work out the final result, and then pertinently put forward improved measures for internal evaluation control system of rural cooperative financial institutions, in order to standard procedure and prevent risks.