Research On Current Situation And Countermeasures For Internal Control Of Yuhang District Rural Credit Cooperative

The development of rural credit cooperatives has been to a new stage, not only can solve the contradiction between the current commercial operations and policy support for agriculture, but also can enhance the overall competitiveness of the rural credit cooperatives, rural commercial banks. In recent years, China’s rural credit cooperatives internal control building has taken a series of measures which have achieved some, but due to the imperfections of rural credit cooperatives in the external environment and the internal environment, resulting in some defects.Through historical analysis this paper analyze the internal control theory, Yuhang District financial data, analysis three failure cases of Yuhang District, combined with interviews with the staff of the financial institutions, the paper analysis and discuss the Yuhang District’s internal control problems, there is a certain lack of internal control five elements, namely:the internal control environment is weak, internal control system is not perfect, the absence of risk assessment, information and communication mechanism is not perfect, and internal oversight mere formality.On the basis of the analysis of the problem, there are five corresponding countermeasures. Explore appropriate development model, improve the governance structure reform of the internal audit system, scientifically carry out human resource development and strengthen the cultural infrastructure and establish specialized risk management department. Risk management, improve the existing risk assessment tools and content, strengthen the system of internal control, increase the internal control management rules and regulations enforcement, strengthen mutual restraint between the various positions, scientifically set performance appraisal system and staff training. Establish a information management team in the information communication system, the follow-up of advanced systems equipment, improve the external information feedback.’Internal oversight on the first ideological emphasis, and strengthen supervision and inspection, increase accountability, strengthen job constraints and behavior investigation to establish correct problems in a timely manner, continuous improvement system.