The Present Situation And Consummation Countermeasure Of The Internal Control In Henan Rural Credit Union

Rural credit cooperatives contacts the majority of farmers and the development of the main force of rural finance, it has played a positive role in supporting the development of rural economy and increasing farmers’ income. Recent years, the position of rural credit cooperatives in the financial system continues improving, gradually expanding the scale, but the current credit cooperatives in most areas are still facing operational inefficiencies, such as low efficiency and poor management or other issues.Traced the cause, imperfect internal control system is an important reason. A sound and effective internal control system is the foundation of rural credit cooperatives of compliance management and risk prevention. Therefore, the establishment of a sound internal control system of rural credit cooperatives is a necessary and urgent current task.As the agency of monetary fund management, the operation of the rural credit cooperatives is always accompanied by risk. Internal construction of rural credit cooperatives is the institutional construction of self-discipline, and the internal control system is an important foundation to ensure the healthy and orderly development of the rural credit cooperatives. Based on an actual experience in financial work in rural credit cooperatives in Henan, by the methods of literature search, case analysis and other methods, the study of the internal control construction of rural credit cooperatives in henan province is discussed.Through the method of combining theory and practice, combining the five elements of internal control: internal control environment, control activities, risk assessment, information and communication, monitoring and evaluation, according to the thought of " ask questions- analysis of the problem- to solve the problem ", the internal control of the rural credit cooperatives are studied. The article first describes the problems of the rural credit cooperatives’ s internal control based on the actual work, mainly including: the weak internal control environment, employee ideas behind; imperfect internal control system and the lack of executive power system; the absence of risk assessment and risk management; information and communication mechanism is not perfect and internal oversight mere formality.Then traces the source to find the reason, finally according to the five elements of internal control, mainly from five aspects proposed to improve the construction of internal control systems of rural credit cooperatives measures. Such as: to strengthen the ideological education of employees and focusing on strengthening the banking operations compliance awareness; to establish a perfect internal control system and improve the efficiency of existing system to make the system actually work; to improve the risk assessment system; to perfect the internal information transmission mechanism to improve the efficiency of internal control; to perfect internal supervision system to strengthen the management and supervision of bank internal jobs. We should make great efforts to build an effective internal control system, providing a strong support for the sustainable development of rural credit cooperatives.