Research On Credit Internal Control Of SF Rural Commercial Bank

The rural commercial banks were born in rural credit cooperatives reform, because of the purpose of serving agriculture, rural areas and farmers, the rural commercial banks are the main banking institutions of rural economy in China. Credit business is the main business activities in rural commercial banks, but also the uppermost source of profits, so credit internal control has always been the very important work in rural commercial bank. But in the actual operation, because of the unclear property rights system, unsound corporate governance structure and imperfect management system. the rural commercial banks non-performing loan rate is much higher than the state-owned commercial banks, credit risk has not been effectively control and management, the construction of credit business internal control cannot catch up with the development of its business.First of all,comprehensive analysis and research of the bank credit business and related theory of internal control, provides basic theoretical foundation for the research of this paper.Secondly,SF rural commercial bank credit business of the current situation and existing problems have been analyzed roundly,and in this part SF rural commercial bank internal control as the breakthrough point, the paper analyzes the organizational structure of SF rural commercial bank credit business internal control, institutional basis of credit risk and the present situation of the process of credit risk, and summarizes the SF rural commercial bank's credit risk management problems and the insufficiency from the analysis of the situation;At last, this paper optimization analysis of SF rural commercial bank credit risk management, and Respectively from the control environment, risk identification, control activities, information communication and feedback, internal supervision and five aspects, and the set up a bimodal rural commercial bank credit risk management system.