Study On The Internal Control Problem Of Rural Credit Cooperative

Banking is a special industry with the characteristics of the high risk since its birth,which requires the banking institutions to strengthen the risk control in the daily management process.Some negative financial events are very common in recent years,such as the crime of bank acceptance bill and disputes of counterfeit RMB and so on.These big financial events directly results in serious economic losses for the bank,and it also affects the reputation and image of the bank to a certain extent at the same time.At present,most commercial banks have a series of problems in the course of their development,and the imperfect internal control system is one of the major development problems for commercial banks,which mainly shows in several aspects,such as lack of internal control system,low efficiency of internal management,weak implementation of internal control and so on.This paper mainly collected and sorted some advanced theories about the internal control management of the bank at home and abroad before the research,and research on internal control of rural credit cooperatives was carried out on this basis from different perspectives(internal audit,risk compliance and accounting system)to mainly analyze the current situation of the internal control of the rural credit cooperatives in China,the characteristics in the process of control and the problems existing in the process of control.Meanwhile,this paper took the rural credit cooperatives in M city as an example to analyze their internal control problems and shortcomings.Some countermeasures and suggestions for risk control are put forward based on the analysis results to improve the internal control and management system of the rural credit cooperatives in M city and promote the continuous improvement of their internal control levels.Meanwhile,it is also hoped that the conclusions of this paper can provide theoretical and practical reference for other commercial banks in China.In addition,the following conclusions can be drawn from the research in this paper: In the development of rural credit cooperatives,it is necessary to energetically carry out the internal control management around the banking reform,constantly improve the structure of corporate governance,and improve the internal control management mechanism and supervision mechanism of internal audit and risk management at the same time,which can continuously improve the internal control level of rural credit cooperatives,promote the continuous development of rural credit cooperatives,and stabilize the status of rural credit cooperatives in support and service for three rural issues.