Research On Non-Performing Loan Management Of A Bank Based On Internal Control

China's banking industry started later than those in Europe and the United States.However,from the development of the banking industry,we can find that every major change must be accompanied by the backlog of non-performing loans.After the Asian financial crisis broke out in 1997,China conducted a large-scale liquidation and reorganization of the banking industry.Since then,the CBRC set up and will control the growth of non-performing loans as an important goal.Along with the effect of governance,China's banking sector has entered the most brilliant "double down" period since 2004.In the subprime mortgage crisis that swept the world in 2008,the banking industry in our country not only did not spread but accelerated,and the credit quality surpassed the average level of the banking industry in developed countries such as Europe and the United States.In September 2011,the non-performing loan balance of commercial banks in China went down to 407.8 billion yuan after many years of control and digestion,and the non-performing loan ratio was controlled at 0.9%,the lowest level in the past years.But,at the end of 2011,the non-performing loan balance of commercial banks of our country increased for the first time,the non-performing loan ratio also started to go up and the "double down" period of non-performing loan management ended.At the same time,the rising trend continued till now,commercial banks urgently need to solve the problem.Banks have difficulties in operating due to the impact of non-performing loans.They began to reduce loans or raise borrowing requirements.Banks restrict the development of all walks of life through "reduce the loans" without the support of loans,and the industry is developing slowly and ultimately viciously.In this paper,case analysis and comparative analysis and other research methods,from the perspective of internal control of Bank A's non-performing loans management analysis.The full text is divided into six parts: the first chapter is the introduction;the second chapter is the basic theory of internal control and non-performing loan management;the third chapter is the status quo and problem analysis of A-bank's non-performing loan management;the fourth chapter is the bad of domestic and foreign commercial banks Loan management experience;Chapter V is based on the internal control of Bank A's NPL management recommendations;Chapter VI is the conclusion.This paper selects three A-bank non-performing loans cases,analyzes from the perspective of internal control,uses the internal control elements,combined with advanced domestic and foreign experience,draws a program suitable for A-bank non-performing loan management and strives to solve the problem of A-bank non-performing loan management,and hope that the conclusions drawn from this study can be used as a reference for other commercial banks in other cities in China.