Research On Internal Control Optimization Of Private Enterprises' Credit Business Of X Branch Of Agricultural Bank Of China

With the intensifying competitive strength of financial industry due to the deepening of China's financial industry opening to the outside world and the increasing financial support from the state to the non-public ownership economy,it is imperative for commercial banks to effectively prevent and resolve the credit risks of private enterprises they face.In December 2017,the central economic work conference held in Beijing pointed out that China's financial industry should serve the real economy better and keep the bottom line that does not have systemic financial risks.By actively managing credit risks of private enterprises,not only can commercial banks improve their abilities to support real economy,but also commercial banks can improve the quality of their credit assets.As one of the five state owned commercial banks,Agricultural Bank of China is the leading enterprise of commercial banks in our country.The branch of province where Branch X is located is one of the key branches of Agricultural Bank of China.Its practice in the internal control of loan risks of private enterprises has a significant impact on other branches of commercial banks.This dissertation firstly elaborates the related theory about internal control of credit business in commercial banks,which provides the basis for the study.Secondly,through an in-depth analysis and investigation,this dissertation analyzes the status quo and existing problems of the credit business of ABC in X branch of the Agricultural Bank.The study of this part taking credit business internal control of X branch of Agricultural bank as the breakthrough point,through the research on structure and quality of credit assets of X branch of Agricultural Bank,the type and characteristics of private enterprises' credit risk,and the credit business process and related system,and connecting with the concrete case analysis on private enterprises'non-performing loans,summed up the problems and the insufficiencies in X branch of Agricultural Bank,for example internal control environment is weak,private enterprises' credit business internal control risk assessment process is imperfect,control activities are incomplete,information collection and communication is not timely,internal supervision function doesn't give full play.Finally,from the internal control environment,private enterprises' credit business internal control risk assessment process,control activities,information collection and communication and internal supervision function five aspects,the dissertation puts forward some suggestions on establishing and improving the internal control system of credit business for private enterprises of X branch of Agricultural Bank of China to promote the development of private enterprises'credit business.