Research On Internal Control Of Rural Commercial Banks

With the development of economy enters the "New Normal",the comprehensively deepen reforms advance steadliy.The stable financial insdustry has positive meaning to Chinese economy under the new situation.For the past few years,the Rural Commercial Bank as the pillar of local economic under the background of economic sustainable development.In this perid,it also obtains the gratifying development.However,many Rural Commercial Banks ignore their own risk management,resulting in many vicious finacial cases.Some Rural Commercial Bank is at a standstill about its own internal control in the construction,which not only increases their own operating cots,slows down the space of development,but also encumbers the progress of our local economy.Against this backdrop,only Rural Commercial Bank establishes a complete set of internal control system and strengths the consciousness of risk prevention,it can ensure stable management of itself and make contributions to the regional economy with long-range development.As the main force of rural finance,the Rural Commercial Bank has characteristics of small scale,Poor stability,low quality of employees and etc.This article takes A Rural Commercial Bank as the object of study,basing on Coso's intermal control theory,taking China's banking regulators comes on relevnt regulatinon as thinking guidance,evaluating the intermal control of A Rural Commercial Bank from two aspects of process evaluation and result evalution,in the elvaluation,applying hierarchy analysis,fuzzy evaluation and other methods to analyze the internal control of A Rural Commercial Bank roundly.It points out the leak of existing inner control system and then comes up with pertinent suggestions on the basis of estimated result,it makes the A Rural Commercial Bank's inner control system more perfect and ensure its steady and healthy development.This artcle is divided into seven parts.The first part is about the background,signifiance of relevant studies and literature review.The second part,in the first place,introducing delayed reform of internal control theory and the theory of Coso's frame,then summarize the relevant regulations of Commercial Bank's internal control principle of internal control and method of applicabicity.Last,analyzing and summarizing the particularity of Rural Commercial Bank's internal control construction.The third part is about introducing and analyzing the physical truth of A Rural Commercial Bank's inner control at this stage.The fouth part is about conducting specific structure of A Rural Commercial Bank's inner control systerm from two aspects of process evaluation and outcome assessment.The fifth part is about analyzing the questions of Rural Commercial Bank's inner control on basis of evaluation result.The sixth part is about basing on analyzing the current condition,combining the actual situation of Rural Commercial Bank,desiging the modified relevant solution of the internal control assessment.The seventh part is about giving conclusion to this paper and an expectation to the follow-up study.