Research On Internal Control Of X Rural Commercial Bank In Shanxi Province

Internal control is an eternal subject for the banking industry.In recent years,with the rapid development of financial services and the continuous innovation of financial instruments,major cases caused by internal control problems of banking institutions are not uncommon,which have attracted extensive attention from financial regulators and the banking industry.Internal control is an important factor for financial institutions to achieve sustainable and stable development.Numerous cases prove that internal control system affects the economic benefits of Banks from multiple aspects.Now,with the development of rural economy,rural credit cooperatives have made great progress,but to get greater development,rural credit cooperatives must carry out reform.Since rural commercial Banks have obvious advantages over rural credit cooperatives in many places,only the transformation into rural commercial Banks will bring more vitality to rural credit cooperatives.So far,many rural credit cooperatives have carried out the joint-stock reform and become rural commercial Banks.The reform of the financial system revitalized it.Although the restructured rural commercial bank has achieved rapid development,there are still some deficiencies in some places,especially in the establishment and construction of internal control system,and some internal control system is not perfect.Rural commercial bank's environment and customer groups are mainly in rural areas,so its internal control in the improvement process still has some deficiencies.Now after the reform,rural commercial bank has many shortcomings in internal control.Most of these shortcomings are caused by the unreasonable internal control system of rural commercial Banks,so it is necessary to improve and perfect the internal control system of rural commercial Banks to maintain rapid and stable development.At present,the first rural cooperative was transformed into a rural commercial bank in2001,over the past decade,the rural cooperatives in Shanxi and even the whole of China have set off a wave of reform.Many rural cooperatives have been transformed into joint-stock commercial banks and achieved rapid development.They have become an important financial institution serving agriculture,countryside and farmers,and have played an important role in promoting the development of rural economy in China.Effect.However,although rural commercial banks have the nature of commercial banks after restructuring,compared with commercial banks,there are still some problems,such as short development time,inadequate management and low efficiency of implementation,which make the sustainable and healthy development of rural commercial banks.This paper takes Shanxi X Rural Commercial Bank as the research object,using the methods of integrating theory with practice,comparative analysis,questionnaires and field interviews,focusing on the five elements of internal control theory,focuses on the analysis of the current situation,existing problems and the causes of internal control of Shanxi X Rural Commercial Bank,and proposes to improve the internal control system of Shanxi X Rural Commercial Bank.Programmes and initiatives.