Research On Internal Control System's Improvement Of The Hengzhou Rural Commercial Bank

Rural cooperative financial institutions are the main force supporting the development of the county economy by the financial sector.However,in the wave o f restructuring,some rural cooperative financial institutions still fail to fully change their sense of thinking and business development mode.Various types of risk accumulate,and take part in the chaos of banking market.The plot of illegal operation is more serious.In the final analysis,it is caused by the imperfect of corporate governance mechanism and internal control mechanism.This article is based on the Hengzhou Rural Commercial Bank as the target enterprise,based on game theory,system theory,cybernetics and organizational behavior theory,uses the empirical analysis,qualitative analysis and literature research as research methods,mades a systematic analysis of its internal control system.Then find out there are some problems like the organizational structure is not perfect,institutional framework is not sound,corporate culture is backward,identification and communication of risk information in internal control is not in place,the effect of internal control supervision and correction me chanism is not obvious,etc.According to the actual situation of the bank,in accordance with the principles of compliance,prudence,comprehensiveness,mutual restriction and independence,this paper puts forward five sub-systems: improving organizational structure,perfecting institution framework,cultivating corporate culture,optimizing information communication,and strengthening supervision and correction.In order to ensure the smooth implementation of the improvement of its internal control system,this paper also put forward safeguards in terms of organization,human resources,institution,material and funds,and technology.This study has reference value for strengthening and improving internal control,and improving management level in the Hengzhou Rural Commercial Bank.It will play a certain role in reference to the research and practice on the internal control of our country's rural small and medium-sized financial institutions.