Research On Risk Management Of Automobile Pledge Supervision Business Of Company J.from The Perspective Of Internal Control

With the improvement of the income level of Chinese residents,the vehicle population of China is also increasing.Accordingly,the market of auto finance and auto logistics also expands,and the supervision business of auto pledge comes into being according to the market demand.Automobile pledge s upervision business means that banks pledge financing to automobile sales companies and outsource the supervision business to automobile pledge supervision companies.The automobile pledge supervision industry is characterized by hierarchical remote management,intensive investment of manpower and inherent high risk of financial industry,which leads to the high risk of the industry.Risk management is directly related to the profit level of the company,and even the survival of the company.From the perspective of management theory,excellent system design and implementation of internal control is the premise of risk prevention and control.Company J.is a leading enterprise in China’s auto pledge supervision industry with a market share of up to 50%.Through the analysis of its internal control and the risk assessment of the company’s business,it has a relatively complete theoretical analysis of the risk of the company’s pledge supervision business.With the company’s risk store data and the overall data of the responsible store for several consecutive years,the general picture of its risk occurrence can be presented as a whole.With the help of three typical cases: the compensation case in which the company was subject to the highest penalty（50% liability rate）due to the agreement risk,the highest compensation case in the history of the company’s business caused by the operation risk of the supervisor,and the liability risk compensation case caused by the company’s management risk,the thesis detailedly shows the risk generation in the process of business practice and the reasons for the judgment of responsibility.Through risk data and compensation cases,the distance between "ideal"（internal control design and risk assessment）and "reality"（risk data and compensation cases）is demonstrated.From the perspective of practice,we will examine the implementation of internal control of Company J.and explore the causes of the company’s risks.Through internal environment,control activities,information and communication,internal supervision,such as Angle to analyze,company’s overall operating risk orientation phrase,poor grassroots to duty supervisor a key control,remote management reality,the fierce competition in the industry the company as "party b" super accountability requirements such as internal and external risk factors lead to risk duty,produce compensation that eats the profits.Suggestions for risk management in this industry are presented as follows:（1）At present,the positioning of the company’s overall business risk is not accurate,and the risk of automobile pledge supervision business is actually based on the financial risk of supervision enterprises.We should establish and reflect the positioning of "financial risk" of business,and optimize internal control and risk management with the sensitivity and severity of financial risk.（2）In addition to the labor cost of supervisors,the supervision fee should also reflect the "risk management fee" and "risk sharing cost" contained in the company’s business.As a leading enterprise,it should improve the supervision fee rate through industry associations and other platforms in order to promote the benign development of the industry.（3）The management of grass-roots supervisors related to corporate risks should be similar to that of "employees in the financial industry".Greater investment is needed in recruitment,training and management;It is suggested to increase the salary of supervisors to improve t heir entry threshold and reduce their mobility;Take the methods of property guarantee and connection with personal credit investigation system to control moral hazard.（4）With the help of modern information technology and business platform,reduce regulat ory risks,and use business big data to develop derivative business and improve the company’s profits.