| As the economic scale becomes larger and larger,the savings business,as one of the most basic and important businesses,has more or less exposed many problems during the development of urban commercial banks.In this context,this thesis analyzes the effectiveness evaluation of internal control of savings business of Fuzhou Rural Commercial Bank.Fuzhou Rural Commercial Bank as a newly established rural commercial bank,the analysis of its savings business internal control is conducive to learning from other newly established rural commercial bank to find problems and learn from methods.To a large extent,the improvement of the internal control system of commercial banks cannot avoid the evaluation and analysis of the effectiveness of internal control of savings business,because it can promote the orderly,legal,safe and controllable development of savings business.In this thesis,fuzhou Rural Commercial Bank is taken as the research object.Firstly,the status quo of internal control and evaluation of internal control are analyzed based on relevant literature,and relevant concepts and theories are explained.AHP and Fuzzy evaluation methods are used to establish the internal management effect evaluation model of savings business.It includes theoretical framework,theoretical applicability,evaluation method and index confirmation of internal control effectiveness of savings business of Fuzhou Rural Commercial Bank.Secondly,it introduces the basic situation of Fuzhou Rural Commercial Bank,including its introduction,historical development,corporate governance and organizational structure,business development,and then evaluates the effectiveness of internal control of savings business of Fuzhou Rural Commercial Bank.The selection of Fuzhou Rural Commercial Bank for case evaluation is to establish the internal control index system of savings business of Fuzhou Rural Commercial Bank,to organically combine the analytic hierarchy process,questionnaire survey method and fuzzy evaluation method,comprehensively use these methods,and strive to carry out a comprehensive evaluation of the internal control of savings of Fuzhou Rural Commercial Bank.On this basis,the evaluation results are analyzed and finally the evaluation results of internal control effectiveness of Fuzhou Rural Commercial Bank are obtained.The quantified results are more objective.Finally,based on the evaluation results,this thesis puts forward the problems existing in the internal control of savings business of Fuzhou Rural Commercial Bank and gives corresponding suggestions.The conclusions are as follows:The score of internal control environmental evaluation is 84.67,the score of savings business risk assessment is 78.8,the score of savings business control activities is 95.09,the score of savings business information and communication is 79.67,the score of savings business internal supervision is 89.60,and the overall score of enterprise internal control is85.57.It can be seen that the internal management of Fuzhou Rural Commercial Bank is generally at an above medium level.However,there is still room for improvement.For example,the effectiveness of internal control of savings business of Fuzhou Rural Commercial Bank can be further improved by improving the risk assessment of savings business and the information and communication of savings business,which are two low-scoring index dimensions.The research of this thesis provides an emulated idea for further improving the internal control system of savings business of Fuzhou Rural Commercial Bank.At the same time,it has certain reference significance for domestic similar commercial banks to conduct deposit management. |
