Research On The Internal Control Optimization Of HY Rural Commercial Bank

For the sound operation of banks,a complete and effective internal control system is needed.As a rural commercial bank reformed from rural credit cooperatives,it retains an extensive management mode,resulting in the weak internal control system of rural commercial banks.The importance of the construction of internal control system needs to be further strengthened.As the main force supporting local economic development,rural commercial banks,Its sustained and healthy development plays a vital role in local economic stability.Therefore,this paper puts forward the Optimization Research on the internal control of rural commercial bank.This paper takes HY rural commercial bank as the research object,and uses the main methods such as literature research method,case analysis method,induction and summary method,fuzzy analytic hierarchy process and field investigation method to optimize the internal control of HY rural commercial bank.Firstly,combined with the relevant research of domestic and foreign scholars on internal control,fully understand and analyze the relevant theoretical knowledge and optimization design scheme of internal control.Secondly,starting from the five elements of internal control listed in the guidelines for internal control of commercial banks,this paper analyzes the current situation and existing problems of internal control of HY rural commercial bank through the combination of field investigation and questionnaire.Thirdly,starting from the five elements of internal control,combined with the existing problems,this paper puts forward the optimization design scheme,and puts forward safeguard measures to ensure the effective implementation of the optimization scheme.Finally,it summarizes the problems that need to be further studied in this paper.Through this research,we can realize that the internal control management system is a dynamic and huge management system,and the construction of the internal control system needs the joint participation of all employees of the enterprise.While learning from the COSO report,this paper also puts forward specific countermeasures to optimize the internal control of HY rural commercial bank in accordance with the institutional requirements of domestic regulatory authorities on internal control,hoping to effectively solve the hidden internal control problems of HY rural commercial bank,and provide useful reference for other rural commercial banks to make the internal control play its real role in commercial banks.