Research On The Improvement Of Credit Business Internal Control In Xinhua County Branch Of Agricultural Development Bank Of China

The gradual integration of domestic and international financial market has enlarged the market competition,as the only policy bank supporting the development of agriculture,rural areas and farmers in China,it’s more necessary for the Agricultural Development Bank of China to play a good role of policy guidance in the counter-cyclical adjustment process of economic transformation and upgrading and high-quality development.The establishment and improvement of credit business internal control system can create a favorable financing and business environment for banks,and improve operation efficiency and economic benefits.Therefore,the research on the improvement of credit business internal control of the Agricultural Development Bank of China has theoretical and practical significance.The purpose of this paper is to provide ideas for the improvement of the credit business internal control in the Xinhua County Branch of Agricultural Development Bank of China based on the internal control theory and the internal control evaluation theory.The article introduces the operation,credit business,governance structure and internal control construction of the Xinhua County Branch of Agricultural Development Bank of China over the years,by using its own internal control evaluation indicators for credit business,the paper utilizes the analytic hierarchy process and the fuzzy comprehensive evaluation method to analyze the effectiveness of the internal control evaluation system for the credit business of the Xinhua County Branch of Agricultural Development Bank of China deeply.Based on this,it summarizes the problems,which mainly include weak construction of risk compliance culture,single risk assessment method,low system data processing capability,inadequate accountability,and incomplete post-loan management coverage,etc.Through the analysis of the reasons,it puts forward improvement suggestions for its credit business internal control from several perspectives,including governance structure,advance control of credit risk,linkage between information systems,implementation of internal control inspection accountability,separation of duties,authorization and approval,etc.Through the research of the article,two conclusions can be drawn.First,the level of credit business internal control effectiveness in the Xinhua County Branch of Agricultural Development Bank of China is acceptable under the current internal control conditions,but whether it can cope with the pressure of future business expansion and environmental changes is unknown.Second,in order to cope with the increasingly diversified business development condition,the Xinhua County Branch of Agricultural Development Bank of China needs to improve the credit business internal control in the control activities aspect urgently.