Research On Improvement Of Internal Control Of Credit Business For Yueyang Branch Of Agricultural Development Bank Of China

Credit business is one of the most important businesses of banks.In order to achieve business objectives and achieve profit objectives,we must constantly promote the development of credit business,which must be accompanied by the increase of risk,which is an inevitable problem faced by all banks in the process of growth.As the only policy bank based on agriculture in China,in the process of operation,the development of its work must first comply with the requirements of national policies.Under the current situation,its policy bank functions are reflected in the loans for resumption of work and production,emergency disaster relief and services for private small and micro enterprises.However,on the premise of grasping the policy,the agricultural development bank should also pay attention to the operation mode and development law of other commercial banks,reasonably examine various risks faced by banks in the process of development,timely carry out efficient internal control management,and strengthen the internal control of the credit business of the agricultural development bank.Firstly,this paper briefly expounds the relevant theories of internal control of credit business,then analyzes and discusses the current situation of internal control of credit business in Yueyang Branch of Agricultural Development Bank,points out the existing problems,analyzes the causes of the problems,and puts forward targeted improvement suggestions.After further investigation on the credit business of Yueyang branch of the Agricultural Development Bank,from the internal control system and the basic business process of the credit business,the problems of internal control of the credit business of Yueyang branch of the Agricultural Development Bank were concluded.In view of the existing problems,this paper obtains the causes of the problems of Yueyang Branch of Agricultural Development Bank: imperfect internal control environment,inadequate loan risk assessment,nonstandard operation process,unimpeded communication of information system,and mismatch between credit team construction and development.Finally,it puts forward suggestions to improve the internal control of credit business of Yueyang Branch of Agricultural Development Bank from five aspects: strengthening the construction of internal control environment,establishing a perfect risk assessment system,strictly implementing the operation process of credit system,optimizing information exchange and feedback mechanism,and improving internal supervision and accountability.According to the existing theoretical basis,and then put forward the improvement scheme around the actual problems,which has strong pertinence,and has certain practical significance for enhancing the credit risk defense ability,ensuring the high-quality development of credit business and reducing the non-performing loan rate.