MBA教育中心知识库

With the further deepening of the reform of the national financial system, the further expansion of the opening degree of the financial industry and the steady implementation of the rural revitalization strategy, rural economic development and farmers' production and life have put forward higher requirements for rural credit cooperatives. As the main force of financial projects to help and benefit agriculture, Gansu Province Rural Credit Cooperatives have been sparing no effort to innovate financial products and improve the level of credit services, and have been widely recognized and supported. However, with the rapid development, Gansu Province Rural Credit Cooperatives also have to face problems such as frequent credit violation cases and high non-performing loan rate. In view of this, it is important to strengthen the construction of internal control system of credit business and optimize the internal control management of credit business for the sustainable development of Gansu Province Rural Credit Cooperatives.

Based on relevant research results at home and abroad and related theories of internal control of financial institutions, this paper analyzes the development status and main problems of credit business of Gansu Province Rural Credit Cooperatives from a realistic perspective, uses analytic hierarchy process and fuzzy comprehensive evaluation method to build a mathematical model, and conducts quantitative analysis on the

internal control of Gansu Province Rural Credit Cooperatives. According to the analysis results, some targeted optimization suggestions are put forward. Firstly, this paper systematically combs the internal control status of credit business of Gansu Province Rural Credit Cooperatives from the aspects of organizational structure, credit business and internal control process. Secondly, the evaluation index is selected to construct the internal control evaluation model of credit business of Gansu Province Rural Credit Cooperatives, and the internal control situation is evaluated. It is found that there are still problems in the internal environmental control, risk assessment, internal control activities, information communication and supervision and management of Gansu Province Rural Credit Cooperatives. Thirdly, in view of the existing problems, a targeted and systematic optimization scheme is put forward according to the objectives of effectiveness, security, compliance and the principles of comprehensive coverage, restriction and balance, and information openness and transparency. Fourthly, in order to ensure the smooth implementation of the optimization scheme, this paper also puts forward a series of safeguard measures from the aspects of management system, human resources and corporate culture.

The evaluation model of internal control of credit business of rural credit cooperatives constructed in this paper and the results of model evaluation and analysis, as well as the proposed optimization scheme of