试论农村信用社内部控制的现状、薄弱环节与完善对策

On the Current Situation,Weak Links and Improvement Countermeasure for Internal Controls of Rural Credit Cooperatives

当前,农村信用社改革试点工作已到了关键时刻。农村信用社改革的成败不仅直接关系到自身的健康发展,而且关系着社会主义新农村建设的进程,因此,针对农村信用社目前内部控制中依然存在的各种问题和薄弱环节,加强制度建设,完善内控机制,切实防范各种金融风险就显得尤为重要。

Currently, the pilot reform of rural credit cooperatives has reached a crucial moment. The success or failure of reform in rural credit cooperatives not only relate to their own healthy development, but also to the process of building a new socialist countryside. Therefore, in view of the various problems and weak links in current internal controls of rural credit cooperatives, it is extremely important to strengthen the system, perfect the internal mechanism and efficiently guard against financial risks. The article is to talk about the topic.