The internal control system of small loan companies

First chapter General provisions

Article 1 in order to promote the company to establish and improve the internal control, guard against financial risks, security, system security

The steady operation, according to "the people's Republic of China Banking Supervision and management law," "the people's Republic of China business

Commercial Bank Law "," company law of the people's Republic "," small loan company in Shaanxi Province pilot management approach "

And other laws and regulations and related documents, this management system is developed according to the actual situation of the company.

Article second        The internal control is the company to achieve the operational objectives, the implementation of a series of system, through the formulation and process

Procedures and methods, the risk prevention and control, monitoring and correction after the dynamic process and mechanism.

The third company internal control objectives:

(A)Ensure that the internal rules and regulations of the state laws and regulations and the company's implementation.

(Two)To ensure that the company's development strategy and target management of implementation and full implementation.

(Three)To ensure the effectiveness of risk management system.

(Four)To ensure the business records, financial information and other management information timely, true and complete.

Article fourth the internal control to carry out comprehensive, prudent, effective, independent principle, including:

(a) the internal control to penetrate into the business process and each operation link company, covering all

The post, with the participation of all staff, any decision and operation shall have records that can be referred to.

(two) the internal control to prevent risks and prudential operation as the starting point, the company's management should body

The "internal control priority" requirements.

(three) the internal control to have the high authority, no person shall have no internal control power,

The internal control problems should be timely feedback and correction.

(four) the supervision of internal control. The company all staff were reported directly to the chairman of the board of directors, senior management

Power.

The second chapter The basic requirements of internal control

Article fifth To establish a good rational division of labor, responsibilities clear, mutual checks and balances, reporting relationship clear organization

Institutions, improve the necessary precondition for the effectiveness of internal control.

Article Sixth The board of directors and senior management should be fully aware of its responsibilities for internal control.

Article seventh The establishment of effective incentive and restraint mechanisms of good science, the spirit of enterprise and the training of internal control

The creation of, can understand and fulfill the responsibilities of the environment for all employees.

Article eighth        The establishment of an effective verification, monitoring system, various vouchers, statements, regular checks, on

Cash, negotiable securities and timely inventory of tangible assets, the review or afterwards supervision on the counter for business

Governor control, double check the effective system on important business, to monitor the implementation of authorization, credit.

Article ninth        Establish an effective emergency plan, and regular monitoring. In an accident or emergency

Student, should be in accordance with contingency plans timely make emergency disposal, to prevent and reduce possible loss,

The sustained development of the business.

Article tenth        Legal adviser, to assist the company to deal with the legal affairs, to ensure that all our legal and effective.

Article eleventh to establish effective information exchange and feedback mechanism, ensure that the board of directors and senior management and

Time, accurate understanding of the company's operating and risk status.

The third chapter Loan Business Internal Control

Focus on the internal control of loan business of the twelfth company is: unified credit management, improve customer

Credit risk identification and monitoring system, improve the credit decision-making and approval mechanism, to prevent a single customer, associated enterprises

Industry customer and the group customer credit risk is highly concentrated, prevent the issue between loans and violates the principle of credit

Love loans, preventing the unlawful use of credit funds.

Article thirteenth The company according to the loan amount, determine the different approval limits, the examination and approval authority the amount

Transparent.

Fourteenth the company should establish unified loan procedures, clear pre loan investigation, loan review,

The loan after the inspection of all aspects of the work standards and due diligence requirements:

(A)Pre loan investigation shall make on-site inspections, truthfully report the loan investigation grasp of the situation, not to take shelter from the wind

Danger, not because of any person's subjective will change the investigation conclusion.

(Two)Loan review should be objective and impartial, independent audit, fully, reveal business risk accurately,

Countermeasures are put forward to reduce the risk of.

(Three)The loan after the inspection shall make on-site inspections, records, and timely report the problems found in the inspection

The relevant personnel, and shall not conceal or disguise problem.

Should follow fifteenth companies implement conditional loan"To implement the conditions, after the implementation of the credit"The

The principle of credit conditions, not implemented or conditions change did not re decision, not carrying out loans.

The sixteenth company strictly review the borrower, the legality of financing background and the authenticity of the application materials

And the entirety of the loan contract, prevent the borrower loan, or engaged in financial fraud activities by other means.

The seventeenth company to establish the loan risk responsibility system, clear all departments, post risk responsibility:

(A)Investigators (credit departments) shall bear the liabilities for erroneous investigation or inaccurate evaluation.

(Two)Approving personnel (accounting department part-time) shall bear the responsibility for the mistakes review, approval, and to me

Signed for.

(Three)Post loan management personnel (credit departments) shall bear the responsibility of checking errors, recovery.

(Four)Lending personnel should be responsible for operational risk.

(Five)Top management shall bear corresponding liabilities for major loan loss.

Establish customer management information system of the eighteenth company, comprehensive and centralized master credit customers

The level of information management, financial status, solvency and non-financial factors, classification management of customer, to

Poor credit borrowers loan forbidden.

The fourth chapter Internal control, and printing, card

Article nineteenth Strict implementation of"Printing, charge, C"A separate tube system, use and storage of important business printing

Chapter officers shall also keep relevant business documents, use and management of test personnel shall not use or

Tube seals and documents.

The use and storage test personnel shall remain relatively stable, personnel changes should be approved by the competent leadership approval,

And the handover and registration procedures.

Staff leave,"Printing, charge, C"We should lock into the ark, for safekeeping.

Article twentieth important blank vouchers and valuable documents to implement strict accounting and management, strict implementation of

Registration procedures, regular inventory and inventory.

The fifth chapter accounting internal control

Focus on internal accounting control of the twenty-first company is unified management of accounting work, strictly enforce the

For the accounting system and procedure, ensure that the accounting information authenticity, integrity and legitimacy, is strictly prohibited to set off

Zhang, forbid chaos with accounting, is strictly prohibited the preparation and submission of false accounting information.

The twenty-second company according to the accounting standards for enterprises and the national unified accounting system, formulate and implement the

The company's accounting norms and management system.

The twenty-third company to ensure the independence of the accounting work, accounting personnel can be based on national unity will

Accrual accounting regulations and the company's independent management accounting business, no one may suggest, imply, indicate,

Compel the accounting department, accounting personnel illegal or rule breaking and handle accounting business.

On the illegal accounting business, accounting personnel shall have the right to refuse to handle, and report to the board of directors,

Or in accordance with the authority to correct.

Twenty-fourth the company shall exercise supervision over the whole process of accounting, accounting to ensure accounts,

Bill, accounts receivable, accounts, accounts and the accounts of six.

Where the accounting check not consistent, correct or at the upper level processing is performed in accordance with the authority.

The twenty-fifth company to implement qualification management of accountants, establish accounting personnel archives. Accounting

People with jobs, job to adapt professional qualifications or skills.

The twenty-sixth companies, accounting error responsibility investigation system, significant accounting errors, fraud

Or the case, except the responsibility to direct responsibility personnel, senior management of the company also undertake corresponding responsibilities.

The twenty-seventh company to do the accounting records, accounting treatment of the legitimate, true, complete and accurate, Yan

No counterfeit, alter accounting vouchers, accounting books and other accounting documents, is strictly prohibited to provide false financial and accounting reports.

The establishment of information disclosure system specification of the twenty-eighth company, in accordance with the provisions of timely, complete, true

Disclosure of accounting, financial information, satisfy shareholders, regulators and the public demand for information.

Improve the management of accounting archives twenty-ninth companies, strict enforcement of accounting archives access procedures, prevent

Meter records is replaced, change, damage, loss and leakage.

The sixth chapter supplementary provisions

Article thirtieth the system by the board of directors of the company shall be responsible for the interpretation of.

Article thirty-first the regulations come into force upon promulgation.