Therefore, it remains an important issue needed careful study that how to prevent, control and resolve financial risk through efficient supervision to keep the stability and safety of bank system and to keep bank’s core function in financial deepening and resource allocation.
Today,the most important problem in the face of the Chinese financial institutions is how to estabish an efficient financial system, which can resolve financial risk as well as support the improvements about economy.
If commercial bank wants to strengthen the inner control, enhance the standard of management and competitive power, fully realize its benefit and prevent and resolve financial risk effectively, it should devote major efforts to popularizing and applying the management accountant.
But according to the status of rural credit cooperatives, and the desirability of sustainable development of rural economics, and the objective need of financial competition in new situation,and also the desirability of keeping away and alleviating financial risk,the management system and development strategies and operation manners of rural credit cooperatives are all unconformable.
Establishing credit security system is a common practice to support the development of medium and small-sized enterprises in the world, which is one key means of improving the financing environment and defusing financial risks for medium and small-sized enterprises.