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Internal control cybernetics, organizational behavior theory, agency theory and contingency theory as the theoretical basis to explore how effective regulation and control of the management process of an organization. Because of its uniqueness, the management system, the rural credit cooperatives after several changes, but the chaotic management system, internal control frequent cases, property rights fuzzy and many other issues have not been fundamentally changed. Therefore, rural credit cooperatives internal control work is of great significance to deepen its structural reform.In this paper, targeting enterprises to the Shuangfeng rural credit cooperative association, the integration of the internal control of the overall framework of the theory and comprehensive risk management theory, analysis to internal control elements for basic research, comprehensive analysis and assessment of its internal control system, for proposed a system of internal control the improved optimization measures and programs. Specific analysis process, and increase the financial ecological environment comprehensive environmental factors, at the same time, business ethics management, stress management research applications to the internal control management up further broaden the idea of internal control management. In order to ensure the smooth implementation of its internal control system to improve the optimized from the organization, human resources, external oversight and management of the relevant safeguards. The author hope this study Shuangfeng County Rural Credit Cooperative Union to strengthen and improve internal control, to enhance the management performance of a reference value and credit cooperatives in China, the study and practice of the internal control of financial institutions and even enterprises play a certain reference.
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