Research On Internal Control System Of The Chinese Commercial Banks

The banking industry is a sector of high liability and high risks. With the development of economic globalization and the China's financial reform,the commercial banks have been widening their business.and simultaneously competition among them added.Therefore, risk management has been of great significance in the Chinese commercial banks.A good internal control system undoubtedly becomes the basis of keeping banks sound and stable.At present, however,the internal control system in our country's commercial banks are just on the beginning step, and so are far from soundness.That is the actual significance of building and perfecting the internal control system in the Chinese banks.The research into internal control system of the Chinese commercial banks in the thesis proceeds from general theories of internal control in the commercial banks,based on some new explanation for internal control on the Basel Agreement.According to the Basel Agreement,the internal control system can be divided into five parts: control environment, risk assessment, controlling activities. information and communications,monitoring.For outstanding the systematization and integrity in internal control system of the commercial banks,in the following chapter,the thesis links these five sides closely,observes the existing problem in these five sides in the current situation of the Chinese commercial banks separately and the experience of internal control system of the foreign commercial banks.In the last two chapters of the thesis,directly against the weak points in these five sides and according to the theories, I have put forward suggestion to set up and perfect the internal control system in the Chinese commercial banks.So far,the construction on internal control system of the Chinese commercial banks has not matured and need improving gradually.Through studying the topic,I put forward some suggestion hoping it can do some reference function on the construction and perfection of the internal control system in the Chinese commercial banks.