The Research On Constructing The Inner Control Of The Rural Corporative Bank On The Base Of Humanism

Since the 1990s, the international financial market has rised crisis from all directions, which has caused a series of significant international finance events, like Mexican, Southeast Asia finance crisis. These bank events mostly due to the imperfection of bank internal control system.The Rural Cooperative Bank (RCB) was just born, so the biggest development "the bottleneck" is the low quality human resources, which inevitably causes the imperfect of internal control at present. Therefore, it is very urgent to research the internal control based on the human resources. This article is in refer to the foreign country commercial bank mature standard the internal control and bases on low quality human resources of the Rural Cooperative Bank as a knowledge enterprise , with the point of view of implicity of appropriation knowledge as well as the contract incompleteness, it explains that it is the the information asymmetry to create the habit of "insider control" in the rural cooperative bank. Due to this habit, it provides an opportunity for the internal managers and the staff to steals the illegal benefit, which harms the benefit of the funder and the depositor of the RCB. In order to control these internal personnels' violating behaviors, we must build a perfectly incentive system and a supervise system .Therefore, the article proves the necessity for staff to enjoy the bank partial the power of domination and surplus demands with analysis of the human capital property right (formal contract); it employs the psychological contract to emphasize the the incentive function of satisfication of the staff psychology contract in the human resources management. Then it constructs a game model to analyze equilibrium process of strategy between managers' control and the staff violation under the perfectly functioned system of internal control, which further confirmes the necessity of drive mechanism and the monitoring system of internal control.Finally,it proposes three indispensable system for constructing the internal control system with humanist trait: First is the human resources management system with humanist trait; Next is the perfectly functioned mechanismof internal control, which contains the following essential factor: a perfectly functioned mechanism of corporation governce, a credit granting mechanism, a keen reaction of risk monitor system, information system explictizing implicit knowledge of the RCB, the highly independent investigation system, the modernized internal control culture; Three is highly effective exterior supervise mechanism and the market restraint mechanism.