Solutions To Improve Internal Control System Among Chinese Commercial Banks

As a special industry managing monetary fund, the banking which has characteristics of high debt, high risk, easy to become a goal which the criminal offender commits a crime, has the requests to establish a perfect internal control systemt to adapt its service to guard against risk possibly. In recent years, a series of serious incidents including English Bahrain Bank's out of business, Japan Resona Holdings Bank as well as Sumitomo Corporation's large amount loss ,and so on, have direct relations with the flaw of the internal control system and not carrying out the internal control system. Therefore, how to set up a perfect, scientific, reasonable internal control system which will maintain integrity of the banks's asset, insure funds reasonable flowing, normalize the management behavior, has become an important topic among commercial banks.There are six chapters in this paper, we discuss the internal control system and have analyze existed questions and the reasons of internal control system among Chinese Commercial banks. We also propose solutions about internal control system' innovation construction among Chinese commercial bank. In the end of this paper, two example cases of bank of China are analyzed, we carry on preliminary analysis of its internal control system. The final part is the conclusion, suggesting two aspects worthy of further research.