Research On Internal Control Of China's Commercial Bank

Since the 1980s of 20th century,especially after 1990s,with the process of freeness , innovation , internationalization in economics fields , finance risk increasingly stands out. Finance crises and turbulence,especially banking crises, frequently break out in the entire world. On account of commercial bank has special functions and special ventures,banking crisis and turbulence not only influence the subsistence and development of commercial bank,but also influence the stabilization of nations and the international economics order. A great deal of banking crises and turbulence broke out in all of the world,and people generally realize that internal control's establishment and healthiness are the key to keep the finance risk away and make the banking system steadily running.In our country,with the development of finance reform,the role of commercial bank has changed from passive to positive. In August 2004,shareholding reform started from Bank of China and China Construction Bank and interest commercialization,badged that commercial bank began to get out interfere of administration,and competed in the market. Commercial banks are not only the sensor of finance policy,but also the independent unit in market economics. The management of commercial bank influences the stability of finance system affinately,One commercial bank's problems induced from internal control could impact the whole finance system probably, thus make unestimatable loss.The dissertatio sufficiently sees about new internal control theory and commercial banking internal control evaluation theory,depending on it internal control actuality and defect of China's commercial bank are investigated and analyzed. The thesis summarizes the realistic conditions and restrict factors for constructing internal control system,and puts forward the principles to programs and designs the internal control of China's commercial bank. Finally the thesis brings forward the collectivity design of internal control system,researching the function of integrity and realization methods. This dissertation structure arrangement as follows:First chapter is about theories of internal control system. The function of internal control system has been discussed, also the necessity of establishing internal control system has been researched.Second chapter is about the present situation of internal control system in commercial bank.Analyze variety of problems existed in internal control system and find the reason for weakness of internal control system.Through theory analyzing and examplication, search the unreasonable factor existed in internal control system of our commercial bank.Third chapter is goes on the reality conditions and defects about building internal control system in our commercial bank. Then introduce the principle to be obeyed, included: cost and revenue, cooperation, tools modernlization, system dynamition.Final chapter is the establishing of internal control system of our commercial bank. Through operating system theory, control theory and information theory, set up the general internal control system of our commercial bank.