| At present, the credit operation still is our commercial banks'core business. The loan still is the main part of commercial banks property, the credit risk also is the biggest risk among the commercial bank management; in the developing process, the commercial bank has the one-sided attention to the service scale, the development speed while neglects risk control, loosens the internal management. One of the most prominent problems is the credit management in which the violation of regulations often occurs. The situation of the poor credit property quality has not been turned better throughout, such lesson is extremely profound. Since the 90s of 20th century, banking crisis occurred throughout the world set the alarm in China's banking industry and make it urgent for the construction of credit risk internal control system. After reviewing current major banking crisis, we can find that the defects or incompleteness of internal control system are the main causes for the bankruptcy of banks. Consequently, credit business internal control construction is not only necessary for China's commercial banks, but also urgent. That is crucial for survival and healthy development for China's commercial banks.This article first introduces the definitions , the characteristics , the main performances and the contents of credit business internal control elementary theories and contents, and then based on these theories,it described the credit business internal control system of ABC commercial bank in detail, and by analyzing some non-performing loan cases of the bank, it pointed out the weak spots of China commercial banks'credit business internal control system. Finally,on the base of analysis,by means of summing up China commercial banks'weak spots of credit business internal control system and learning some advanced overseas theories and experiences,it proposed suggestions on how to improve and consummate China commercial bank credit business internal control system. |
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