The Research On Inter Control Of The State Commericial Bank

The western scholars have paid attention to the study of inner control theory since 1940s'. At the beginning, the inner control theory was considered simply inner check, and gradually, it was developed inner control system theory, inner control structure theory, inner control Integrated Framework theory, and now it appears the newest investigative production about inner control theory which is enterprise risk8 management theory. The Commercial Bank inner control is becoming a cosmopolitan problem since Bahrein Bank which have 232 years history was bankrupt in 1995 and Asian financial crisis in 1997. Supervision and Administration Commission of Basel Bank which was founded in 1975 have produced far-reaching influence to the study of inner control of many countries, this organization defined the concept of Commercial Bank inner control in"Bank Inner Control System Frame"which was published in 1998. After analyzing and studying the concept of Commercial Bank inner control which was put forward by Basel Commission, People's Bank of China published"Commercial Bank Inner Control Direction",this"direction"put forward a different concept about the concept of Commercial Bank inner control with Basel Commission, although this two concepts have different in depiction, but they are consistent interiorly, and this"direction"has expounded the content of Commercial Bank inner control from five factors of inner control about COSO.The study of Commercial Bank inner control abroad is more deeply, especially Germany, America, England and Japanese, so it's very necessary to study the Commercial Bank inner control aboard. When we analyze the practice of Commercial Bank inner control carefully, we can know deeply about the organization, department arranging, right and duty parting, warrant examining and approving, inner checking-up, management intelligentizing, and something about the information system of the overseas Commercial Bank inner control, meanwhile we can use their good experience. The practice of China's Commercial Bank inner control has begun since our Reforming and Opening, within over 20 years, State-owned Commercial Bank inner control has gained good development, the"Commercial Bank Inner Control Direction"which was published by People's Bank of China provides whole guidance to the foundation and perfection of our Commercial Bank inner control. Now the pace of the Global Economic Integration is speeding, the reforming of economic system is deepening, finance risk is sharpening, and State-owned Commercial Bank has defect in the environment of inner control, risk evaluating, activity controlling, information communicating and feeding back, and supervising, so Commercial Bank inner control couldn't exert effect completely and availably. State-owned Commercial Bank should use the overseas advanced experiences completely and perfect Commercial Bank inner control so that keeping away any risk in management. Meanwhile State-owned Commercial Bank should according to their own characteristics to confirm principles of founding and perfecting bank inner control when they do practice, meanwhile they should perfect the environment of inner control, risk evaluating, activity controlling, information communicating and supervising so that State-owned Commercial Bank inner control could more effective.