Study On Internal Control Of China's Commercial Banks

The main part of the commercial bank sector have a lot of insecurity, in particular ,the accumulation of a large amount of non-performing assets is a direct threat to the economic order and stability of banking system in our country and the whole financial system, in addition to the old system , the shift of operating costs and economic reforms in the transition period of economy , weak macro financial supervision, as well as the deepening international financial factors such as environmental impact, the banking system, mainly commercial banks internal control deficiencies, is an extremely important aspect of the reason. Therefore, how to establish and improve a comprehensive, scientific and reasonable system of internal controls and effective implementation ,in order to protect the integrity of bank assets, and maintain a reasonable flow of funds, regulate the acts, has become an important topic in the face of the operation and management of commercial banks.Based on this, this article study the overall design of internal controls from several aspects. In order to lay the foundation for later study, first of all, this article discuss the theoretical contents of internal control, then clarify the inevitability of the establishment of banks. Secondly, analysize the achievements and problems in internal control of existing banking system. Finally, have the basic approach to the internal control problems...