Research On The Internal Control Regulatory System Of China Commercial Banking

Alongside the join of WTO,the Chinese economy develops quickly.The Chinese banks are the important mark in the degree of commercializing and internationalizing.The banks open to foreigners bring to us attention.There have been many foreign banks in china and most Chinese banks begin to compete with them.There are many problems of how to control risk in Chinese commercial banks as well.So it is imperative to create an accurate,comprehensive and efficient system of inner supervision.How to make the Chinese banks develops well is a big problem for us.From the American Banking industry of internal control supervising and managing origin,the development,the implementation and exterior appraisal and the surveillance relations embark,Through to the Bahraini Bank document,the law is popular the bank document and the thunder goes out of business gracefully the document analysis,Our country Commercial bank internal control supervising and managing may obtain beneficial:One,has not been able to unify in front of the more perfect internal control system in the internal control and corresponding supervising and managing,the disastrous bank crisis still as necessary possibly erupted;Two,the service complexity and the multiplicity which brings along with the bank transnational management,causes to need to pay attention to the operation risk and the flow construction in commercial bank internal control supervising and managing,Unceasingly through technical method and standard construction consummation service flow enhancement internal control;Three is manager's controlling factor possibly causes the internal control expiration.The reference to the strict commercial bank internal control supervising and managing,the present situation of supervising and managing system,internal control supervising and managing characteristic of our country,we can analysis that it is not difficult to discover that our country commercial bank internal control supervising and managing exists many questions about supervising and managing guidance, supervising and managing technology and standard,supervising and managing system.The union to the international banking industry internal control supervising and managing research,this article suggests Our country Commercial bank internal control supervising and managing should begin from following three aspects:One is to formulate the unified frame in anticipation,two is to promote the flow bank construction throughout,three is to strengthen the comprehensive property education afterwards and to guaranteed Our country Commercial bank internal control supervising and managing the actual effect.Intensifies in the American finance risk,the financial cheat gains ground,the society from all walks of life and rules as a dictatorship the auditor to the internal control to look at,to entrust with the heavy responsibility under the environment,The Barthel committee has also introduce COSO in the bank supervising and managing principle "Comprehensive Risk management Frame":Caring out the comprehensive appraisal and the management,the introduction strategy risk,including the use resources the use efficiency goal.Looking from the supervising and managing angle that,the bank supervising and managing authority supervising and managing goal is resides in the commercial bank finance goal in the realization foundation,manages to the commercial bank legally,and gathers the gauge to carry on the surveillance.Therefore,the enhancement internal control construction already may guarantee the commercial bank finance goal realization also may enhance the supervising and managing authority to the commercial bank supervising and managing actual effect.