Internal Control Systems Of Commercial Banks In China Construction And Systematic Review

Internal control is the core part of operational management of commercial banks, and plays very important role in establishing financial supervisory system of our country and preventing the risks of commercial banks. In recent years, level and capacity of internal control of commercial banks have been enhanced and improved by financial reorganization, importing strategic investors and reforming administrative structure of commercial bank companies, but external environmental faced by commercial banks of our country don't have material change, and competition between various banks become increasingly intense, few commercial banks has low credit asset quality, their extensive operation and even operation problems that offence against law and regulation are still outstanding. Since commercial secrets are involved, foreign commercial banks and strategic investors can't transfer core contents of their internal mechanisms, some commercial banks of our country also have difference with foreign management system, and long management chain problem of commercial banks of our country isn't solved effectively, the higher level and the lower level contend each other, information distorts seriously, implementation of internal control goes out of form, and entrusting agent cost is high. Furthermore, with operational orientation of multiple business types of bank industry of our country, if commercial banks want to exist in market competition, besides they make sustainable development and stress innovation, they shall pay great attention to establishment and perfection of internal control mechanisms, and enhance prevention, control and management of risks practically. The paper discusses necessity and feasibility of enhancing internal control of commercial banks by deep survey and research on commercial banks of our country and from relevant concepts of internal control, uses advanced theories and practical experiences of developed countries for reference; it makes systematic research and analysis on establishment of internal control system of commercial banks of our country by using theories and methods such as finance science, enterprise management science and mathematical economics; for current situations of internal control of commercial banks, it analyzes original basic frame of internal control system of commercial banks of our country; it gives out the ideas on innovative establishment of internal control system of commercial banks of our country, and makes relevant research on implementation mode of evaluation system of internal control system of commercial banks of our country.