| The banking sector plays an important role in national economic development, financial intermediary development and people’s living standards and stability of the banking industry are closely related, high-risk liabilities of commercial banks and determines the specificity of the commercial banks need to face a great risk for management. With Commercial Banks in China and economic globalization, China’s commercial banks to the corporate governance structure and internal control system will withstand a more severe test. In order to improve the ability to cope with risk and withstand the fierce competition of foreign banks, improve the corporate governance structure, strengthen internal controls to guard against operational risk, improve their core competitiveness, the main task of the management of commercial banks in China. In recent years, a series of violations of laws and a spate of commercial banks in China, mostly related to operational risk, forcing the various regulatory agencies and commercial banks’internal owner operators to pay more attention to operational risk control.Proceed from the basic theory of corporate governance and internal controls, corporate governance and internal control development process, the structural features of the corporate governance and the effectiveness of internal control measure, in order to reveal the correlation between the two. From the perspective of corporate governance of commercial banks, the problems of internal control and management of commercial banks in China, to find the solution, thereby enhancing the effectiveness of internal control, and enhance the international competitiveness and sustainable development force of China’s commercial banks.The article uses empirical study of the corporate governance of China’s commercial banks on the impact of internal control analysis from the Board of Directors and Supervisory Board characteristics, ownership structure and characteristics of the link between its internal control to compare the four major state-owned banks and four joint-stock banks’internal control evaluation, pointing out that China’s commercial banks to corporate governance, lack of control mechanisms, internal control system a mere formality of the status quo, and the control mechanisms and incentives to introduce aspects of the recommendations for improvement of the supervision and management of commercial banks in China, in an attempt to independently optimize the equity structure and strengthen the Board and efficiency, the establishment of good corporate governance environment, and ultimately achieve the goal of improving the internal control system. |
