The Enlightenment Of Shanxi Exchange Internal Control System To Our Country’s Commercial Banks Internal Control Mechanism Construction

In building our country commercial bank internal control mechanisms on the mode of westerntheories to our country the influence of internal control. Although western theories of the internalcontrol is relatively perfect, and we are in the process of combination, and this paper holds that ourcountry commercial bank development degree is up to western studies the theoretical basis ofinternal control system, still exists defects in the process of use, therefore, we can from our fivethousand bright civilization in the history of seeking success experience for reference, shanxi Banksis such a successful model. This article from the perspective of history to seek the direction of thecommercial Banks internal control mechanism construction, based on the study of shanxi Banksinternal control system, combines history with reality, found the make up for a lack of the currentour country commercial bank internal control mechanism. This paper first studies the governancemechanism of shanxi Banks, staff management mechanism, financial system and enterprise culture.Then analyzed the mechanism of shanxi Banks internal control system’s overall framework, featuresand characteristics. Shanxi Banks internal control system is a multi-level and comprehensive,"humanism" incentive mechanism as the core, financial audit system for auxiliary, coupled with theconstraint mechanism of enterprise culture, effective prevention and control of internal risk happen."Humanism" the incentive mechanism of shareholding system is built on top of talent managementsolution, based on ethics of Confucian culture as the basis, with strict rules and tight financial auditsystem, and the constraints of enterprise culture, mutual constraints, all personnel in businessactivities. In addition, this paper introduced the development of the western theory of internalcontrol system, and the actual situation of the western commercial Banks internal control system,the credit mechanism and audit supervision mechanism as two reference points of commercialBanks in China. Last key Banks put forward shanxi enlightenment to our country commercial bankinternal control system, think our country commercial bank can from the perspective of people,implement the strategy of scientific human resources management, adopts the system of humancapital to establish a long-term employees incentives to improve the evaluation system, strengthenpersonnel training and increased promotion channel, from the material and spiritual two aspectsmotivate employees. At the same time should strengthen internal supervision mechanism andfinancial audit system, improve the bank enterprise culture construction, from a moral, spiritual,institutional standard employee behavior, to perfect internal control mechanism, prevent internalrisk control.In the research, on the one hand, can give the history of the internal control system to providereal concrete basis in theory research, in order to further study of the problem;, on the other hand, to set up and perfect our country commercial bank internal control mechanism, provides thehistorical reference, the past, and connecting with the western theory of internal control, startingfrom the actual situation of Chinese commercial Banks better build strict internal controlmechanism.