The Evalution And Reconstruction Of Y Commercial Bank Internal Conrtal System

Commercial Banks is the main part of the financial industry in our country, the premise of the steady economic growth in China is the safety of financial industry, and it has the decisive role to the economic stability and financial security of our country. In recent years, Chinese commercial banks, especially the rapid development of small and medium-sized city commercial banks develop very quickly, they ignoring the risk control and corporate governance to keep pace with the times, cause financial cases frequently, and then affect the stable development of national economy. Now, the city commercial Banks internal control system is not sound enough, the rules and regulations are not to carry out the execution, and there appeared many violations, illegal, or even illegal problems. Based on the needs of the development situation, improve its internal control system is key to survival and development of urban commercial Banks in China.Y Commercial Bank is similar with other small and medium-sized city commercial banks in China, with the character of smaller, fewer employees and weak. Based on Y Commercial bank as the research object, according to five elements of internal control which the COSO committee proposed, such as internal control environment, risk identification and assessment, control activities, information and communication, the supervision of internal control, according to its current situation, analysis its existing problems of its internal control system evaluation, and put forward the proposal of establish a sound internal control organization, clear responsibilities distribution, strengthening internal control consciousness, building the risk identification and assessment system, and strengthen internal control activities, strengthen the construction of internal information and communication platform, perfecting the evaluation system of internal control, establishing long-effect mechanism of incentive and constraint, etc.Finally shows the expected effect of the implementation of Y commercial Banks internal control reconstruction, and put forward the obstacles to reality of Y commercial bank, such as more difficult to establish internal control culture and business development difficult coordination, etc.