A Research Of Commercial Banks’ Internal Control Mechanisms

Commercial banks are an important part of our financial system, it is important to ensure the stableoperation of the healthy development of China’s national economy. In China’s commercial banks continueto deepen reform, accelerate the development process, exposed many weaknesses in internal control,resulting in financial cases frequently, to commercial banks has brought huge economic losses. Especiallythe great shock of the financial crisis in2008caused by the international financial environment, China’scommercial banks to make more complex operating environment, which is China’s commercial banks tostrengthen their internal control mechanisms poses a severe test. In2010, five ministries on the basis ofreferring to foreign laws and regulations, combined with our facts, jointly issued the " Guidelines forEnterprise Internal Control ", further defined the internal control standards.Although China has introduced a series of internal control mechanisms to strengthen the constructionof commercial banking laws and regulations, but the reality is that the commercial banks are still emergingfinancial cases, which revealed a number of deficiencies in the internal construction of commercial bankscontrol mechanisms exist, so explore weaknesses in internal control mechanism construction of commercialbanks, suggestions for improvement is very necessary. Firstly, the development process of theconstruction of internal control mechanisms domestic and foreign commercial banks a brief introductionand summary, and then start from the analysis of commercial banks and the general macro and microenterprise environment, combined with " Guidelines for Enterprise Internal Control " and "commercialbank’s internal control guidelines,"according to operating characteristics of C City, a commercial bank,the five elements of internal control, based on analysis of the current status of its internal controlmechanisms and to identify weaknesses in its internal control mechanisms, and finally proposed toimprove its internal controls reasonableness of the proposed mechanism construction.In this paper, the latest internal control standards for the construction of a commercial bank’s internalcontrol mechanisms that exist in the city C weak links to the five elements of the internal controlframework put forward specific suggestions for improvement, expect to C City, a commercial bankimprove its internal control building mechanisms to provide a reference. Meanwhile, we hope this articleon the study of commercial banks internal control mechanisms able to improve the internal control theoryof commercial banks to make some contribution.