The Research On Internal Control Of Commercial Banks In China

Internal control refers to the unit to protect the security and integrity of assets, to ensure its operation complies with the requirements of national laws, to improve the management efficiency of the unit, to prevent the occurrence of fraud and other events, and to control risk, formulate a series of interrelated, mutual constraints management system andimplementation measures in the unit interior.In the highly developed social economy today, commercial banks in China need a set of complete, scientific, reasonable internal control system, It is the promise and basis to ensure safe, efficient operation of commercial banks. Western commercial banks in theoretical study and practical results of internal control has been relatively perfect, But our country internal control in the commercial banks has just begun, Close system has not formed a complete set yet, mainly in internal control theory is relatively weak and has not formed a complete system yet, resulting in the process of practice the right balance and risk mechanism is not truly independent. In the operation process of commercial bank in china, the internal control system implementation effect is poor, the restraint mechanism is not complete,administrative command substitution system often generates control. Circumstances caused our country commercial bank unable to achieve business objectives, in the prevention of financial risks etc,and prone to non-performing assets, the presence of a large number of all kinds of financial risk growing situation ? Therefore, to strengthen the internal control and management of commercial banks has become the primary problem of the most urgent banks at the present stage.In this paper, a serious problem faced by commercial banks based on, the basic principle and development of internal control theory as the starting point, through the study of internal control of commercial bank advanced experience of western, for our commercial banks internal control analysis and research, put forward the basic ideas of the construction of internal control of commercial banks in china. In the process of analyzing and researching, this paper will study the combination of case method and theoretical analysis, from the study of internal control of commercial banks, analysis of China commercial bank internal control construction present situation from the angle of theory, especially in China Construction Bank as an example, comprehensive analysis of current our country commercial bank in the construction of the internal control problems, and putsforward rationalization proposals, to provide some references for the construction of internal control of commercial bank in china, to help our commercial banks to strengthen the internal management of construction, so as to enhance the system to avoid the Commercial Bank of our country and the efficiency and risk of, thus to a certain role in the development of China's commercial banks.This paper is divided into five chapters: the first chapter mainly studies the background and significance of the internal control system of our country, by comparing the research status at home and abroad, describes the research methods and innovative points of our country's internal control system; describes the research methods and innovative points of our country's internal control system; the basic characteristics of the internal control system and describes the latest development, summing up the frame of internal control of commercial banks in china;the third, the fourth and the fifth chapter is the focus of this article, the third chapter is to reveal the Commercial Bank of our country control system in the aspects of the internal situation and existing problems. The fourth chapter is the China Construction Bank as an example, the severity of the existence of evidence in the present stage of our country commercial bank problems. The last fifth chapter is to provide reasonable suggestions for the problems of internal control of commercial bank in china, to help and guide China's commercial banks to strengthen and perfect the internal control construction, so as to enhance the efficient operation of commercial banks in china,the promotion of China's commercial modernized reform process.