Study On Internal Control Of Commercial Banks In China

With the continually deeping of the globalization and liberalization of world finance,the international financial market has been increasingly unsettled,which cause the high-rate occurrence of crisis of global economy.As one of the most direct and most effective risk prevention mechanisms,internal control is essential to increasing commercial bank's core competitiveness,maintaining bank system's stable operation.In order to prevent and defuse financial risks and achieve a healthy national economy,it is necessary to analysis of China's commercial banks regulatory systemThe paper studies the existing problems of internal control of commercial banks in China.In the process of research,first of all,the paper focuses on studies on internal control of commercial banks.Second,the paper states the impact of regulatory environment,laws and regulations on internal control of commercial banks.Third,the paper puts forward countermeasures of improving internal control of commercial banks,analyzing universal problems of state-owned commercial Banks.On this basis,take Bank of China as the case,the paper puts forward specific internal control improvement plan.In order to improve the internal control system of commercial banks in China,and enhance the value of commercial banks,the paper studies on the common problems of commercial banks and the personality of the Bank of China comparatively.In the overall research ideas,the paper analyzes the overall problems and corresponding measures in the presence of commercial banks for the beginning.Then the paper makes a detailed analysis by taking Bank of China as the case,putting forward the overall improvement program,as well as studies the typical individual.The paper not only has comprehensive understanding of the internal control of commercial banks on the macro level,but also has study in-depth on the typical case on the micro level,the two complement each other.The research ideas are innovative.Through research,the paper holds that the problems of internal control of the state-owned commercial banks of China mainly includes:improper property right,imperfection of supervision and control mechanism of the internal control of the state-owned commercial banks.This paper states that for the purpose of improving internal control of Chinese state-owned commercial bank,there should be measures that establishing the modern enterprise property right system,establishing perfect system of risk assessment and warning system,improving duty separation and responsibilities control,establishing effective communication system,restoring audit conception,promoting the value of bank internal audit and emphasizing the independence of the audit team.Take Bank of China as the case,the paper discusses mainly on the company business,credit business,trade business,capital and financial services,capital management,banking operations,information technology of internal control problems and proposed the improvement plan.