Research On The Internal Control Of Commercial Bank Bill Business In China

As we all know,the commercial bank’ s healthy and orderly development plays an important role in promoting the stability of China’s financial industry,and even affects the social economy.But at the same time because of its special status,the commercial bank will face a huge risk,especially in the bill business.Only in 2016 a year,the country took place contains China Agricultural Bank Beijing branch,Lanzhou branch of China CITIC Bank,Tianjin bank Shanghai branch,Bank of Ningbo,5 cases of bill risk case,Guangdong Development Bank,and their amounts involved are billions of yuan,the shock of people,we must make risk of commercial bank bill business control reflection of great vulnerability and internal control system exists in the implementation process.However,which is different with the essential features and high risk of bill business,in the reality of the bill market,bill business has been in a low risk business identity,its operation process has been simplified,and for its internal control provisions and embedded in other businesses,which directly leads to the high risk.It is worth mentioning that the bank acceptance bill is one of the most prominent problems existing in many bills,discount in issuing bank acceptance,acceptance,each link are prone to problems in.2016 Chinese Agricultural Bank Beijing branch of the bank acceptance bill risk case involving huge capital,even alarmed the State Council.The internal control,and many loopholes,the execution is not in place,useless.Involved in the case of internal control risk,highlighting the problems of internal control in China bills business problems and shortcomings,therefore,this paper selects the case as the study object,has certain representativeness.In the third chapter,the first process of the case were reviewed,but also understand the Beijing branch of the Agricultural Bank bill business process,control of the status followed by in-depth study of the Agricultural Bank of China Beijing branch bill business,found the following several aspects: the internal control environment is not perfect,risk assessment,control activities means backward,poor implementation,poor communication between departments,internal supervision is not in place,personnel restraint mechanism is not complete.So in the case of the existence of these problems,this paper also gives the specific suggestions: first,to create a good internal control environment,mainly in the optimization oforganizational structure of banks and pay attention to employee occupation moral training;second,to carry out effective risk assessment.The main is to properly assess the intermediary risk,but also to regulate the bill business;third,can the system design control activities.On the one hand,clear job responsibilities,the implementation of the accountability system,on the other hand,enhance internal defense execution,improve the internal emergency measures;fourth,through a variety of ways to smooth communication channels;fifth,the important point is to continuously improve internal accounting supervision methods not only to improve.The internal self-examination mechanism can also implement job rotation system.In short,in the new situation of commercial bank bill business development and the risk of frequent cases,the alleged huge amount of high-profile Agricultural Bank Of China Beijing branch bank acceptance risk case as the research object,from the bill business internal control environment,risk assessment,control activities,information and communication,internal supervision of these five aspects detailed analysis of the existing internal control system of commercial bank bill business problems in the construction,and puts forward the corresponding measures to prevent risks,to provide for the bill business of China’s commercial banks to further improve the internal control and more effective implementation of reference.