Research On Optimization Of Internal Control Mechanism Of Commercial Banks

The prosperity of the economy has increased the operational risk of financial institutions.The commercial banks,known as the national economic blood,play a decisive role in China's financial system.Risk control has always been one of the key tasks of the state.But in recent years,China's commercial banks are frequent cases,and has a huge amount of money involved,the crime characteristics of high-tech means,from the perspective of enterprise management,risk control of commercial banks is good or bad,after all is the result of the internal governance,the internal control system is a very important part of the internal control system of business the bank,a good internal control system can effectively prevent the operation risk of commercial bank and fill the loopholes in management.In recent twenty years,as a special enterprise,the internal control of commercial banks in China is out of nothing.The whole internal control system has made remarkable achievements and has played an important role in the operation of commercial banks.However,in the process of gradual improvement of internal control mechanism,there are still many drawbacks and shortcomings,including the internal control mode is too old,the internal control system is not perfect,the internal control consciousness of employees in commercial banks is weak,and the internal control evaluation method is backward.In order to solve the above problems,combined with the "internal control integrated framework"(COSO report),on the basis of the experience of the western advanced theory,using literature research method and other research methods to explore the internal control mechanism of commercial banks in China,analyzing the shortcoming,find out the reason and seek measures with COSO report.Taking postal savings bank as an example,it analyzes its existing internal control system,especially focuses on analyzing the internal control measures of the bank's credit business,finds out the problems existing in the internal control of postal savings bank,analyzes the reasons,and puts forward relevant optimization suggestions and measures,and finally draws a conclusion.