Study On Internal Control Of Commercial Banks In China

In recent years,frequent cases of our country commercial bank worth we think deeply,such as the 2016 Z commercial bank branch employees engage in criminal forged bank deposit slip lead to about one billion yuan notes risk case,these cases involved in billions of dollars,caused widespread negative externalities.By analyzing the typical cases,exposed many problems in our country commercial bank internal control,internal control effect.These problems cannot be ignored,must take effective measures promptly to improve the commercial Banks internal control system to avoid risk,lay the solid foundation for the healthy development of the bank.And,increasingly fierce competition of the financial markets to the bank's current business model,products,business and service mode are put forward higher requirements,perfecting internal control not only help the commercial Banks internal control of commercial bank long-term stable development,and commercial Banks to meet the needs of economic development path,the more help to our country commercial bank to cope with the international trade competition.Commercial Banks internal control is to ensure the implementation of relevant national laws and regulations and the rules and regulations,ensure the effective risk management of the commercial Banks,ensure that commercial bank operating purposes and development strategy to be completed,and ensure the integrity of the commercial Banks internal information in time;Follow the principle,such as prudential,full coverage,equilibrium,and matching;Make up by the internal control environment,risk identification and assessment,internal control measures,supervision,evaluation and correction and information communication and feedback in five aspects;With coordination and self-restraint,throughout all internal activities,prospective and conventional three characteristics.According to the content for Z commercial Banks internal control in five aspects of the status quo and existing problems and has a certain timeliness and pertinence.Through the analysis found that its existence: failed to create a good internal control environment;Information transmission and feedback mechanism is not clear;Control measures are many loopholes,control activities execution ability is poor;Risk identification and evaluation the implementation effect is not ideal;Main problem such as internal supervision failed to exert its intended effect,after the analysis of the international advanced commercial Banks internal control and adopt good practice,to the advanced international experience and the optimization is put forward combining with the actual situation of Z bank internal control specific solutions: strengthening the internal control environment construction,create a good internal control environment;Perfect information system,and promote the communication and feedback;Actively promote the efficiency and standardization of the internal control activities of their implementation;Strengthen the risk awareness,improve the level of evaluation and management of the wind;To play the role of supervision and inspection.