The Present Situation Of The Internal Control Of State Owned Commercial Banks And The Improvement Of The Countermeasures

Under the background of the economic globalization and financial liberalization,state-owned commercial banks as one of the main body of the financial effects of artery,faced with increasingly complex and ever-changing financial risk,however due to the internal control is introduced in the operation and management of late,coupled with an effect of multi target,leading to the state-owned banking industry universal existence of internal control is not in place,the internal control is difficult to adapt to the new financial environment.Now domestic and international financial events frequently,and showing a big loss,wide range and for a long time,which seriously affects the stability of economic environment,which is mainly due to the deletion and the implementation of the internal control ineffective caused.Therefore,this paper to LY bank as the research object,analyses the problems of existing internal control development now and in the course of development,and combined with the domestic and foreign advanced internal control research,put forward LY bank internal control improvement strategy.This paper mainly launches the research from the following four aspects:First,the theory of internal control of commercial banks.Through access to a large number of domestic and foreign literature,uses the method of comparative analysis,to the domestic and foreign advanced control theory is summarized,elaborated the domestic and foreign different requirements of internal control of commercial bank,and for the subsequent research lay a solid theoretical foundation.The second is the analysis of the status of the LY bank internal control.Analysis of the current development of LY bank internal control construction,as well as in the current financial background of the problems exposed.by analying the problems existing in the process of constructing the internal control system to summarizes the reason of those problems.The third is the experience of other banks' internal control.The experience of inside or outside bank inspirate the improvement of the internal control of LY bank.The fourth is the LY bank internal control promotion strategy.,based on the five elements of internal control from the point of view of the internal control to enhance the countermeasures.There are two conclusions of this paper:The first is the LY bank in recent years of internal control system construction has made certain progress,improved internal control ideology,risk oriented internal control system gradually formed,internal and external supervision of the dual control system continuous improvement.But on the whole,commercial bank's internal control problems still can not be underestimated,in the control environment,control activities,risk management,internal supervision and information technology and other aspects are more or less exist some internal control deficiencies,and cause internal control efficiency is reduced.Because the internal control is the bank to resist the strong backing of all kinds of financial risks,so the overall improvement of the internal control system is the LY bank in the future development process must pay special attention to a work.The second is the cause of the problem of LY bank internal control,including external administrative intervention and other factors,including internal thinking and other factors.Therefore,this paper from the internal control five elements of are put forward five aspects of internal control and Promoting Countermeasures,mainly including perfect internal control environment,the implementation of a comprehensive risk management,standardize internal control activities,strengthen internal supervision and perfect internal information system.At the same time,this paper takes the LY bank as an example,according to its internal control situation and problems,combined with the internal control measures,put forward specific recommendations for the development of LY bank internal control.