Research On Internal Control In China Merchants Bank Changchun Branch

In the process of economic development in our country,the financial industry development is the key role,while commercial Banks in the financial industry occupies a key ring,the irreplaceable influence to the development of the financial sector.According to the analysis of the nature of commercial Banks business practices to currency as the object,because of the particularity of the object,also led to a very high risk,so commercial Banks can profit and risk is direct ratio relation obviously.The stability and security of commercial Banks have an obvious influence on the development of the whole financial industry,and also have important influence on the stability of the overall economy of the country.In the current globalization of economic development,the degree of liberalization,innovation is more and more high,on the basis of our country commercial bank in addition to maintaining the momentum of development,but also for the current increasingly white-hot competition environment prepared,guard against the risk at any time.From this perspective,to raise the level of commercial bank's risk resistance,as far as possible to avoid the outbreak of the commercial bank risk has very important value,in the process,to risk prevention as the foundation of internal control will reflect the position of the key.Current financial cases occurred frequently in our country,for the work of financial regulation put forward a huge challenge and the difficult problem,also led to bank assets received a serious damage,all of this reflects the current our country commercial bank internal control there is a big problem.Compared with foreign countries with sound internal control,China has a relatively late development time in internal control,and the development speed is slow,and there are obvious gaps and deficiencies.In the context of the current global economic globalization,the external environment faced by commercial Banks is more complex and changeable,and its risks are also increasing.On the basis of this,can only take on the way to strengthen internal control,can for the development and prosperity of our country commercial bank to provide a better environment,thus the internal control work for the importance of commercial Banks in China and even the entire financial industry development.This paper studies the internal control of changchun branch of China merchants bank by means of literature analysis and case study.As a branch established in 2008,the establishment of a sound internal control system will help maintain the robustness of bank management and reduce risks in the critical period of the 10 th year.In recent years,changchun branch of China merchants bank has continuously strengthened the internal control measures of enterprises and gradually formed a relatively sound internal control system,but there are still problems.It is mainly reflected in the lack of awareness of the importance of internal control by employees at all levels,leading to the failure of Banks to form a good internal control environment.Business process design deviation between each management department,leading to risk prediction and evaluation lag;Internal control information system construction lag behind,which leads to the internal control management of access to information is not timely,coupled with the internal control of top-down supervision strength is not strong,lead to employees at all levels perform internal control does not reach the designated position.In this paper,aiming at the problems above,through analyzing the cause of the problem,put forward the corresponding improvements,including strengthening the construction of enterprise internal control culture,strengthen the internal control environment,build a good foundation.At the same time,the enterprise interdepartmental business process reengineering,improve the business process.In addition,the professional institutions to improve the internal control information system upgrade construction,can improve the competitiveness of enterprises.Finally,establish an internal control incentive mechanism to achieve active compliance and proactive prevention and control.It is expected that this article will help enterprises to improve the construction of internal control system,and contribute to the goal of building a 100-year bank.