Research On The Quality Measurement And Promotion Path Of Internal Control For Listed Commercial Banks In China

In the era of post financial crisis,the stability of banking system and global financial system is facing challenges.The problem of internal control in commercial banks has attracted the attention of scholars,and is becoming a research hotspot in academic circles in China.Commercial banks play a decisive role in the national economy.Especially the listed commercial banks are leading the development direction of our commercial banks,and play an important role in promoting economic development.The commercial banks of our country have begun to implement the modern internal control in the process of marketization,and there are still many shortcomings in the process of development.Therefore,studying the quality and upgrading way of internal control of commercial banks is the fundamental direction of the reform of commercial banks and the inevitable requirement of internal management,and is also an urgent requirement for achieving sustainable development.This article mainly focuses on the following aspects to study the internal control quality of the listed commercial banks in China.First,this paper put forward the problems to be solved in this paper through the theoretical and practical background of the introduction,and the significance of the topic,research ideas,research methods and technical route are described,of domestic and overseas scholars briefly reviewed the related theory of internal control of listed companies.Second,this paper expounds the theoretical basis of the quality and measurement of the internal control system of commercial banks.This part first introduces the scientific connotation and the institutional change of the quality of internal control of commercial banks,commercial banks,followed by the introduction of basic methods of internal control and process,and then introduces the internal control of commercial bank related classical theory,finally elaborated the internal control of commercial banks to measure the quality of the basic method.Third,this paper makes a systematic analysis of the basic status,main problems and causes of commercial banks' internal control in three aspects.Fourth,this paper discusses the system of internal control of commercial banks,the quality evaluation system of internal control,the basic principles of building the quality evaluation index system,establish internal control quality evaluation index system of weights,and internal control of commercial banks to establish the evaluation system ofquality problems.Fifth,the analysis of the internal control quality evaluation system of listed commercial banks.Taking China Construction Bank as a case,this paper screened data of its internal control quality evaluation system,calculated the results of internal control quality evaluation of commercial banks,and analyzed the results.Besides,the applicability of research methods was also analyzed.Sixth,to explore the countermeasures to improve the quality of the internal control of the listed commercial banks in China.Finally,it makes a summary conclusion for the full text research,and puts forward the corresponding suggestions.The contributions of this paper are as follows: first,systematically combing the theoretical origin and literature of internal control of commercial banks,laying the foundation for further research in terms of theoretical integration and practical experience.Two,we use AHP to design the internal control quality evaluation system of China's commercial banks.Based on the evaluation system,we can better analyze and evaluate the internal control of commercial banks.Three,through the practice of internal control evaluation,we put forward the optimization path to improve the quality of internal control in China's commercial banks,which is of practical significance for the safe and stable operation of commercial banks.