Listed Commercial Banks Internal Control Evaluation Studies In China

The international financial crisis led to the reform of the global financial system,commercial banks in this environment to adapt to the demand of international development,joint-stock reform in succession,development gradually towards marketization and internationalization,joint-stock reform of China's commercial banks have entered a booming period.However,at the same time,the internal control problems of commercial banks gradually appear.Because of the internal control system of commercial banks is not perfect,the lack of relevant supervision mechanism in the business process of serious,weak key risk control ability,more risk management blind spots and gaps at the same time,commercial banks lack of internal control evaluation standard,the specific practice of internal control self-assessment of the lack of detailed guidance system;and the evaluation of internal control department of commercial bank is not set independent of the structure and content of internal control self-assessment report are not comprehensive,resulting in internal control of commercial bank has been unable to fully play.Therefore,this paper focuses on the evaluation of internal control of commercial banks,from the process and results of evaluation of two aspects of the internal control of commercial banks,which have strong research value,has a certain theoretical guidance for commercial banks to improve internal governance and risk management capabilities.The main content of this paper includes six chapters: the first chapter is the introduction,which mainly introduces the background and significance of the research,the related research results,research ideas and methods.The second chapter is the theoretical part of the full text;the focus is on the internal control theory of commercial banks.First of all,the concept,characteristics and functions of commercial banks described related concepts;secondly,the internal control related theory summary and finishing;thirdly,a detailed introduction of the basic theory of internal control evaluation;finally,on the internal control research evaluation of commercial banks,laying the foundations of theoretical framework for the following empirical analysis.The third chapter is the evaluation index system of internal control of commercial banks.Based on the principle of internal control evaluation of commercial banks,this paper uses the analytic hierarchy process(AHP)and grey relational analysis to evaluate the internal control of commercial banks in China,and to build the internal control process and result evaluation model.The fourth chapter is the empirical analysis of China's commercial banks internal control evaluation.According to the results of theoretical analysis and model construction of the previous 2015,based on panel data,quantitative analysis of the internal control of listed commercial banks in China in 16;and the weights of the research results,analyzes the existing problems of internal control of listed commercial banks.The fifth chapter is the countermeasures and suggestions,mainly on the analysis of the problems and suggestions to improve the internal control of China's commercial banks to further improve the effectiveness and efficiency.The sixth chapter is the conclusion of this paper,which mainly reviews and prospects the whole article.