The Research On Internal Control Improvement Of CZ Branch Of The People's Bank Of China

For a long time,all levels of institutions of the People's Bank of China have adhered to the guiding principle of "strict regulation,internal control first",and continuously promoted the construction of internal control from the aspects of building internal control system,strengthening internal control training.With the deepening of the reform of financial system in our country,the status and role of the People's Bank of China is becoming more and more prominent.However,the People's Bank faces a constantly changing internal and external environment,and also faces a series of risks from job performance.How to improve the work quality and efficiency of internal control is a realistic and urgent task of the basic People's Bank.Chenzhou Central Bank,a basic unit of the People's Bank of China,is always carrying out policies of the head quarters in combination with the practical cases.And it establishes and perfects the internal control rules.But subjected to the changes of executing environment and the duty contents,the existing internal control system is facing some risks when performing duties and has some problems.And these problems seriously affect the quality of duty in Chenzhou.This paper,through the investigation,methods such as literature review,questionnaire survey,and the COSO framework,carrys out a comprehensive analysis of the current internal control.On the basis of the analysis of the situation,from the opinion of risk prevention,adding the "risk response" except the five elements of the COSO,and reveals that employees risk awareness is weak,internal control system lacks systematic,internal control activities execution is low behind and so on.Finally,starting from the problems and reasons,considering the risk guidance,the theory puts forward corresponding suggestions for improvement,and the implementation guarantee in order to ensure the implementation of the recommendations.This paper takes the Chenzhou Central Bank as the research object,theory with practice,applies internal control ideas and risk management concept to the problem analysis,cause analysis,and suggestions.It discusses how to improve the internal control construction of the basic central bank,has important theoretical and realistic significance.Other similar institutions can also get some inspiration from this paper.