Internal Control System For Commercial Banks To Establish The Existing Problems And Countermeasures

The study is focus on the defects and counter-measurcs in the establishment of commercial banks internal-control system. The trails of thought it follows are: revealing defects in such links as enactment, execution, retlection etc. by probing the construction of internal-control system; analyzing the effects that the defects have on the commercial banks, the banking system and even the national economy; then from the relationships among commercial banks, enterprises and the government seeking the causes for the defects of the present system; and coming up with the corresponding measures on the base of the present organizing system of commercial banks: and the factors that effect the establishment of internal control. Researches and practices have shown the following defects exist: I )the lack of systemized internal-control thoughts, 2)the unsound inter-control organization, 3)the ineffective execution, 4)the designing loophole of the present system. It has been proved that the causes lie in the imperfect ownership, the irregular management and the nonideal external surroundings as well. To overcome the defects that exist in the process of establishing internal-control system, the t lowing policies and measures have been put forward: reform the ownership system of commercial banks transfer the governmental functions perfect the external supervision and management establish mobile operating system of internal control cultivate excellent bankscultures perfect the legal system...