Research On Internal Control Of China's Commercial Bank

After the 1980s, especially after 1990s, with the finance process of freeness, innovation, internationalization, finance risk increasingly stands out. Finance (especially banking) crises and turbulence frequently break out in several of countries and areas the entire world. On account of commercial bank has special functions and special ventures, banking crisis and turbulence not only influence the subsistence and development of commercial bank, but also influence the stabilization of nations and the international economics order. From a great deal of banking crises and turbulence broke out in all of the world, people generally realize that internal control's establishment and healthiness are the key to keep the finance risk away and make the banking system steadily run.The thesis takes internal control of China's commercial bank as a research object, sufficiently sees about nowadays-internal control theory and commercial banking internal control evaluation theory, and analyzes their common directions. Depending on this investigates the internal control actuality of China's commercial bank and makes analysis. The thesis summarizes the realism conditions and restricts factors for construction and puts forward the principles to programs and designs the internal control of China's commercial bank. In the design the thesis applies the methods of system theory, cybernetics, and information theory. Accordingly brings forward the collectivity design: to construct a internal control system that system takes banking operation as mostly control object, be supported by bank management information system, combines the risk evaluation and internal control evaluation, assorts with internal audit and exterior supervise.Institution environment of commercial bank internal control is the base of the collectivity design. Only good internal control institution environment the design can make the system effect and efficient. In our country, the construction of internal control environment of commercial bank needs not only the efforts of the commercial bank, but also the leading and matchingfrom the nation supervisor and management. Only this can solve a serial of profound problems that restrict the internal control of China's commercial bank. The thesis bases the conditions of our country, brings forward the request and methods from the commercial bank's property right, organize structure, control culture and exterior supervising exterior supervise.