The Study On Internal Control Of State-owned Commercial Bank

The micro-aspect study is a new direction in modern theories of financial risks. The purpose of internal control of commercial bank is to fulfill work goals and to prevent risks, and it is a general appellation of system management and mutal restriction to business, which are operated by function departments and by staff members. Its rapid development is basically close to the frequency and endangerment of financial risks. At present bank trade has an idea that perfect internal control system is the basic measure to prevent financial risks or financial crisis, and is the prerequisite of commercial bank's steady operation. "Internal control priority " is a basic principle for bank operation. Because of lots of flaws in internal control of our state-owned commercial banks at present, and because of their special position and influence, building internal control is very necessary. " Endogenesis hypothesis of financial risks n is the theorical basis in this article, and the article studies deeply the issue of internal control of our state-owned commercial banks. The research begins with the general basis of commercial bank internal control, and combines ours present situation, and draws lessons from foreign theory and practice, and puts forward some proposals. Thoughts of Basle internal control is the direct principle to build internal control of our state-owned commercial banks in the article, and the key of internal control is risk control.