Research On The Internal Control Of The Commercial Banks In Our Country

Broadly speaking, the internal control is the total appellation of all the methods and measures that the organizations adopt in the process of the management to guarantee the management's validity, the property's safety, the accuracy and reliability of the accountancy data and to encourage obeying the decided management policies. As an important part of the management of the modern business enterprises, the internal control of the commercial banks is a kind of self-disciplined behavior. It is the total appellation of the methods, measures, and procedures that the commercial banks adopt to operate risk control, system management and mutual control through the business activities of the sections and employees and to attain the decided work targets and keep risks away. If the commercial banks want to establish the management mechanism of Ego operation, Ego supporting risks, Ego supporting wax and wane and Ego stipulation and want to unify the safety, liquidity and performance of the funds operation, they must continuously push forward and perfect the management of their internal control, normalize the managements and behaviors, strengthen consciousness and self-stipulation and increase the ability of anti-risk. Facts prove that good internal control is very important for the commercial banks to attain the decided targets and keep the finance in good condition.Surrounding the topic of "The research of the internal control of the Chinese commercial banks" tightly, the article analyses and summaries the development and fruits of the commercial bank's internal control from both sides of the theories and fulfillment; brings forward the basic thoughts and protective measures to push forward and perfect the commercial bank's internal control. First, the article gives suggestions to the development of the Chinese commercial bank's internal control through systematical introduction of the fulfillment and management characteristics of the commercial bank's internal control of the developed and almost-developed nations abroad; Then, the article points out the blemishes of the development of the Chinese commercial bank's internal control, through the demonstration analyses about existent problems of the Chinese commercial bank's internal control, bringsforward the necessity of perfecting the development of the internal control of Chinese commercial banks. Upon these, the article brings forward the basic thoughts of pushing forward and perfecting the commercial bank's internal control: correcting the guidelines of the commercial bank's internal control; insisting the rules of internal control (diversion, duty, entireness, in time, and benefit); establishing the target of the commercial bank's internal control ( unifying the safety and performance); confirming the important parts, important processes, important organizations and persons of the commercial bank's internal control; strengthening the main methods and artifices of the commercial bank's internal control; setting up the management mechanism of the commercial bank's internal control. Finally, the article puts forward the protective measures to push forward and perfect the commercial bank's internal control: adopting assured viable measures to realize the commercial bank's internal control, through enhancing the development of the commercial bank's internal environment, enhancing the function of the exterior and inner audit of the commercial banks, establishing scientific accounting system, enhancing the development of the troops that take charge of the inner custody and actualizing the internal control strictly.