Study On Internal Control Of Commercial Bank In China

Banking is the core of modern economic system. Through the flowing of capital, banking virtually plays a role of rearranging social economic resources. With the financial cases coming out at large, people worry that if banking cannot guarantee its own security, how economic system of society can avoid being suffered?Relative to abroad commercial bank, construction of internal control system in china is at the beginning . Thereby it is a long and hard task to consummate internal control system, and it is intention to research in this thesis.This thesis firstly introduces the definition, character and the late theory on the base of elementary theory of internal control; secondly explains ideology and principle of "BASLE System", and basic contents and practice experience of abroad commercial bank's internal control; thirdly provides the analysis in according with developing status and existing problem of internal control in china, such as lack of culture, lead consciousness, no regulation to abide by, acting against regulation, partly following regulation, and no independence of internal supervise institution; finally gives some advise to improve internal control of commercial bank in china: to enhance and improve internal control of banking ,firstly it need to pay attention to the environment construction of internal control ,which is base on good banking mechanism; secondlyall-sides assess of risk is the key to improve efficiency and effect of internal control; thirdly activity of control is the policy and procedure to realize objective of control; fourthly a good information system is helpful to improve efficiency and effect of internal control; fifthly it need to enhance supervise and assess of inside and outside, to establish independency of internal supervise institute, and to insure implement of internal control and good effect of it.