Thoughts About Internal Control System In Chinese Commercial Banks

As an industry with high risk and liability, how to prevent bank risks is the focus of our society because of its close relationship with national economy. Especially in recent years, international financial merging cases and financial risks happened occasionally. All the countries have come to realize the importance of maintaining banks security.At the same time, with the deepening of finance reform, especially after becoming a member of WTO, Chinese financing industry has become much closer to international financing industry. The domain of commercial banks business is enlarged, and the competition is more and more intensive. Then, to prevent financial risks is more important.Instead that strengthening internal control systems is the basis of preventing banks risks, internal control systems in Chinese banking industry have many problems. So in the case of law system' s imperfection, it is very meaningful to pay more attention to the research of internal control system, and to perfect the internal control system in Chinese commercial banks.This article consists of 4 chapters. Chapter 1 primarily reviews the basic theory of internal control. Chapter 2 introduces the current situation of internal control in Chinese commercial banks. Chapter 3 introduces the advanced experience in developed countries. Chapter 4 lays emphasis on the concrete measures of perfecting the internal control system.