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On Research Of Internal Control System Of Commercial Banks

Posted on:2005-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:W J LiFull Text:PDF
GTID:2156360152967528Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Unstability is one of the inherent characteristics of commercial banks. Actually, the negative effects on the outer society caused by such unstability is so severe that it is very important to make sure business of commercial banks could be stable. Therefore, western developed countries have generally set up Official Supervise System. ,Internal control System, Market Restrain System and so on. .But it is clear that external factors cold not effect without internal factors. So only through the general perfection of Internal Control System. ,Official Supervise System and Market Restrain System could play roles in making commercial banks' business stable. This article tries to reveal the international developing tendency of Internal control System by introducing "The Evaluating Principles of Internal Control System" which has been admitted as international customs and typical Internal Control Systems in developed countries, especially the US, and to enlighten the perfection of Internal Control System for Chinese commercial banks to some degree. .Finally, the author analyzes the present situation of Internal Control System for commercial banks in China, and points out the problems during the process of its enforcement, then gives some gives suggestions for it .According to the author , in orde to improve the effect of Internal Control System for Commercial banks in China,the ownership should be reformend and it is necessary to perfect the Internal Control System, such as reform the system of appointment, carry out the system of authorization that the power and responsibility are distinctly defined, and so on.At the same time, establishing an independent interat supervision system and appointing the external auditors are also very important.Only these actions are carried out,the Commercial banks in China could be stable within a complete new international economic and banking environment, and keep its advantages in intensely international competition could be possible.
Keywords/Search Tags:Commercial Banks, Venture Management, Internal Control System, Legal System
PDF Full Text Request
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