Research On Internal-control Problems Of The State-owned Commercial Banks

The china's banks are the important part of the china's finance and the state-owned commercial banks of our country (SOCBS) play a decisive role in the china's banks. The SOCBS have taken several measures to perfect the rules and regulations of the internal control and to strengthen their capacity for internal control, however these years witness some serious finance criminals. The fact indicates that a large number of unsafe factors already exist in china's banks, especially in the SOCBS, and they can threat the stability of the bank system and even the whole financial system and economic order of our country. The establishment and perfecting of internal control is the key to keep the finance risks away and make the SOCBS sound and stable operations. So, the research on the internal-control of the SOCBS has extremely important realistic significance to the SOCBS and the china's banks.Chapter 1 introduces the theory of internal control and the history of its development. The first section introduces the definition of internal control and the development history of its theory. The second section makes a summary on the trend of development of the theory through comparison of the relevant theory. The third section briefly describes the structure of the internal-control system of the commercial banks by graphs.Chapter 2 mainly summarizes the relevant internal control experience of international banking. This chapter encircles the factors of internal control system of commercial bank. The experience will have important reference value in constructing and perfecting the internal control of the state-owned commercial banks in our country.Chapter 3 analyses the achievements and existing problems in our state-owned commercial banks. Section one observes the construction achievement of internal control in the SOCBS. Section two makes a concrete analysis of defections in the internal control of the SOCBS from three finance cases, and on the basis of the analysis ,a conclusion on the current control system's is made. The last one performs a concrete analysis of the root that makes the internal-control system disable.Chapter 4 gives an empirical analysis on operational risk by mathematics model. This chapter introduces the definition of the operational risk and the classification ofthe measure model on the operational risk. On the basis of the data of the stock commercial bank, an empirical analysis is made to verify the effect of the income model.Chapter 5 mainly contains some suggestion on perfecting the internal control in the SOCBS. Surrounding the root that makes the internal-control system disable, the content of this part focuses on the domains such as external circumstances, structure of the corporate governance, the control on loan risk, the control on accounting risk and the internal audit system etc. Then some constructive suggestion will be put forward to solve the problems in these fields.