The Analysis On The Internal Control Evaluation Of Joint-Stock Commercial Banks In China

The internal control evaluation is the decision-making board of business or similar institutions to conduct a comprehensive evaluation of the effectiveness of internal control, then, forming the evaluation conclusion and issuing the evaluation report. Internal control evaluation is a very important part in internal control practicing. China is taking the rapid development of joint-stock commercial banks and reform of state-owned joint-stock commercial banks is also in progress, joint-stock commercial bank is becoming an important form of banking. In recent years, although a series of measures of internal control has taken in the commercial banking system and the bank's internal control system is constantly improved and internal capacity has increased, but the financial cases still occur very often, there are still a large number of bank management issues in joint-stock commercial bank. The issuing of "Evaluation of Internal Control Guidelines" makes a necessity for all enterprises to develop internal control evaluation. In view of this, this paper aims to through the joint-stock commercial bank's internal control evaluation study, revealing the problems existing in joint-stock commercial banks' evaluation of internal control, drawing on practices of developed countries to make some suggestions and facilitate the evaluation of joint-stock commercial banks' internal control.This article is divided into six parts.The first part includes the purpose and significance, literature review, research ideas, methods and innovations, the paper framework etc.The second part of the paper is a joint-stock commercial internal control and evaluation status; joint-stock commercial Banks internal control characteristics as well as our country joint-stock commercial Banks internal control evaluation status.The third part discusses the problems of internal control in joint-stock commercial banks; finds the cause of problems in joint-stock commercial bank system and gives proper analysis.The fourth part through the elaboration of western countries internal control evaluation system and foreign commercial Banks internal control evaluation system, summed up the enlighten of internal control evaluation about China's joint-stock commercial banksThe fifth part is basing on the advance concepts and methods of evaluation of internal control from abroad and basing on the analysis of joint-stock commercial banks evaluation of internal control problems and reasons, combined with China's joint-stock commercial banks realities, tries to put forward a recommendations of implementation of joint-stock commercial banks' internal control of the evaluation, and the questions should be pay attention to in practicing.The last part is of the results of this study and research limitations.The pose of Joint-stock commercial bank's internal control evaluation is not only conceptual, but also a new internal control from the perspective of improving the innovation of enterprise management level. It breaks through the traditional practice that has become a mere formality exhaustive internal control's deficiencies, thus highlighting the internal control content, organization, defects identified, evaluation reports and information disclosure, and many other content.our theoretical study of internal control sector has been quite a long time, but overall, the domestic research on the internal control system are more limited to the construction of internal control and less on specific industries, At present, China has solemnly promulgated the "Guidelines on Internal Control complete set", how to scientifically evaluate the internal control system industry is not simply copy the developed economy countries or regions methods, and effective internal control evaluation has became a very important topic in forming the standard of internal control evaluation system.