The Research On The Internal Control Of Chinese State-owned Commercial Banks

The china's banks are the important part of the china's finance and the state-owned commercialbanks of our country (SOCBS) play a decisive role in the china's banks. The SOCBS have takenseveral measures to perfect the rules and regulations of the internal control and to strengthen theircapacity for internal control, however these years witness some serious finance criminals. The factindicates that a large number of unsafe fact 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 andeconomic order of our country. The establishment and perfecting of internal control is the key tokeep the finance risks and make the SOCBS sound and stable operations. So, the research on theinternal-control of the SOCBS has extremely important realistic significance to the SOCBS and thechina's banks.The dissertation consists of 7 parts: Chapter 1 presents introductory remarks, the paper selectedtopic background, the research significance, the research technique, the basic mentality and thepaper frame. Chapter 2 summarizes the commercial bank internal control theory. Chapter 3 presentsthe research to the commercial bank's control environment. The paper believes that the controlenvironment of the bank composes of the system environment, the cultural environment and theinformation environment. Chapter 4 presents the research to the commercial bank's control system.The chapter believes that the control environment of the bank composes of Objective Setting, EventIdentification, Risk Assessment, Risk response and essential factors and so on controlmeasures. Chapter5 The research to commercial bank's control surveillance. This chapter believesthat the control and surveillance provide provided safeguard mechanism. to the commercial bank'sinternal control. Chapter 6 This chapter, bases on main insufficiency on its internal control system,analyses and summarize the case of the Agriculture Bank of China Handan branch, from view ofeight essential factors in ERM. Chapter 7 proposes the innovation and the limitation of thisdissertation, suggestions on the case analyses, contributions and limitations.