Research On The Internal Control Of The Commercial Banks In Our Country

As an important part of the management of the modern business enterprises, the internal control of the commercial banks is a kind of self-disciplined behavior. It is the total appellation of the methods, measures, and procedures that the commercial banks adopt to operate risk control is the appellation of the dynamic procedures and mechanism that the commercial bank adopt to keep away risk before risk happened, and supervise and correct afterwards . If the commercial banks want to establish the management mechanism of Ego operation, Ego supporting risks, Ego supporting wax and wane and Ego stipulation and want to unify the safety, liquidity and performance of the funds operation, they must continuously perfect the management of their internal control, normalize the managements and behaviors, strengthen consciousness and self-stipulation and increase the ability of anti-risk. Facts prove that good internal control is very important for the commercial banks to attain the decided targets and keep the finance in good condition.Surrounding the topic tightly, the article analyses and summaries the development and fruits of the commercial bank's internal control from both sides of the theories and fulfillment; brings forward the basic thoughts and protective measures to perfect the commercial bank's internal control. First, the article gives suggestions to the development of the Chinese commercial bank's internal control through systematical introduction of the fulfillment and management characteristics of the developed nations abroad; Then, the article points out the blemishes of the development of the Chinese commercial bank's internal control, through the precedent analyses that combine the theory of COSO report and《Frame》formulated by Basle Committee, brings forward that the supervisor environment of new type demands on perfecting the development of the internal control of Chinese commercial banks. Upon these, the article brings forward the new thoughts of and perfecting the commercial bank's internal control: changing the sense of checking into the sense of embankment; changing the scattered,static and passive regulations into the system,dynamic and initiative regulations; changing the piont of system reform into the point of system and sense; changing the point of institution construcion into the point of institution construcion and institution implementing。then raises the concrete measures: adopting assured viable measures to realize the commercial bank's internal control, through keeping on stock system reform,and perfecting the structure of company administering step by step, strengthening the system of risk evaluating and inner authorizing, perfecting the system of internal control appraising, enhancing the development of the commercial bank's internal environment, setting up the system of business course onself checking, enhancing the function of the exterior and inner audit of the commercial banks,establishing scientific information system。...