Research Of The Internal Control System Of China Construction Bank Corporation Huludao Branch

Commercial bank play a special role in the activities of social economy, being a special enterprise conducting monetary operations, meanwhile bank gets high concern of all sectors of the community for its high-risk and high debt nature as well. Nowadays China's financial industry is in a stage of rapid development. In the process of financial liberalization, innovation and globalization, the social contradictions and long-standing abuse under the old system appear gradually, the financial risks are getting prominent, the banking crimes are on the increase,which expose the weaknesses and problems in internal control of commercial bank and part of them have showed up the issues such as management negligent, rules not abide, violations not charged and punishments not weight. Therefore, how to prevent banking risk and strengthen internal control has become the important subject to study among the banking and academic circles. Compared to banking industry in western countries, the banks in China suffered less impact in the worldwide financial crisis in 2008. But this mainly because our financing institution and social system are different from those of foreign banks. There are still a lot of defects and irregularities in our internal control systems which need to be improved out of more efforts and investigations. Learning from the various banking crimes, people generally realize that internal control system's establishment and constantly improvement are the keys to keep the banking industry running safely and steadily.This paper takes the internal control of commercial bank in China as a research subject, firstly summarizes the achievement of those researches and the related theories and makes compared analyses, and then combining with China Construction Bank Corporation Huludao Branch of the specific case, analyzes the present situation, the existing problems and the method of improving the internal control system's of the bank, furthermore presents the design of internal control system in accordance with the requirements of the COSO, and finally propose some measure and method of improving the internal control system of bank from aspect of the current status of financial development.