| After China has entered " World Trade Organization", the financial market internationalization tendency irreversible, the financial liberalization will continue to prompt forward, further expand the City Commercial Bank's service domain and the business scope. For survival development need, City Commercial Bank unceasingly will consummate its movement pattern, the absorption introduction advanced management management idea, will improve the personnel quality and the service level, the enhancement competitive ability will be ultimate.As the local center small bank, the Chengdu Commercial Bank is in the relative inferiority in the competition, as a result of own scale, the talented people, the profit restraint, the service method and the innovation ability limitation. Under this kind of environment, if the Chengdu Commercial Bank wants to stop the footsteps in the competition and continues to develop, it must first strengthen its own "the immunity system" - the internal control construction. It can carry on "the development, the innovation and the development" in the positive cycle in the guarantee entire bank under the premise. Thus, at present, the Chengdu Commercial Bank must be "the establishment perfect standard, the science revolves the good internal control system" to take the work key, both completing the financial risk the guard, and guaranteeing its own development strategy and the management goal comprehensive implementation and the full realization, enhancing the economic efficiency the synthesis competitive ability.This article is about the Chengdu Commercial Bank behavior research object, through its internal control system present situation, the exposed question and the reason analysis, is clear about the establishment perfect good internal control system to its importance, and attempts through author's discussion, proposed to the Chengdu Commercial Bank internal control system construction beneficial suggestion, urges its steady development.This articles main mentality and content are as follows:The first part, the main question analysis reveals the Chengdu Commercial Bank weaknesses, proposing the establishment of perfect internal control system importance and the urgency. First, the financial competition intensifies, People's Bank of china supervising and managing dynamics have strengthened; Second, through analysis the Chengdu Commercial Bank at present exposes such examination and approval mechanism,it lacks the inspection surveillance mechanism , the risk control system and audit the mechanism is not perfect and so on, the question of the management negative influence, this article points out perfect in controling the system to guard against the management risk, the realization development strategy importance and the urgency. The second part describes commercial bank's internal control system connotation, content and function. The internal control is the commercial bank behavior realization management goal, through formulation and implementation a series of systems, the procedure and the method, carried on to the risk guard against, in anticipation the matter controls, afterwards supervises and the correction dynamic process and the mechanism.The third part of analyzes the Chengdu Commercial Bank internal control system of the present situation. perfect internal control must be established in fund management, credit management, financial control.The fourth part of analyzes the Chengdu Commercial Bank internal control system of the present situation ,the question and the reason, and profits from other commercial banks. contrary management sometimes occurs,the internal control system is not perfect,the risk management system is not perfect. Finally, the author proposes some solutions to the question countermeasure. The establishment of perfect company legal people will govern the structure, strengthen the bank management level surveillance, build the good control environment, the cultivation internal control culture,the consumm... |
