The Status Of The Internal Control System Of The State-owned Commercial Banks And Improvement

This text is divided into three parts. From the view of theories and practices, I analyzed the present situation and the further improvement methods in the internal control system of our state-owned commercial banks according to the main line of the "banks internal control system framework" made by the Basel Bank Committee.In the analysis process, I believed the internal control is accordance with the risk management in state-owned commercial banks management. The internal control system should be a kind of system arrangement and control process covered all kinds of risks existing in commercial banks. Considering of our country's present situation, we must first resolve the question of the control environment if we want to establish an efficient internal control system, while the key point to solve the above question is to resolve the question of man's behavior and the organization's system arrangement. Based on these, we establish our bank's internal control system fitted for our country's situations by learning from the foreign bank's advanced management methods and new technologies, which is not only to meet the demands with the Basel agreement, but also to realize the efficient internal control to our state-owned commercial banks, so as to fitting with the new situation of entering the World Trade Organization.I emphasized the structuring of the internal control system in this text, not the calculation process to the risk. I analyzed mainly about the concept, structure, as well as the affection and implies of the internal control in the first part. I analyzed the present conditions and the incorrect operations in internal controls of the state-owned commercial banks in the second part. The main part of the text is in the third one, I made my analysis from the view of the five component elements, which an efficient internal control should have, went through gradually and indicated that it should be a control course by itself, each other and supervisor in our state-owned commercial banks' internal control. During the constructions of our commercial banks' internal control, we must increase the bankers' behavior qualities first, learn the advanced management ways from the developed countries openly to ensure the commercial banks develop safely and stably.I just make a reference suggestion to the establishment and the development of our commercial banks' internal control through the systematic analysis about the situations in our country. It would be guarantee the risk management in our commercial banks.