Study Of The Legal System Of Internal Control Of Commercial Banks In China

Inner control system is consisted of various inner control means in modern enterprise, the definition can be: relation of condition and affection between every sections and workers when their work in modern enterprise operation, moreover, it makes a series of functional methods, means, procedures etc, and regulate, systemize them to form a conditional system. For commercial bank, the Inner control system is s self-control behavior of financial institute, our country's commercial bank has gone more than twenty years, never tale place any vital risks, however, foreign banks were come in after our country's finance market is opening in 2006, the key factor weather china bank can win out is inner control system. Compared with National city bank of New York, Hong Kong bank and American bank. Our country's bank is backward in inner control system. Inner control is not established, the inner control system lacks independence and authority, the risk appraise is backward. System is not perfect and the exchange of information is not enough etc, which makes our country's bank inability to realize their operation aim, so it is time for us to rectify inner control system. This article is from inner control system construction of commercial bank, and borrows some experience of other country to research it under new economy system, up the inner control system to law, from the inner control law system over all the works of bank, and from bank to regulate its behaviors and to improve their safeguard ability.This article is divided into five parts, about four-thousand words, every context is as follows:The first part is comer research to inner control theory of commercial bank, this part introduced some definition of inner control system of commercial bank, mainly involving basic conception of commercial bank, the relation between inner control and supervision of bank, the objection, factors and principles of commercial bank.The second part is some theory of inner control inner control system of commercial bank, which is inclined to analyze it in theory, the bank control is not only a economic problem, but a law problem, so the theory is constitute of industry-right theory of law and finance weakness theory economy control theory of economics. The third part borrows the inner control system of other country's commercial bank. This part is mainly introduce the inner control regulation of "Basel negotiation ", "principles of band supervision", "schedule of inner control system of bank", and "new Basel negotiation" under the system of Basel, in order to perfect our county's. Following this part researched inner control law of UK and USA. The characters of UK is "too sides audit system", "special risk in management", independent system and definite functions, effective inner supervision. The character of USA is "channel executive system of supervision, independent inner control audit, the six principle of capital management, electronic risk control." So compared with our country's, we can find some problems of inner control system in our country.The forth part is analyze the inner control regulation of commercial bank in our country's, this part is mainly analyzed some problem, such as we have some gaps from other country. Although we have inner control law, and never formed "inner control going first" environment, cannot established better company management structure, the department is not reasonable etc. So, it reflects the necessity and pressure to rectify the inner control, inner power's assignment and law establishment of country.The fifth part is method to rectify inner control system of our country's commercial bank. This article is firstly introduced some principles, such as law-abiding principle, carefully control principle, power-scatter and democratic principle and effective control principle and effective control principle etc. These principle guide to some specific methods, and extent them to some relative reasonable inner control regulation, such as establish audit system, construct credit appraise system and perfect bank supervision law, the author hopes to provide a systematical inner control system of bank.