Study Of Internal Control Of Guangxi Beibu Bay Bank

Financial industry is the foundation of the national economy. Commercial bank is engaged in currency business, which is the most important part of the financial industry. Due to the special character of the commercial bank business(high debt and low liquidity),and its high dependence on public credits. commercial bank contains high risk. Therefore, the safety or stability of the banking business can affect the stability of the financial industry system directly, and even the society development. Since 1980's,with the development of information technology and economic globalization,financial industry has entered a stage of vigorous development. But the finance risk also increasingly stands out. Banking crises frequently break out in some countries and areas . Also in China banking crises happen frequently. Recently, it is considered that lacking of internal control has been become the biggest reason. So the study of the internal control of commercial bank has play an important role in finance industry development. establishment of internal control is the key to keep the finance risk away and make the banking system steadily run.With the further development of finance liberalizalion, the financial globalization and finance innovation, the condition of environment of commercial bank has become more complicated and unstable. In addition, the study of the internal control of commercial bank is a new research area in our country. Establishment of internal control will turn out to be a long process. and the problems existing in commercial bank are urgently needed to be solved.Based on the case of the internal control system establishment in Guangxi beibu gulf bank, this thesis takes internal control of China's commercial banks as a research object. At first, the internal control of commercial bank theory and the controlling features are discussed, than introduces the practice of internal control in western commercial banks, and annlyzes their common characters. Then the thesis discusses the present situation and existing problems of internal control of Guangxi beibu gulf bank. Taking the advanced experience of foreign commercial banks'internal control management, in connection with internal control of our commercial bank the author puts forward strategic proposals.