Research On Internal Control Issues Of Chinese Commercial Banks

Finance is the core of modern economy, is the lifeline of national economy. With the developed of global economy, the globalization and integration become more and more clear. The financial innovation will never stop. The development and changes of finance deeply effect our politics, economy and society. Especially after our country join the WTO, the door of our national economy is opened. The international economy environment effects us deeply. The international economy environment is complicated and changeable, it cost a lot financial risks, resulting in the negative impact on global economy. However, bank as an important part of finance system, its internal control system has not been developed so perfect to follow the changeable international finance environment. In that case, a series of bank crises happened.In such big background, establishing a practical comprehensive and effective internal control system of state-owned commercial banks is so important. We should combine the reach of advanced foreign studies and Chinese studies, to establish and perfect the internal control system of state-owned commercial banks.The thesis takes internal control system of Chinese commercial banks as a research object, reviews the basic theories of internal control in the worldwide and analyzes the current situation of internal control of Chinese commercial banks. Then it learns from the advanced experience of internal control system in developed countries and at last lays emphasis on the concrete measures of perfecting the internal control system of Chinese commercial banks.