Research On Internal Control Of Chinese Commercial Banks Based On Systematic Thinking

Under the background of financial globalization, China’s commercial Banks haveto face more fierce internal and external competition and the more complicated riskenvironment.Good internal control is to promote commercial bank managementlevel and guarantee its business goals to realize and an important means to safeguardnational financial stability. Over the years by the financial regulatory authorities tospare no effort to promote and commercial bank’s self-improvement,on the macropoint of the commercial bank system, the commercial Banks in China hasestablished a relatively perfect and efficient internal control system. But our countrycommercial bank in the process of perfecting the internal control system also hassome problems.Based on the previous research achievements on internal control theory andpractice, I combing and analysis of characteristics of the internal control systemusing system theory as "resilience" and "self-organizing" and "hierarchy". Duringreserch the five element of the internal control system,I find that “internal controlenvirment”and”internal control measurment” is the crucial and directly influenceelement of the internal control goal’s realization. As the breakthrough point of thecommercial Banks internal control system analysis.Based on the above assumptions, combined with China merchants bank internalcontrol failure cases in recent years, I using the "Swiss cheese model" to analysis"internal control environment"\"internal control measures "and their impactmechanism of the commercial Banks internal control system’s character,suchas"resilience","self-organizing" and "hierarchy". Find out the cause of thecommercial Banks internal control system’s failur, and give the improve suggestion.