The Internal Control Evaluation Of Handan Branch Of Postal Savings Bank Of China

As a special kind of financial enterprises, commercial banks are bearing bothoperating risk in the general industrial and unique capital risk in commercial enterprises.How to progress firmly in a rapidly changing economic environment, the effectiveinternal control became one of the target of commercial banks. Internal control is thecore of the operation and management of commercial banks.It has very importantsignificance for construction of China’s financial supervision system and prevention ofcommercial bank risk.Commercial banks’ internal control work is perfect, strict andeffective or not, and can be achieved to prevent errors and fraud or not, will affect theauthenticity of accounting information and the effectiveness of economic activity ofcommercial banks. Significance of this issue lies in that by constructing internal controlevaluation index system of commercial banks, and by using of fuzzy comprehensiveevaluation model, to evaluate the internal control of the situation of Handan Branch ofthe Postal Savings Bank of China (hereinafter abbreviated Handan branch of the PostalSavings Bank), and for its existence analyze problems in order to improve thenon-listed commercial banks’ internal control level and management level.Based on the basis of domestic and foreign research results on internal controls andinternal control of commercial banks on the analysis, this article order internal controlof commercial banks for the study.this article analyze internal control current situationof commercial banks, and indicate current problems.A case study of the Postal SavingsBank branch in Handan,Construct a mathematical model using fuzzy comprehensiveevaluation method to evaluate its internal control, and ultimately proposed to increasethe commercial bank’s internal control recommendations, prior to listing on the ChinaPostal Savings Bank to prepare a certain value and reference value.