Study On Internal Control Of Commercial Banks In China

Financial industry occupies an important position in the economic system in our country, and in the financial system, commercial banks are an important part of the financial industry plays an important irreplaceable role. In terms of the nature of the commercial banks, commercial banks are special enterprises operating currency, because of the particularity of its products, the inherent risk, commercial banks in the pursuit of high profits at the same time, the risky also coexists at the same time. Commercial bank management of security and it directly affects the stable development of the financial system, and even affects a country’s social stability. With the development of finance integration, liberalization and innovation trend of commercial banks in China at the same time of rapid development, also face more intense competition environment and significantly increase the risk of a business, the crisis can occur at any time. Therefore, to enhance the anti-risk ability of commercial banks, commercial banks to prevent the occurrence of crisis case is particularly important and urgent. But to guard against the risk as the core of internal control is of great importance is increasingly prominent. Therefore, in order to strengthen the management of internal control of commercial banks in China is imminent, this is also in this paper, the author expatiates the meaning.Is work according to the author’s practical experience, this paper based on the research on the conceptual framework and the related theory of internal control, analyzes our country commercial bank internal control’s achievements and the deficiencies, at the present stage and the cause of the problem carried on the thorough analysis, on this basis, combining with the characteristics of our country commercial bank itself and put forward in accordance with the situation of our country to perfect the internal control of the targeted suggestions and measures. In this article, the author uses the case analysis method, has carried on the case to Z line X branch introduction, analysis and summary, the use of case final foothold is also looking for Z line weak links that exist in the internal control management, and targeted to improve and perfect solution. This article is based on the five elements of internal control, internal control environment, risk assessment, internal control measures, information and communication, internal supervision is analyzed and summarized. Writing the full text of the ultimate goal is to be able to perfect the internal control of commercial Banks in our country, improve the level of internal control management, to promote the healthy, sustainable and stable development of the commercial Banks.