Study On Optimization Of Internal Control System In PSBC Jiangxi Branch

As a commercial bank with a short history,Postal Savings Bank Of China(PSBC)Jiangxi branch has gained great operational achievements and earned social benefits.It gets great market acceptance and great social reputations in recent years.However,it still has some problems and deficiencies in its operational and management areas,as the large operational institution coverage and huge employment could bring.In addition,it is in a unique "proprietary add agency" operational model.From the perspective of internal control system construction,firstly,the internal control system is at the stage of construction,and internal control organizational structure is defective,comparing with the management level of internal control and regulatory requirements of other banks.Secondly,the phenomenon that part of institutions are at the grassroots level is ubiquitous and it attaches importance to the development and downplay management.Some irregularities are repeatedly checked,but violated again.Cases that contravene laws and regulations are accumulating.Thirdly,employees' abilities should be promoted constantly.Basic regulations,such as authorization management,control post mutually and compliance operation,can't be handled effectively and can not meet the needs of internal control.Due to these problems,strengthening internal control construction constantlyis of great importance.First of all,this paper introduces the theory of internal control and the connotation of commercial banks' internal control throughthe characteristics of operation and management in PSBC Jiangxi Branch.Then,it makes a summary of present situation of internal control system in PSBC Jiangxi Branch from organizational system,institutional system and measure system of internal control,analyzes the main defects and problems of it's internal control.Furthermore,this paper analyzes some practical cases,based on what provides a series of suggestions and coordinated measures that internal control construction of PSBC Jiangxi Branch should follow overall target and basic principle,optimize internal control organization,strengthen internal control measures,refine internal control assurance,deepen internal control evaluation,solidify internal control supervision and so on,to strengthen the construction of its internal control system.