Research On Internal Control Of Bill Management Of ZX Bank

In recent years, the financial industry is developing rapidly, and occupy the important position of commercial banks in the financial industry has entered the golden age of development. With the development of market economy, the function orientation of commercial banks have gradually changed, bill business has gradually become the new business of commercial banks to expand, of course, followed by paper risk increase. The development of paper market in China already has more than 20 years of history, but in recent years frequent outbreaks of paper case, not only brought huge risk for the development of commercial banks, the financial market is a huge crisis. Early last year, the agricultural bank has been reported in a 3.9 billion notes, then the bank of ZX, Lanzhou branch happened a bill unable to pay the event,the amount of 969 million. The bank of Tianjin, Shanghai instrument risk events have taken place in the buying of resold together, involves the amount of 786 million.According to relevant media statistics, nearly two years across the country, branch of bank notes business irregularities hundreds on the ticket. Paper market financial crisis is a wake-up call for us,but also exposed the Banks' internal control is weak.Commercial banks in business scale, the pursuit of high yield at the same time, more need to pay attention to their own system construction, improve the bank's internal control system,establish an effective risk management mode, actively resist risk,dissolve the risk, to provide strong guarantee for the development of Banks.In this paper, using the literature research, case study and normative research method. First introduced the ZX bank and its internal control present situation , for the relevant case are described, and then introduces the basic process of commercial paper management, put forward the ZX bank internal control problems, from the five elements of internal control paper the causes of risk has carried on the concrete analysis,including the bank's governance structure is not reasonable, risk management system is not scientific, imperfect control activities, information and communication failure,imperfect supervision system. Finally targeted suggestions were put forward, namely, improve the internal control environment, improve the internal control evaluation system, to carry out effective control activities, improving the information communication system and strengthen supervision.