| At home and abroad,the economic environment is becoming more and more complex.Many enterprises have successfully listed on the stock market,and there have been a decline in performance.Even some enterprises that once had a high level of performance have gone to the abyss of decline.Based on the present situation of China's supply-side structural reform,the problems of the existence and development of financial institutions in China are increasing,especially the representative financial industry,the banking industry.Senior scholar and the social from all walks of life are all in the further study of the financial industry development bottleneck,in the process of scholars and managers think that the internal control the risks of failure and is an important factor of corrosion cornerstone industry development,so the internal control problems and how to effectively prevent the internal control risks received extensive attention of the society from all walks of life.From the whole society the pursuit of prudent management,internal control developed into financial industry focus on indicators,especially the banking sector,the Banks in both short-term profits at the same time,more and long term strategies should be focused on,in the pursuit of better development at the same time,more want to do a good job in the internal control "compliance is 1,the profit is zero" concept of internal control management concept of the financial industry,has gradually become popular.Much of the financial industry has repeatedly pursue the development of data update,tend to ignore the risk control,to derive a series of economic risk problem,trace the source of these risks,many internal control problems of floating on the surface,for example,the internal control of enterprise culture were not strong enough,risk awareness is weak;The internal control construction is backward,the management is missing,and the deviation in the execution;The internal control department is not close enough to cooperate with each other;The supervision mechanism is not perfect,leading to the absence of internal control and so on.This article is divided into six parts.The first chapter mainly describes the research background and significance of the case study of internal control of China Postal Savings Bank A branch,expounds the research purpose and research methods,and at the same time,passes the relevant literature on domestic and foreign internal control systems.The study sums up the development of the internal control system and analyzes the current research situation at home and abroad.The second chapter mainly elaborates the concept of the internal control system and related theories.The related theories of internal control include corporate governance theory and commissioned agency.Theory and Fraud Triangle Theory;Chapter 3 mainly describes the internal control case of China Postal Savings Bank A sub-branch,through the study of the internal control of China Postal Savings Bank A sub-branch,from the introduction of the A-branch profile to the introduction of internal control cases.The results of the case rectification and the analysis of the risk points were systematically sorted out.The fourth chapter took the lead in the payment of wages on behalf of the China Postal Savings Bank A sub-branch,and conducted three reasons for the internal control problems of the A branch of the China Postal Savings Bank.Analysis of Aspects;Chapter 5: Description of Previous Cases Based on the analysis,it raised questions and made five suggestions on the rectification of internal control incidents and the construction and implementation of the internal control system of the Bank;Chapter 6 analyzed and summarized the full text and used the full text of the internal control case of China Postal Savings Bank A branch.Based on the description and analysis,combined with the actual production and operation of the company,it provides inspiration and suggestions for the development of the internal control of the banking industry. |
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