| Economic globalization continues to deepen,and trade and exchanges between countries are deepening.Financial markets have unprecedented opportunities for development,and they are also facing great crises and risks.In order to promote the long-term stable development of commercial banks,commercial banks must take measures to prevent risks in advance,then the establishment of internal control systems is particularly important,which is a guarantee to enhance the competitiveness of commercial banks in the market,and is also closely related to its sustainable development.Therefore,to study the of the internal control system of China's commercial banks and the problems that still need to be solved,and propose solutions in a targeted manner,it will help commercial banks to prevent potential crises in the turbulent financial environment and obtain long-term sustainable and stable development.The main research object of this paper is the internal control system of A commercial bank.This paper is mainly composed of five parts.The first part introduces the research background,research significance and research methods,and sorts out the domestic and foreign literature on the internal control system of commercial banks.The second part is an overview of the internal control theory of commercial banks.Through the analysis of the connotation,characteristics and constituent elements of commercial banks' internal control,it points out the inadequacies that commercial banks need to solve internal control,according to the shortcomings of commercial banks.Targeted proposals were made and the experience of internal control of foreign commercial banks was summarized.The third part takes A business bank as a specific case to conduct in-depth research,analyzes the status and existing problems of A commercial bank internal control,and finds out the reasons for the problem.The fourth part mainly proposes a series of problems and reasons for A commercial bank.Improve measures,namely: re-engineering the internal control environment of A commercial bank;adopt various measures to regulate the internal control activities of A commercial banks,enhance the enforcement of the system;strengthen the construction of the information system and communication platform of A commercial banks;The internal control system of the is reconstructed.The fifth part summarizes the research conclusions and points out that the lack of data acquisition makes the research have certain limitations,so it needs to be further studied.Through the analysis of the common problems of commercial banks and the special problems of A commercial banks,this paper attempts to provide some reference suggestions for improving the internal control system of commercial banks in China and strengthening the overall competitiveness of commercial banks in the financial market. |
