Research On Internal Control Appraisal Of Chinese Commercial Banks' Off-shore Business By The Analytic Hierarchy Process In The Case Of The P Bank

The offshore financial business of China's banks started late.At present,only four joint-stock commercial banks hold full licenses for offshore business,and the offshore financial business department is established according to the regulations of the People's Bank of China on Offshore Banking Management.Independent accounting of liabilities,differential management of product development,risk management,internal control and other aspects.China's offshore business is very different from onshore business in terms of exhibition scope,application rules,business ideas,and customer qualifications.It is in line with the world's offshore financial system and has certain similarities with various innovative international businesses.Therefore,the offshore financial business as a test field for Chinese commercial banks to understand the global market.Facing the international situation and external market,the internal control system is well established and effective evaluation feedback is implemented to prevent risks.It is of great significance to improve supervision and reduce punishment.In a long term,with the continuous deepening of China's reform and opening up process and the continuous improvement of its international status,domestic commercial banks have gradually begun to implement the "One Belt,One Road" national strategy and the "going out" business strategy,and the future involves overseas business.Work such as world settlement will continue to increase.Faced with different domestic market environments,different regulatory policies,different customer situations,and different clearing systems,domestic commercial banks need to learn from the 25 years of offshore banking business development and development experience in China to familiarize themselves with overseas exhibition rules as soon as possible.On the other hand,it is necessary to strengthen and improve its internal control and evaluation system.For new changes and new challenges,it is possible to timely identify,analyze and respond to various risks that come with it to ensure healthy operation and stable development.The main content of this paper includes five chapters: The first chapter of the preface mainly introduces the research background,purpose,ideas and methods of this paper,and explains the main contributions and shortcomings.The second chapter is mainly divided into three aspects: first,summarizing the evolution of internal control theory and reviewing the research overview;second,reviewing the related research on internal control evaluation theory;third,on commercial banks and The main structure of its internal control evaluation of offshore business is reviewed.The third chapter theoretical analysis is mainly divided into four aspects: First,by expounding the evolution and definition of offshore financial business,introducing the particularity and importance of the offshore business of China's commercial banks;second,from social security and financial security.The paper discusses the necessity of internal control and evaluation of commercial banks and their offshore business.Thirdly,the objectives,principles and elements of the internal control evaluation system are defined in combination with the actual offshore business.Fourth,the basic principles of the AHP and the basic principles are introduced.Applicability in this study.The fourth chapter is the focus of this paper.After introducing the basic situation of the case study object,the paper summarizes the literature review and theoretical analysis in the previous article,and combines the operational reality and internal control characteristics of China's offshore financial industry to construct a set of “including”.The internal control evaluation system of “process evaluation” and “result evaluation” is used to evaluate the case object.According to the evaluation results,the advantages and disadvantages of the internal control of offshore business in China are analyzed from the perspective of five factors,and the applicability of the constructed evaluation system to other peers is discussed.The fifth chapter summarizes the conclusions of this paper and puts forward some suggestions to the scholars who follow the research.The main contributions of this paper include: First,Offshore financial business,as a leading force in China's commercial banks to test the global market,facing the complex and changing international situation and external environment,to improve the internal control system and implement effective evaluation feedback,It is of great significance to ensure the sustainable development of China's commercial banks.Through case studies,this paper finds out the advantages for the Chinese banking inter-institutions that actively implement the “the Silk Road Economic Belt and the 21st-Century Maritime Silk Road” strategy and implements the “going out” business ideas.The findings are insufficient,and the internal control evaluation feedback is used to promote the internal control system and measures.Improve and help them maintain a healthy and upward trend.Second,this article is based on the "Basic Standards for Internal Control of Enterprises","Guidelines for Internal Control Evaluation of Enterprises" and "Guidelines for Internal Control of Commercial Banks","Trial Measures for Internal Control Evaluation of Commercial Banks" and Other Internal Control Regulations,The business actual and operational characteristics of the commercial business of offshore banks,and the establishment of a more sophisticated and applicable internal control evaluation index system.Thirdly,this paper uses a combination of analytic hierarchy process and fuzzy evaluation method to convert qualitative evaluation into quantitative data,and uses the membership function to establish a fuzzy evaluation matrix for the original data,and then obtains comprehensive evaluation results through quantitative calculation.