Study On Internal Control Of TL ABC From The Perspective Of Corporate Governance

The Asian financial crisis of 1997 exposed the lack of institutions in the banking industry,and the important role of internal control and corporate governance of commercial banks began to emerge.In addition,subject to external regulatory restrictions such as the listed company system,the CBRC,and the Basel Accord,commercial banks must have a relatively complete internal control system.The effectiveness of the internal control system is an important guarantee for the stable operation of commercial banks.It is precisely because of these pressures and blows that banks need to constantly improve their own systems to make up for their shortcomings and build a suitable corporate governance model for themselves.Listed commercial banks have a very significant and significant role in China's economic development.Based on the internal connection between corporate governance and internal control,it is urgent to strengthen the internal control of listed commercial banks.In recent years,the Agricultural Bank of China has continued to advance on the road of improving internal control.This article selects a secondary branch of the Agricultural Bank of China as the research object.First,it conducts theoretical research through literature research methods to understand the theoretical basics of corporate governance and internal control.Second,it collects data to show the bank's corporate governance and internal control.Then,the method of combining fuzzy analytic hierarchy process and expert scoring method was used to try to quantitatively evaluate its internal control system.The field control and questionnaire survey methods were used to understand the implementation of the internal control control system when the grassroots actually handled the business.The specific chapters are arranged as follows:First,the introduction,mainly introduces the background and significance of the research,including the severe background of the current banking industry,and the way that commercial banks embark on the path of stock reform and listing,and analyzes the research significance of this article from both theoretical and practical aspects;secondly,The relevant literature are reviewed from the perspectives of managers,executives and institutions;finally,the research content,research methods and technical route of this article are introduced.The second chapter is the definition of related concepts and the theoretical basis.It mainly defines the related concepts of corporate governance,corporate governance structure,and corporate governance.It also includes the principal-agent theory,stakeholder theory,and incomplete contract theory.The research of this article lays the theoretical foundation.Chapter ?,the current status of TL ABC's internal control,mainly introduces the current status of TL ABC's internal control,including the divestiture of non-performing assets and the company's listing;lists some of the main provisions of the Agricultural Bank of China's internal control system,and analyzes these main terms.Then analyze the internal control from the perspective of corporate governance,analyze and combine the internal control clauses through some aspects of the corporate governance structure,including the company's equity structure,senior management and the board of supervisors,etc.;Chapter ?,TL Agricultural Bank's internal control evaluation,mainly from The internal control quality and quantity are used to evaluate the effectiveness of TL ABC's internal control.The fifth chapter analyzes the influencing factors of TL ABC's internal control.This section analyzes the evaluation results of TL ABC's internal control,links the operation of TL ABC,and analyzes the key factors that affect TL ABC's internal control.Chapter ?,countermeasures and suggestions for improving TL ABC's internal control,this section summarizes the previous research,and proposes countermeasures and suggestions for improving TL ABC's internal control from the perspective of internal control quality and the number of internal control,and summarizes the research in this article.Chapter ?.It is hoped that the analysis and research in this article can provide some references for the improvement of TL Agricultural Bank's internal control work.