Research on Internal Control Systems of Commercial Banks

Author: Xie Rongzhong Ling
Publisher:
Publish Date: 2004-01-01
Features: Compared to commercial banks in developed Western countries, commercial banks in China exhibit significant differences in terms of marketization level, legal environment, management teams, management concepts, and management techniques. This determines that the establishment of internal controls in Chinese commercial banks must both adopt the "gimmickry" approach and closely align with China's national conditions. Based on this consideration, this book, from a systems theory perspective, employs typical normative research and comparative analysis methods. It reviews and evaluates the theoretical research on internal controls of commercial banks both domestically and internationally. The book conducts an in-depth study on the characteristics and functions of the elements of the internal control system of Chinese commercial banks, compares the gaps between Chinese and Western commercial banks, and thoroughly analyzes the problems in the internal control system of Chinese commercial banks through typical cases. It proposes views and ideas for improving the internal control system of Chinese commercial banks. The research in this book is based on modern Western internal control theory, connects with practical realities, and focuses on identifying the "pathology and treatment" of the internal control system of Chinese commercial banks.