(1) Establish a business management system. The business management system of commercial banks mainly includes: 1, asset-liability ratio management system. In order to adapt to the new financial management system, enhance the self-restraint and self-development ability of commercial banks, and ensure the steady development of commercial banks, the credit funds of commercial banks are managed in proportion. By establishing and improving the internal fund proportion management system of commercial banks, we will strengthen the inspection and assessment of the self-sufficiency rate of commercial banks, the proportion of borrowed funds in deposits and the proportion of risky loans, and strive to control them within the prescribed standards. On this basis, according to the principles of total balance, symmetrical term and reasonable structure, the asset-liability management mechanism of commercial banks is established, so that commercial banks can determine the use of funds according to the source of funds, adapt the asset scale to the liability specifications, and adapt the asset structure and nature to the proportional relationship between the structure and nature of liabilities. 2. Mortgage loan and secured loan system. Commercial banks should gradually reduce the proportion of credit loans and increase the proportion of mortgage, secured loans and discount. Commercial banks should constantly expand the scope of mortgage loans and increase the proportion of mortgage loans and secured loans in the total loans. Commercial banks should gradually take mortgage and secured loans as the main loan methods of commercial banks, establish a mortgage and secured loan system, reduce the proportion of credit loans, so as to spread the risk of bank credit funds and improve the safety and liquidity of bank credit funds. 3. Establish a risk management system. Commercial banks should establish and improve the loan examination and approval system, improve the credit risk preparation system, establish a scientific and standardized credit rating system for loan enterprises, conduct market research and forecast on all kinds of new loans and production projects, and determine the focus of capital investment and structural adjustment. In addition, it is necessary to establish a system of loan "three checks", job separation and loan review function separation, and improve the loan restraint mechanism. It is necessary to make active use of the existing bad debt reserve, carry out bad debt write-off as soon as possible, and strive to make the bad debt reserve withdrawn every year be used to write off non-performing loans in accordance with regulations to prevent risk accumulation. It is necessary to implement internationally accepted risk management methods, refer to the core principles of effective supervision of Basel Bank, and use quantitative indicators to predict and evaluate the risks of various loans as the basis for evaluating loan quality and dividing loan approval authority. 4. Strengthen the establishment of the evaluation system of operating efficiency. Establish and improve the feasible assessment index system and reward and punishment methods, and promote the formation of self-development and self-restraint mechanism of commercial banks. Establish an index assessment system with profit realization and risk prevention as the core, strengthen assessment and strictly reward and punish. 5. Establish and improve the management system of savings interest rate. Savings deposits are an important source of funds for commercial banks, and commercial banks are not allowed to raise or lower interest rates without authorization when carrying out savings deposits business. Commercial banks should establish and improve their own savings and interest rate management rules and regulations according to the specific provisions of the People's Bank of China. 6. Establish various accounting settlement management systems. Commercial banks will inevitably cause the increase or decrease of funds in specific businesses such as deposits, loans, savings and cash cashiers. This requires the use of bank accounting for continuous, systematic and comprehensive recording and reflection. Bank settlement is the intermediary of social and economic activities and an important business of commercial banks. The task of commercial bank settlement is to organize settlement reasonably according to economic exchanges and handle settlement accurately, timely and safely. Therefore, commercial banks should strengthen settlement management, and establish their own settlement system in accordance with the Bill Law, Measures for the Administration of Bills and Measures for the Settlement of Cheques, so as to ensure the normal settlement activities.
(2) Establish a cash management system. Cash management of commercial banks is a system that commercial banks control and manage the cash receipt and payment activities of account opening units according to the relevant authorization of the People's Bank of the State Council and China, that is, the quantity and scope of cash used. A commercial bank shall supervise the cash business in its business activities, check and check the cash on hand and the cash usage of the account opening unit, and complete the cash management task by formulating the cash management system of the bank.
(3) Establish various safety precautions. Commercial banks have a lot of cash and securities. In order to ensure the safety of funds, commercial banks should establish and improve various safety systems, including cash warehouses, bank accounts, safe deposit boxes, fire prevention and safety measures.
(4) Establish internal control system. Through external supervision, it is necessary to establish a strict internal control system, which is the basis for effectively preventing risks. Internal control is a dynamic process and mechanism for enterprises to prevent, control, post supervision and correct risks in advance by formulating and implementing a series of systems, procedures and methods. According to the Core Principles of Effective Banking Supervision, the internal control system can be highly summarized as "restriction", which is embodied in the following aspects: First, the principle of two people, which is embodied in the signature of two people. Banks can't have the final say by one person, and important banking affairs need to be signed by two deputy leaders before they can be implemented. Second, the strict separation of loan approval and loan issuance in the organization can not only prevent risks, but also prevent loans from being cheated. The third is to establish an independent internal audit system. Internal audit is required to have proper status and proper reporting procedures. Commercial banks in some countries have set up "audit committees" in their boards of directors at the request of regulators. The purpose is to promote the effective exercise of supervision by the board of directors. The fourth is to establish a compliance inspection department within the bank, because if the bank violates the law, it will not only damage the reputation of the bank, but also may incur huge fines. Therefore, we must ensure the implementation of laws and regulations and the implementation of the articles of association. Fifth, in terms of accounting rules, it is necessary to establish systems such as reconciliation, control list and regular accounting. The sixth is the physical control of assets and investment. Seventh, strict "know your customer" policy to prevent money laundering. This involves the confirmation of customer identity and the preservation of relevant records.
The objectives of internal control of commercial banks are: 1, implementing national laws and regulations and internal rules and regulations of commercial banks; 2. Fully implement and realize the development strategy and business objectives of commercial banks to ensure the effectiveness of the risk management system; 3. Timely, true and complete business records, financial information and other management information. The internal control of commercial banks should implement the principles of comprehensiveness, prudence, effectiveness and independence, including: (1) control should permeate all business processes and operational links of commercial banks, covering all departments and posts, all personnel should participate, and any decision or operation should be recorded. (2) Control should be based on risk prevention and prudent operation. The management of commercial banks, especially the establishment of new institutions or new businesses, should reflect the requirement of "giving priority to internal control". (3) Control should have a high degree of authority, and no one should have the power to be unconstrained by internal control, and the problems existing in internal control should be able to get timely feedback and correction. (4) The supervision and evaluation department of control should be independent of the construction and implementation department of internal control, and there are channels to report directly to the board of directors, the board of supervisors and the senior management. Internal control should adapt to the business scale, business scope and risk characteristics of commercial banks, and achieve the goal of internal control at a reasonable cost. Internal control should include the following elements: (1) control environment; (2) Identification and evaluation; (3) control measures; (4) communication and feedback; (5) Evaluation and correction.
Commercial banks should establish a good corporate governance and organizational structure with reasonable division of labor, clear responsibilities and clear reporting relationship to provide necessary preconditions for the effectiveness of internal control. The board of directors, board of supervisors and senior management of commercial banks should fully understand their responsibilities for internal control. The board of directors is responsible for examining and approving the overall business strategy and major policies of commercial banks, determining the acceptable risk level of commercial banks, approving policies, systems and procedures of various businesses, appointing senior management, and supervising the effectiveness of internal control; The board of directors shall regularly discuss the effectiveness of internal control with the management, timely review the internal control evaluation reports provided by the management, audit institutions and regulatory authorities, and urge the management to implement rectification measures. The senior management is responsible for implementing the strategies, policies, systems and procedures approved by the board of directors, establishing an organizational structure with clear powers and responsibilities and clear reporting relationships, establishing procedures for identifying, measuring and managing risks, establishing and implementing sound and effective internal controls, and taking measures to correct problems existing in internal controls. While implementing financial supervision, the board of supervisors is responsible for supervising the compliance of commercial banks with laws and regulations and the performance of duties by the board of directors and management, and demanding that the board of directors and management correct the behaviors that harm the interests of banks. Commercial banks should establish a scientific and effective incentive and restraint mechanism, cultivate a good entrepreneurial spirit and internal control culture, and create an environment in which all employees can fully understand and perform their duties. Commercial banks should set up special departments to perform risk management functions, formulate and implement systems, procedures and methods for identifying, measuring, monitoring and managing risks, and ensure the realization of risk management and business objectives. Commercial banks should establish a risk management system covering all businesses and the whole bank, develop and apply quantitative risk assessment methods and models, and continuously monitor various risks such as credit risk, market risk, liquidity risk and operational risk. Commercial banks should formulate comprehensive, systematic and written policies, systems and processes for various businesses, maintain uniform business standards and operational requirements for the whole bank, and avoid affecting its continuity and stability due to changes in management. Commercial banks should formulate relevant policies, systems and procedures before establishing new institutions or launching new businesses, measure and evaluate potential risks, and put forward risk prevention measures. Commercial banks should establish an internal control evaluation system, regularly review and review the construction and implementation of internal control system, and revise and improve it according to the changes of national laws, bank organizational structure, operating conditions and market environment. Commercial banks should clearly define the responsibilities between relevant departments, posts and higher and lower institutions, and establish a mechanism of separation of responsibilities, horizontal and vertical mutual supervision and restriction. Changes involving assets, liabilities, finance, personnel and other important matters shall not be decided by one person alone. Commercial banks should give them corresponding responsibilities and authorities according to different jobs and their nature, and each job should have a formal written job description and a clear reporting relationship. The system of regular or irregular personnel rotation and compulsory leave shall be implemented in key positions. A commercial bank shall, according to the management level, risk management ability, regional economic environment and business development needs of its branches and business departments, establish a corresponding authorization system and implement unified legal person management and legal person authorization. Authorization should be appropriate, clear and written. Commercial banks should use modern means such as computer program monitoring to lock the business authority of branches and implement effective management and control of branches. The subordinate institutions shall strictly implement the decisions of the superior institutions and carry out their work within the scope of their duties and powers. Commercial banks should establish an effective inspection and monitoring system, regularly check all kinds of accounts and statements, timely take stock of tangible assets such as cash and marketable securities, review or post supervision the business handled at the counter, implement an effective double-sign system for important businesses, and monitor the implementation of authorization and credit. Commercial banks should keep accounting and business records in accordance with regulations, establish complete accounting, statistics and business files, and keep them properly to ensure the authenticity and integrity of original records, contracts and various statements. Commercial banks should establish an effective emergency system. In case of power failure, fire, robbery and other emergencies in all important parts and business outlets, Beijing-Kowloon emergency measures should be timely and effective to ensure the safety and integrity of all kinds of data and information. Commercial banks should have an independent legal affairs department or legal affairs post to manage all kinds of legal affairs authorized to grant credit, formulate and review legal texts, conduct legal argumentation on the development of new businesses, ensure the legality and effectiveness of various businesses, and safeguard the legitimate rights and interests of banks.
The internal control of commercial banks' credit extension focuses on: implementing unified credit extension management, improving the customer credit risk identification and monitoring system, improving the credit decision-making and approval mechanism, preventing the risks of single customers, affiliated enterprise customers and group customers from being highly concentrated, preventing related party loans and personal loans from being issued in violation of the credit extension principle, and preventing credit funds from being illegally invested in high-risk areas and used for illegal activities. Commercial banks should set up independent credit risk management departments to conduct unified management of different currencies, different customers and different types of credit to avoid credit out of control. Commercial banks should set up credit posts with reasonable division of labor and clear responsibilities, and the posts should cooperate and restrict each other, so as to separate loan review, business handling and accounting treatment. Commercial banks should establish an effective credit decision-making mechanism, including the establishment of a loan review Committee, which is responsible for approving credit within its authority. The president shall not be a member of the loan review committee. The loan review committee shall follow the principles of collective deliberation, clear expression of opinions and majority consent, and all opinions shall be recorded and filed. Loan applications rejected twice by the loan review committee shall not be submitted to the loan review committee for deliberation within six months. Commercial banks should establish a strict vertical credit risk management system, and subordinate institutions should obey the management of the risk management department of the superior institutions and strictly implement various credit risk management policies and systems. Commercial banks should implement a unified legal person authorization system for credit granting, and higher-level institutions should reasonably determine the credit approval authority according to the risk management level, asset quality and regional economic environment of lower-level institutions. Commercial banks should determine different approval authority for different types, terms and guarantee conditions according to the risk situation, and the approval authority should gradually adopt quantitative risk indicators. Institutions at all levels of commercial banks should clearly define the authority and working procedures between credit examiners and approvers, and examine and approve business in strict accordance with the authority and procedures, and must not deliberately bypass the examiners and approvers. Commercial banks should prevent excessive concentration of credit risk, set credit diversification targets in different periods, industries and regions by implementing credit portfolio management, monitor and control credit portfolio risk in time, and ensure that the overall credit risk is controlled within a reasonable range. Commercial banks should manage loans, trade financing, bill acceptance and discount, overdraft, factoring, guarantee, loan commitment, opening letters of credit and other off-balance-sheet credits of the same customer, and determine the overall credit line. Commercial banks should develop and apply a unified customer credit rating system based on quantitative risk assessment methods and models as the basis for customer selection and project approval, and provide the basis for customer credit risk identification, monitoring and making differentiated credit policies. Commercial banks should implement unified credit management for group customers, incorporate the credit of all enterprises in the same group into a unified credit line, and check the total amount of group credit, so as to prevent borrowers from taking bank funds through multi-head account opening, multi-head loan and multi-head mutual insurance, and prevent the credit of affiliated enterprises from getting out of control. Commercial banks should establish a unified credit operation standard, and stipulate the working standards and operation requirements of pre-lending investigation, in-lending review and post-lending inspection.
Commercial banks should establish an asset quality monitoring and reporting system, strictly monitor the changes in asset quality, analyze the causes of the formation of non-performing assets, and formulate countermeasures to prevent and resolve risks in a timely manner. Commercial banks should establish a loan risk classification system, standardize the criteria and procedures for judging loan quality, and strictly prohibit covering up the real situation of non-performing loans to ensure the authenticity of loan quality. Commercial banks should establish a credit risk responsibility system and clarify the risk responsibilities of various departments and positions. Commercial banks should establish a sound credit management information system, continuously monitor the whole process of credit granting, ensure the provision of real credit operation and asset quality information, and comprehensively evaluate the credit risk and income. Commercial banks should establish a perfect customer management information system to comprehensively and centrally grasp the information of customers' credit level, operating financial status, solvency and so on. , classify customers, and ban borrowers with bad credit who are listed in the "blacklist" and have evaded debts. The internal control of commercial banks' treasury business focuses on: unified credit granting to treasury business objects and products, strict separation of responsibilities between front and back offices, establishment of risk monitoring and management system between China and Taiwan, prevention of unauthorized transactions by treasury traders, prevention of fraud and prevention of heavy losses due to illegal operations and insufficient risk identification. The organizational structure of capital business of commercial banks should embody the principle of separation of authority level and responsibility, separation of business operation and risk monitoring, and establish a supervision and restriction mechanism between posts.
A commercial bank shall, according to the management level of its branches, verify the operation authority of the fund business of each branch. The capital business of branches should be inspected regularly, and an effective early warning and handling mechanism should be established for abnormal capital transactions and capital changes. Without the approval of the higher authorities, the lower authorities may not conduct any capital transactions without authorization.
Commercial banks should establish a risk responsibility system for treasury business, and clearly define the risk responsibilities of all departments and positions: 1. Capital traders should bear the responsibility of unauthorized trading and false trading, and be responsible for the losses caused by not implementing the stop-loss provisions; 2. The monitoring personnel are responsible for the report of fund traders' ultra vires transactions, and are responsible for the inaccurate risk report and poor monitoring; 3. The settlement personnel shall be responsible for the settlement operation risk; 4. The management should bear corresponding responsibilities for the heavy losses caused by the capital transaction. The key points of the internal control of the counter-keeping business of commercial banks are: effective monitoring of grass-roots business outlets, key positions and key positions, strict implementation of account management, accounting system and various operating procedures, prevention of internal operational risks and illegal business practices, prevention of internal misappropriation, corruption, money laundering, financial fraud, evasion of foreign exchange and other illegal acts, and ensuring the safety of commercial banks and customers' funds. Commercial banks should strictly implement the relevant provisions on account management, carefully examine the identity of depositors and the authenticity, integrity and legality of account information, regularly check the opening, modification and cancellation of accounts, and prevent depositors from leasing, lending accounts or using their deposit accounts to engage in illegal activities. Commercial banks should strictly manage reserved signatures and deposit payment vouchers, improve the ability to distinguish between signatures and bills, increase the scientific and technological content of reserved signature management by using computer technology, and prevent fraudulent activities. Commercial banks should effectively manage deposit accounts and regularly reconcile with the owners of other deposits except savings deposits to ensure timely and effective reconciliation. Commercial banks should continuously monitor the internal special transfer business and abnormal account changes, and track and analyze the abnormal situation when it is found. Monitoring measures such as setting signs should be taken for abnormal cash deposits and withdrawals and abnormal transfers, and reports should be made to relevant departments when necessary. Commercial banks should implement the system of separate authorization and double signing for the issuance and withdrawal of certificates of deposit, register and report the receipt and payment of large amounts of funds according to regulations, and ensure the authenticity and integrity of trading information such as deposits. Commercial banks should effectively manage their accounts at the end of each business day, and the bills of that day should be recorded on the same day. For found wrong accounts and bills that have not been presented or returned, internal approval and registration procedures should be handled. Commercial banks should strictly implement the system of "seal, pledge and certificate", and personnel who use and keep important business seals shall not keep relevant business documents at the same time, and personnel who use and manage cipher machines shall not use and keep relevant seals and documents at the same time. The personnel who use and keep the security deposit should remain relatively stable, and the personnel change should be approved by the competent leader, and the handover and registration procedures should be handled well. When leaving the company, the "seal, pledge and certificate" should be locked in the cabinet and properly kept. Commercial banks should establish a review system for counter business such as cash receipt and payment, fund transfer, account information change, password change, loss reporting and cancellation to ensure the integrity and traceability of transaction records. The name stamp, operation password and identity card of the counter personnel shall be personally responsible, properly kept and used according to the regulations. Commercial banks should carry out strict accounting and management of cash, precious metals, important blank vouchers and valuable documents, strictly carry out warehousing, registration and requisition procedures, conduct regular inventory counts, and correctly and timely handle profits and losses.
Commercial banks should establish an after-the-fact supervision system for accounting and savings, designate a special person to be responsible for after-the-fact supervision, and realize the separation of business and supervision in space and personnel. Commercial banks should conscientiously follow the principle of "know your customer", pay attention to the authenticity and legality of the source of customers' funds, and improve their ability to identify suspicious transactions. If suspicious transactions are found, they should be reported step by step to prevent criminals from carrying out money laundering activities. Commercial banks should strictly implement the leave and rotation system for important positions in business institutions, and gradually implement the off-the-job audit system. Effective management should be implemented for key departments and positions, and approval and registration procedures should be handled for entering the business premises during non-business hours and extending the computer boot time.
The key points of accounting internal control of commercial banks are: unified management of accounting work, strict implementation of accounting system and accounting operation rules, application of computer technology to implement accounting internal control, ensuring the truthfulness, completeness and legality of accounting information, and prohibiting the establishment of off-balance-sheet accounts, misuse of accounting subjects and compilation of false accounting information. Commercial banks should formulate and implement their own accounting standards and management systems in accordance with the accounting standards for business enterprises and the unified national accounting system. The subordinate institutions shall strictly implement the accounting standards and management systems formulated by the superior institutions, so as to ensure that the whole bank implements unified accounting standards and management systems. Commercial banks should ensure the independence of accounting work and ensure that accounting departments and accountants can independently handle accounting business in accordance with the unified national accounting system and the accounting standards of the bank. No one may instruct, imply, instigate or force accounting institutions and accountants to handle accounting business in violation of laws and regulations. Accounting departments and accountants have the right to refuse to handle illegal or illegal accounting business, and report to the higher authorities, or make corrections ex officio. Commercial banks should implement the principle of separation of duties and mutual restraint when setting up accounting posts, and it is strictly forbidden for one person to concurrently hold incompatible positions or independently complete business operations in the whole accounting process. Commercial banks should clarify the authority of accounting departments and accountants, and accounting departments and accountants at all levels should clarify the authority of accounting departments and accountants, and they must be authorized before handling. Commercial banks should supervise the whole process of accounting treatment on the spot, and accounting should be consistent with accounts, accounts, accounts, accounts and internal and external accounts. If the accounting check is inconsistent, it shall be corrected according to the authority or reported to the higher authorities for handling. Commercial banks should establish a standardized information disclosure system, disclose accounting and financial information in a timely, true and complete manner in accordance with regulations, and meet the information needs of shareholders, regulatory authorities and the public. Commercial banks should improve the management of accounting files, strictly check the implementation procedures of accounting files, and prevent accounting files from being replaced, altered, damaged, lost and leaked.
Commercial banks should establish a responsibility system for internal control risks: 1. The board of directors and senior management should be responsible for the effectiveness of internal control and bear the heavy losses caused by the failure of internal control: 2. The audit department should bear the corresponding responsibilities for the problems found in the inspection, such as withholding information, misrepresenting information or ineffective inspection and supervision; 3. Departments and branches should promptly correct the problems existing in internal control and bear corresponding responsibilities for risks and losses; 4. The management should investigate and deal with the personnel who violate the internal control according to the law and the internal management system, and bear the responsibility of poor handling. The evaluation results of internal control of commercial banks by the State Council banking supervision institutions are important contents of risk assessment of commercial banks, and also an important basis for the State Council banking supervision institutions to implement market access management. The Basel Committee on Banking Supervision has long been committed to solving the problem of banking supervision. 1September 1998, the Committee adopted the framework of internal control system of banking organizations. The framework defines the purpose and function of the internal control framework, points out the main factors of internal control procedures, and expounds in detail the 13 principle for evaluating the internal control system. At present, domestic banks, especially the four state-owned commercial banks, have realized the importance of internal control, and set out to establish and improve their own internal contradiction control system. Especially after China's entry into WTO, the competition faced by state-owned commercial banks is more severe, and it is more important to establish an effective internal control system according to international standards.