Reflection on Internal Control of Commercial Banks’ Bond Investment Business Process: Taking Industrial Bank, Xiamen Branch as an Example
- https://doi.org/10.2991/aebmr.k.200908.084How to use a DOI?
- commercial bank, bond investment, risk management, internal control, Industrial Bank, Xiamen Branch
As an important part of the financial market, China’s bond market has been developing and improving in recent years. With the rapid development of inter-bank bond market, bond investment business has gradually become an important tool for commercial banks to improve capital structure and conduct asset allocation. However, the overall bond market in China is still in its infancy, and the bond risk management system is not perfect. Risk control relies more on the administrative examination and approval means of strict access restrictions on bond issuers and market participants in the inter-bank bond market. The bond risk management response is relatively slow, making it difficult to resist the bond risk brought by the deepening marketization degree.  Therefore, the internal control of commercial bank bond investment should be improved to reduce the risk of commercial bank bond investment. Taking Industrial Bank, Xiamen Branch as an example, this paper analyzes the risks existing in its bond investment process and the corresponding internal control measures on the basis of field investigation, and then puts forward suggestions on improving the internal control in the bond investment process of commercial banks.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Jiawei Xu PY - 2020 DA - 2020/09/08 TI - Reflection on Internal Control of Commercial Banks’ Bond Investment Business Process: Taking Industrial Bank, Xiamen Branch as an Example BT - Proceedings of the 3rd International Conference on Economy, Management and Entrepreneurship (ICOEME 2020) PB - Atlantis Press SP - 497 EP - 503 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200908.084 DO - https://doi.org/10.2991/aebmr.k.200908.084 ID - Xu2020 ER -