Discussing the Construction of Internal Control Culture in Commercial Banks from Two Aspects of "Softness" and "Hardness"

Internal control has been the basic problem in the business and management of commercial banks,for advanced internal control culture can promote the perfection of internal control system in commercial banks,while the backward internal control culture can hinder the process of their internal control.Therefore,starting with two cases of Jiangyin and Yantai banks,in which two presidents escaped from China with large sums of money,the paper analyzes the defects of internal control culture in commercial banks.Then it is suggested that construction of internal culture should be conducted from two aspects of "softness" and "hardness" so as to build up the real internal control culture of commercial banks,and thus prerent such economic crime from occurring.