Into the 21st century, with the finance process of freeness, innovation, internationalization, finance risk increasingly stands out. Finance (especially banking) crises and turbulence frequently break out in several of countries and areas the entire world.  On account of commercial bank has special functions and special ventures, banking crisis and turbulence not only influence the subsistence and development of commercial bank, but also influence the stabilization of nations and the international economics order.  From a great deal of banking crises and turbulence broke out in all of the world, people generally realize that internal control’s establishment and healthiness are the key to keep the finance risk away and make the banking system steadily run.

The thesis takes internal control of Guangrao rural Commercial banks as are search object, sufficiently sees about nowadays-internal control theory and commercial banking internal control evaluation theory, and analyzes their common directions.   Depending on this investigates the internal control actuality of Guangrao rural Commercial banks and makes analysis.  

The thesis summarizes the realism conditions and restricts factors for construction and puts forward the principles to programs and designs the internal control of China's commercial bank.  In the design the thesis applies the methods of system theory, cybernetics, and information theory. Accordingly brings forward the collectivity design: to construct a internal control system that system takes banking operation as mostly control object, be supported by bank management information system, combines the risk evaluation and internal control evaluation, assorts with internal audit and exterior supervise.