规范经营行为 加强内部控制建设──国有商业银行内部控制弊端及对策

Normalization of operation activities Construction of inner control -The problems and countermeasures of the inner control in state-owned commercial banks

商业银行要建立“自主经营、自担风险、自负盈亏、自我约束”的经营机制，实现资金运转“安全性、流动性、效益性”相统一，就必须完善内部控制管理，规范经营行为，在提高人员素质、加强稽核、实行会计制度改革上下力气，以提高抗拒风险的能力。

The effective system should be set up in commercial banks, that is'running by oneself, risking by oneself, profiting by oneself, controling by oneself', in order to realize the revolving of the capital in a safe, movable, profitable way The inner control should be bettered, the operation activities should be normalized, and the qualties of working staff should be improved so that the ability to protest ventures can be strengthened.