摘要
本文对城市商业银行内部控制不足的表现和原因进行了分析，从务实的角度，对城市商业银行完善自我约束的物理环境、培养识别与评估风险的技术环境、加强管理以及保障缺陷纠正渠道的畅通提出了建议。
By analyzing city commercial banks’insufficient internal control and its reasons,this pa- per puts forward some advice on how to perfect self-disciplined control,how to distinguish and assess the risk,how to strengthen the management and how to make the channel for correcting the drawbacks run smoothly.
