论以ERM为指导构建有效的商业银行内控系统

Commercial Banks under the Guidance of ERM

ERM框架对我国商业银行内部控制建设具有借鉴意义,应通过营造商业银行良好的内部环境、加强风险管理、完善内部控制活动以及强化内部稽核机构的监督职能等方面来加强我国商业银行内部控制建设。

<Abstrcat> The frame of enterprise risk management (ERM) has possible application in structuring internal control system of the commercial banks in our country. We must make great efforts on the following aspects to improve the internal control system of the commercial banks. First, we must structure a good internal environment and strengthen risk management. Second, we should improve the internal control activities and strengthen monitoring the internal control system.