我国商业银行内控存在的问题及对策

Problems and Measurements in Interior Control Fields of Commercial Bank in Our Country

有效的商业银行内部控制是防范和化解经营风险的基础和关键,改革开放特别是近十年来,我国在银行内控制度的建设和内控实践中都取得了一定的成效,但与社会主义市场经济和开放金融的要求还有相当差距。针对银行内控制度在全面性、时效性、审慎性、落实性,以及内控的独立性和权威性等方面存在的问题,在此基础上提出了相应的解决对策。

Effectivemess in interior control system is the base and crucial element in avoiding and eliminating management risk.Since the beginng of the innovation and opening of our country,espectially in the altest decade,we get a mount of achievement in the construction of the interior control institution and practice,But it is far to the requirement of sociologist market economic and fiance opening.In this paper,pointed out the problems in the fields of all-sided character,timing,prudent,practice,independent and authority in interior control of commercial bank and taken out the counterpart measurements.