关于我国商业银行内部控制的思考

The Internal Control of Commercial Bank in Our Country

建立规范、系统、可靠的商业银行内部控制系统,可有效地防范商业银行巨大的经营风险,对保障商业银行的稳健经营至关重要。目前,我国商业银行的内控制度还处于建立制度、摸索方法的阶段,仍存在着控制体系不完善,控制机制不健全等缺陷。为此,必须建立完善的法人治理结构;推进内部控制体系标准化;建立有效的银行管理信息系统和业务信息系统;强化内部审计监督;加强内部控制管理的文化建设。

Standard, systematic and reliable internal control can be on guard against the immense risk of commercial bank. It is very important to ensure the moderate management of commercial bank. At present, the intemal control of commercial bank in our country are still in the stage of system - building and method - seeking. There are defects such as imperfection of control system and control mechanism. So we must build a perfect artifical person management structure, improve inner control system standardized, buid an effectiue bank management information system, strengthen inner audit supervisor, strengthen the cultural building of inner control managcment.