商业银行会计内控与风险防范

Internal Accounting Control and Risk Precaution in Commercial Banks

论述了有效内控机制对于保证商业银行稳健经营防范风险的重要性。分析了当前商业银行会计内部控制中存在的一些问题,指出了会计内控应抓好的重点环节,提出了完善会计内控的有效措施。

The importance of effective internal accounting control system on risk precaution and managing steadily is discussed. The problems existing in internal accounting control of commercial banks are analyzed. The emphasis of internal accounting control system is pointed out and some measures to optimize the system are proposed.