基于风险管理的国有商业银行会计内控机制创新

On the Innovation of Internal Accounting Control Mechanism of State-owned Commercial Bank Based on Risk Management

本文从新时期国有商业银行风险的特点和加强风险管理的需要出发,论述了现行会计内控机制的不适应表现,针对存在的问题提出国有商业银行会计内控机制创新的途径与措施。

Based on the analysis of its risk characteristics and the necessity of strengthening risk management, the current internal accounting control mechanism of the state-owned commercial bank is discussed in the paper. And the paths and measures for innovating the internal accounting control mechanism of the state-owned commercial bank are put forward.