论我国商业银行内部控制的弊端及其对策

Discussion on Our Commercial Bank’s Internal Control’s Defect and its Countermeasure

有效的内部控制是银行监管的重要组成部分,是规范银行经营行为、有效防范风险的关键。内部控制在银行建设中具有必要性,是银行应对危机,提高竞争力的重要手段。文章在考察我国商业银行内部控制弊端的基础上,参考银行内部控制失败的案例,提出具体的完善措施。

The effective internal control, which is the important component of bank＇s supervisory system, is the critical instrument regulating bank＇s operation and preventing bank＇s risk effectively. Internal control is very inevitable for the bank＇s construction to resolve its crisis and improve its competition. On the basis of inspecting our commercial bank＇s internal control＇s defect, author will advise some measures to improve bank＇ s internal control.