完善我国商业银行内部控制的探讨

Discussion on Perfecting Internal Control of China's Commercial Bank

内部控制是商业银行的自我约束机制,对防范风险,保障稳健经营有着至关重要的作用。目前我国商业银行内部控制还存在较多缺陷,致使恶性事生件时有发生,影响了银行的健康发展。本文通过对我国商业银行内部控制中存在的问题进行了深入分析,提出了完善内部控制的措施。

The internal control is the self-discipline mechanism of commercial bank, plays a crucial role in guarding against risks and safeguarding the stable operation. At present, it also exists many defects in China＇s commercial bank internal control, making malignant things happened from time to time, which affects the healthy development of the bank. This paper made thorough analysis on the existing problems in internal control of China＇s commercial bank, and put forward the measures of perfecting intemal control.