我国商业银行内部控制存在的问题及对策分析

Problems and measures on internal control of commercial banks in China

由于我国商业银行在内部控制方面存在着管理体制不完善、信息系统阻塞、权力制约机制软化等问题,导致银行金融风险日益增长。因此,商业银行必须依据国情,参照巴塞尔银行内控思想,建立健全商业银行现代企业制度,健全内部控制系统,加强信息交流工作,将风险识别和评估纳入银行内控体系,形成良好的“控制文化”。

The internal control system construction of China's commercial banks must confront the difficulties of imperfect control environment,blocked information and communication systems and lax power check mechanisms.The basic idea is to build the internal control model of commercial banks suited to the current situation in China by reffering to the theories in the range of Basle internal banking control.For the health of the internal control system of China's commercial banks,modernized enterprise systems should be established in state-owned commercial banks,and external monitoring and industry self-discipline should be reinforced.