商业银行内部控制问题与对策浅析

Analysis on Internal Control Problems and Countermeasures of Commercial Banks

银行的性质决定其高风险、高负债、高利润的特性,因其与整个社会经济生活紧密相连和风险的高危害性,迄今为止都是政府、实业界、理论界以及百姓关心的重点。随着金融改革的深化,传统的银行业遭遇了前所未有的危机。在新的金融经济环境下,由于环境不稳定,为了自身的屹立不倒和稳健运行,我国商业银行必须通过加强内部控制来防范银行业风险,提升最重要的核心竞争力——风险管理能力。本文主要研究中国商业银行内部控制问题,在“内部控制整体框架”的基础上,对内控失灵的原因进行探究、剖析、阐述,有针对性地提出对策,以完善中国商业银行内部控制的建设。

The nature of banks determines their high-risk,high-debt,high-profit characteristics.Because of their close connection with the entire social and economic life and the high risk of risks,they have been the focus of government,industry,theory and people.With the deepening of financial reforms,the traditional banking industry has experienced an unprecedented crisis.In the new financial and economic environment,due to environmental instability,in order to maintain its own stability and stable operation,China's commercial banks must strengthen the internal control to prevent banking risks and enhance the most important core competitiveness-risk management capabilities.This paper mainly studies the internal control of Chinese commercial banks.On the basis of the“internal framework of internal control”,it explores,analyzes and expounds the causes of internal control failures,and proposes countermeasures in a targeted manner to improve the internal control of Chinese commercial banks.Construction.