基层商业银行风险点的防范与控制问题研究

On Prevention and Control of Risks in Commercial Banks at Grass Roots Level

内部控制作为现代商业银行的自律制度和自我约束机制,是实现“三性”原则的保证,而风险点作为内控管理的重要环节,其重要性则不言而喻。为此,本文认为,基层商业银行应切实转变观念和工作作风,借鉴国内外的成功经验,不断寻找防范风险的办法和途径,有效地发挥内部控制的制约和监督作用,以达到规范管理、防范风险的目的,真正实现资金的安全性、流动性、盈利性。

It is evident that risk points, an important part of the internal control and management system which serves as the self - discipline system of and as a great security to the realization of the three principles' of modern commercial banks, are of great im- portance. Therefore, this article holds the idea that commercial banks at grass roots level should make practicable changes in both their working concept and manner by introducing successful foreign experiences, by searching constantly for channels in guarding a- gainst risks and by giving full play to the internal control system so as to realize the principles of security, fluidity and profitability of the capital of commercial banks by proper risk control practice.