兼收并蓄,博采众长——建立和完善我国商业银行内控制度的途径和方法  

Learning from Others ——Establishing and Perfecting Chinese Commercial Banks' Internal Control Systems

作　　者：倪玉鹃[1] 贾小宁[1] 

机构地区：[1]中央财经大学金融学院,北京100081

出　　处：《开封大学学报》2004年第2期13-15,共3页Journal of Kaifeng University

摘　　要：商业银行是高风险的行业。健全的内部控制制度是商业银行防范风险、安全运作的前提和基础。我国银行业应遵照有关国际惯例,借鉴国外商业银行内部控制的实践经验,建立自己的有效的内部控制制度,促进我国商业银行健康稳定地发展。The commercial bank is a risky trade. A set of sound internal control systems is the premise and foundation that commercial banks can take precautions against risks and operates securely. By introducing the relevant international practice and some experiences of some foreign commercial banks, this thesis puts forward several suggestions about how to set up effective internal control systems.

关 键 词：内部控制 国外商业银行 我国商业银行 建议 

分 类 号：F832.33[经济管理—金融学]