商业银行内部控制及其在我国的实践  

The Internal Control of Commercial Banks and Its Practice in China

作　　者：朱大地[1] 李麟[2] 

机构地区：[1]北京邮电大学经济管理学院,北京100876 [2]河南财经学院,河南郑州450002

出　　处：《金融理论与实践》2007年第7期35-37,共3页Financial Theory and Practice

摘　　要：随着我国经济的不断高速发展,金融行业在国民经济中的地位和重要性也日趋凸现,本文从我国国有商业银行内部控制制度的现状分析入手,介绍了国外商业银行内控的基本理论,并以此为借鉴依据,提出了建立、健全我国商业银行内部控制制度的方法和措施,从而对我国商业银行的发展起到一定的推动作用。With the rapid development of China economy, financial industry plays a more and more important role in national economy. Beginning with an analysis of the current situation of internal control of China state-owned commercial banks, this paper introduces the fundamental theory of internal control. Based on the theory, it puts forward some suggestions for building and improving the internal control of China commercial banks, which may contribute to the healthy development of China commercial banks.

关 键 词：商业银行 内部控制 风险管理 

分 类 号：F832.33[经济管理—金融学]