商业银行内部控制存在的问题及解决途径探析  

The Approaches to Effective Internal Control in Commercial Banks

作　　者：张丽娟[1] 

机构地区：[1]哈尔滨金融高等专科学校人事处,黑龙江哈尔滨150030

出　　处：《商业研究》2008年第4期101-103,共3页Commercial Research

摘　　要：随着金融业的迅猛发展,商业银行的经营范围不断扩大,技术手段不断更新,于是经营风险也随之不断提高。为了提高经济效益、降低经营风险、保证商业银行的健康发展,从商业银行内部控制的内容入手,建立健全有效的内部控制制度是重要的途径。With the enlarged business scope, commercial banks keep up improving their technical means, which may also cause certain risks. In order to enhance the operation performance and lower those risks, commercial banks need base their healthy development on the strengthening of internal control, as is preceded by the establishment of the effective internal control system.

关 键 词：商业银行 内部 会计 控制 

分 类 号：F830.33[经济管理—金融学]