关于完善我国商业银行内控制度的思考  

Perfect the Country's Commercial Banks on Internal Control System of Reflection

作　　者：吴兰[1] 

机构地区：[1]青海师范大学经管学院,青海西宁810008

出　　处：《青海师范大学学报（哲学社会科学版）》2011年第6期21-23,共3页Journal of Qinghai Normal University(Philosophy and Social Sciences Edition)

摘　　要：随着金融自由化、经济一体化程度的不断加深,商业银行的内部控制越来越受到各国银行和监管当局的重视,有效的内控制度在商业银行保障自身稳健运营的过程中发挥着不可替代的作用。本文根据目前我国商业银行内部控制中存在的突出问题,提出完善商业银行内控制度的相关对策。With financial liberalization,economic integration continues to deepen;national banks and supervisory authorities more and more place importance on internal control of commercial banks.Effective internal control system plays an irreplaceable the role in the commercial banking operations in the process.The paper put forward a sound internal control system of commercial banks countermeasures basing on the outstanding internal control issues of China＇s commercial banks.

关 键 词：商业银行 内部控制 风险控制 

分 类 号：F830.31[经济管理—金融学]