我国商业银行内部控制探析  

The Analysis on the Internal Control China's Commercial Banks

作　　者：万红[1] 

机构地区：[1]西安交通大学,陕西西安710049

出　　处：《西部金融》2016年第12期78-80,共3页West China Finance

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。我国商业银行在内控体系建设方面起步较晚,在内部控制的许多方面仍然沿袭着旧体制中的一系列规章制度,缺乏对内部控制建设的总体规划,一套完整有效的内控系统远未形成,因此在内部控制工作中存在着诸多问题,影响着内控体系的建设。Along with the deepening of the financial liberalization and economic integration, the internal control of commercial banks has been paid more and more attention by banks and regulators, and the effective internal control system has played an irreplaceable role in the process of commercial banks to ensure their sound operation. Commercial banks in China started relatively late in the aspect of the internal control system construction, and in many aspects of the internal control, a series of rules and regulations of the old system has been followed, and the overall planning for the construction of the internal control is insufficient and far from forming a complete set of effective internal control system. Therefore, there exist many problems in the internal control, which affects the construction of the internal control system.

关 键 词：商业银行 内部控制 风险防范 

分 类 号：F830.92[经济管理—金融学]