商业银行内控文化建设剖析及对策  

Analysis and Countermeasures for the Internal Control Culture Construction of Commercial Banks

作　　者：张自如 ZHANG Zi-ru(Jilin Financial Culture Research Center,Changchun 130124,China;School of Finance,Changchun Finance College,Changchun 130124,China)

机构地区：[1]吉林省金融文化研究中心,吉林长春130124 [2]长春金融高等专科学校金融学院,吉林长春130124

出　　处：《长春金融高等专科学校学报》2023年第4期40-44,共5页Journal of Changchun Finance College

摘　　要：商业银行内控文化是商业银行在长期经营管理过程中积累、培育、创造的,旨在达成共同认可并共同遵守的道德标准、观念意识和行为规范。商业银行内控文化建设是商业银行经营管理的重要组成部分,也是保障商业银行健康发展的基础。在激烈的金融竞争中,优质的内控文化可以提高商业银行的整体实力,使其脱颖而出。面对内控文化建设的困境,商业银行需要积极采取相应对策,以提升内控文化建设的质量和效果,在竞争中保持强劲的生命力。The internal control culture of commercial banks is accumulated,cultivated,and created in the long-term operation and management process of commercial banks,aiming to achieve common recognition and compliance with moral standards,conceptual awareness,and behavioral norms.The construction of internal control culture in commercial banks is an important component of their operation and management,and also the foundation for ensuring the healthy development of commercial banks.In the fierce financial competition,a high-quality internal control culture can enhance the overall strength of commercial banks and make them stand out.Faced with the dilemma of internal control culture construction,commercial banks need to actively take corresponding measures to improve the quality and effectiveness of internal control culture construction,and maintain strong vitality in competition.

关 键 词：商业银行 内控文化 现状 对策 

分 类 号：F832.33[经济管理—金融学]