商业银行内部控制的常见问题及对策  

Common problems and countermeasures of internal control in commercial banks

作　　者：吴淑萍 Wu Shuping(Bank of China Corporation Limited,Tongling Branch,Tongling,Anhui,246700)

机构地区：[1]中国银行股份有限公司铜陵分行,安徽铜陵246700

出　　处：《市场周刊》2024年第6期135-138,共4页Market Weekly

摘　　要：有效识别和防范各类重大风险作为商业银行核心内容,内部控制是规范业务开展,科学配置资源,确保资产完整、安全的重要举措,对商业银行高质量发展具有促进作用。基于此,文章结合当前发展形势,阐述商业银行内部控制的意义,客观、全面分析商业银行内部控制中的缺陷和不足,找到各类问题形成的原因,从多维度、多层次提出解决策略,切实提升内部控制有效性,帮助商业银行高效开展。As the core content of commercial banks,effective identification and prevention of all kinds of major risks,internal control is an important measure to standardize business development,scientific allocation of resources,and ensure the integrity and safety of as-sets,which plays a role in promoting the high-quality development of commercial banks.Based on this,this paper expounds the signifi-cance of the internal control of commercial banks in combination with the current development situation,objectively and comprehensively analyzes the defects and deficiencies in the internal control of commercial banks,finds out the causes of various problems,proposes solu-tion strategies from multiple dimensions and levels,effectively improves the effectiveness of internal control,and helps commercial banks to carry out efficiently.

关 键 词：商业银行 内部控制 缺陷 改进策略 

分 类 号：F275[经济管理—企业管理] F832.33[经济管理—国民经济]