内部控制视角下商业银行金融风险防范研究  

Research on Financial Risk Prevention of Commercial Banks from the Perspective of Internal Control

作　　者：王智慧 WANG Zhihui(Shaanxi Railway Institute,Weinan 714000,China)

机构地区：[1]陕西铁路工程职业技术学院,陕西渭南714000

出　　处：《商业观察》2025年第3期61-64,共4页BUSINESS OBSERVATION

基　　金：陕西铁路工程职业技术学院科研基金项目(KY2021-54)。

摘　　要：当前国际经济正处于深度调整期,全球经济格局出现分化,主要金融市场波动加大,国内经济处于速度换挡、结构调整、动力转换的关键节点,金融市场存在较多的不确定性。金融作为经济的核心,对整个市场经济起着巨大的推动作用,商业银行在整个金融市场中起着重要的中介作用,近几年已经取得了较好发展。随着“供给侧”改革力度的进一步加大,商业银行面临较好的发展机遇。然而,与此同时商业银行也面临一个充满更多风险的金融环境。在商业银行设立一整套健康完善的内部控制体系,按照提出的体系进行健全的内部控制程序运作,对于银行业内部控制质量水平的提高、金融风险的防范具有重要意义。TheThe currentcurrent internationalinternational economyeconomy isis inin aa periodperiod ofof deepdeep adjustment,adjustment,withwith aa differentiateddifferentiated globalglobal economiceconomic landscapelandscape andand increasedincreased volatility in major financial markets.The domestic economy is at a critical juncture of speed shifting,structural adjustment,and powervolatility in major financial markets.The domestic economy is at a critical juncture of speed shifting,structural adjustment,and power transformation,and there is considerable uncertainty in the financial market.Finance,as the core of the economy,plays a huge drivingtransformation,and there is considerable uncertainty in the financial market.Finance,as the core of the economy,plays a huge driving role in the entire market economy.Commercial banks play an important intermediary role in the entire financial market and have achievedrole in the entire market economy.Commercial banks play an important intermediary role in the entire financial market and have achieved good development in recent years.With the further increase of the"supply side"reform,commercial banks are facing good developmentreform,commercial banks are facing good development opportunities.However,at the same time,commercial banks are also facing a financial environment full of more risks.Establishing aopportunities.However,at the same time,commercial banks are also facing a financial environment full of more risks.Establishing a comprehensive and healthy internal control system in commercial banks,and then operating sound internal control procedures in accordancecomprehensive and healthy internal control system in commercial banks,and then operating sound internal control procedures in accordance with the proposed system,these are of great significance for improving the quality of internal control in the banking industry and preventing financial risks.

关 键 词：商业银行 内部控制 金融风险 

分 类 号：F832[经济管理—金融学]