浅析我国商业银行内部控制的问题及对策 Analysis of Problems and Countermeasures of Internal Control of Chinas Commercial Banks.pdfVIP

·162 · 价值工程 浅析我国商业银行内部控制的问题及对策 Analysis ofProblemsand CountermeasuresofInternal Controlof ChinasCommercialBanks 崔源升 CUIYuan-sheng （东北农业大学经济管理学院，哈尔滨150030） （CollegeofEconomicsandManagement，NortheastAgricultural University，Harbin 150030，China） 摘要院商业银行内部控制是提高商业银行核心竞争力，保持银行体系稳健运行的关键所在。近年来，虽然我国商业银行内部控制 意识有所增强，相关制度不断完善，但一些经济案件表明，商业银行内部控制仍然存在漏洞。本文针对商业银行内部控制中出现的治 理机构不完善，缺乏有效风险识别和评估机制，监督机制不健全等问题进行了分析，并提出了进一步完善公司治理机构，构建良好风 ， 。 险评估系统 建立健全监督机制等对策 Abstract: The internal control of commercial banks helps to promote the core competitiveness of the banks, and plays an important roleto keepthe systemrunning inaproperway.The commercialbanks in Chinaenhancedthe awarenessofinternal controlin recentyears, the laws and regulations are becoming more and more practical and capable. However, some economic cases show that there are stillflaws in the laws and regulations of internal control. The objectives of this article are to analyze the problems, such as the imperfect of the regulation authorities, the lack of effectiveness to assess and identify the risks, the imperfectness of the supervision mechanisms and so on. The article also proposed countermeasures to construct and further promote the regulation authorities, build healthier system of risks assessmentandsupervision mechanisms. 关键词院商业银行；内部控制；问题；对策 Keywords: CommercialBanks；InternalControl；problems；countermeasures 中图分类号院F83 文献标识码院A 文章编号院1006-4311（2013）07-0162-02 0 引言 具备了良好的风险管理基础。但随着市场经济的不断发 商业银行内部控制是为实现经营目标而制定的一种 展，基本的风险管理已经无法满足商业银行内部控制的工 商业银行对 ，计算机系 机制，它旨在对风险进行防范，控制和监督，它对商业银行 作需要。首先， 管理活动，安全保卫 ，风