刘利丽论文定稿4.docVIP

浅议我国商业银行的内部控制 系 部：经济管理系 专 业 班：会计0502班 姓 名：刘 利 丽 学 号：20051304074 指导老师：阎德玉 刘薇 2008年4月30日 浅议我国商业银行的内部控制 Disscuss on internal controls of commercial bank in our country 摘 要 我国商业银行内部控制的建设还处于初始阶段。20世纪90年代以来，金融风险问题日益突出，这不仅直接影响着商业银行自身的生存和发展，而且威胁着各个国家和整个经济秩序的稳定。从大量银行危机案件中，人们普遍认识到，为防范风险、保证金融体制改革的顺利进行，构建一个与商业银行业务性质和规模相符的内部控制体系是非常重要的。因此，建立健全内部控制是我国商业银行的一项非常现实的课题和长期的任务，这也是本文的研究目的。 本文以我国商业银行内部控制为研究对象，首先从内部控制基本理论出发，阐述了内部控制的涵义和要素；进而分析西方商业银行内部控制的实践经验和现阶段我国商业银行内部控制存在的主要问题；最后在此基础上提出完善我国商业银行内部控制的措施。为了提高经济效益、降低经营风险、保证商业银行的健康发展，从商业银行内部控制的内容入手，建立健全有效的内部控制制度是重要的途径。 关键词：商业银行 内部控制 对策 金融风险 Abstract The construction of our internal control system is at the preliminary stage.Since the 1990s,financial risk is increasing prominect,priminnent,which not only influence the subsistence and development of commercial banks,but also influence the stabilization of national and international economics.From a great deal of banking crises and turbulence,people generally realized that it is very important to built an inner-control systim accord with the businss and size of the commercial banks in order to guard the financialrisk and smooth the financial regime reform in China. Therefore,it is a long-term and hard task to establish and perfect our internal control ststem,so this paper choose the topic to resesrch. This paper focuses our attention on the onternal control of China’s commercial banks.Firstly,this paper reviews the implication,factors on the internal control system based on the fundamental theory of internal control;further analysis of the commercial banks to develop internal control of the status quo and existong problems;and foreign commercial banks in the long-term practice of the rich accumulation of experience in internal controls;the end of China’s commercial banks to improve internal control measures.In order to enhance the operation performance and lower those risks. Commcrial banks need base their healt