我国国有商业银行内部控制存在的问题和对策研究.pdf

Abstract is and Internalcontrola mechanism process designed dynamic by commercialbankto and risk supervising，controllingcorrectingby its aseriesof and ordertoachieve methods，in establishingrules，procedure onthesuccessfulinner-controlledmechanismofthe goal．Analysising andinternational can a thatif domestic commercial conclusion banks，we get thebankwantstoachieveits must establishaset developmentgoal，it firstly of intemaIcontrolmechanism．Effectiveinternal integrity,reasonable，valid controlisessentialto bank’S and bank upgradingcompetition assuring stable system’Soperation． 髓eauthordiscussthe conditionofinternalcontrol ofthe present system commercial its state—owned the banks，describeblemishes，and analyse internalcausesthatinducedthoseblemishes．舢1ofthecausesincludes：the state．ownedcommercialbankhasnotestablishedcontrolenvironment good riskis andcontrol aimedat not yet；identify，valuationsystem perfect；the constructionofinternalcontroll isnot of systemsound；part not andcommunicationoutletisnot arrive：information systemperformance and ofinnerauditsectionisnot unblocked；the authorityindependence enough，etc． 弛text forwardsomevalidandviablemethods tothe brings according canses control modem above．①On environmen，buildingup corporation institutionassoonas riskassessment the possible；②on Activelypromoting economic scientificrisk capitalmanagementsystem,developingmanagement andvaluation control the system：③On job activities，enhancingseparation， and the perfectingdecision-makingmanagementsystem,assuring ofinternal informationand continuity control；④On communication， informationand feedbackmechanism； 9 buildingupunimpeded exchanges On all audit audit monitoring，buildingup independentsystem，updating audit exaltationaudit principle，improving means， personnel’S above measure， capability．Through creatinggood and Valid ofinternal environment the mechanism control，the settingup state—ownedcommercialbanksCan outthe of the carry purpose strengthening of ris