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内容摘要：金融市场的深化对现代商业银行的公司治理结构和风险管理提出了更高的要求，。：商业银行 内部风险管理Abstract: the deepening of financial markets to a higher demand on the corporate governance structure and risk management of modern commercial banks, The New Basel Capital Accord operational risk is increased by the main risk to the modern commercial banking. In recent years, Chinas state-owned commercial banks, operational risk showing the frequency of state, therefore, operational risk control will become Chinas commercial banks risk control important areas. Internal control is the primary means of operational risk control. Internal control reasonable and sex improves the efficiency of operational risk control. Caused due to internal control of financial institutions in the field of international finance, financial risk event after another, especially following the collapse of Barings Bank in the United Kingdom, Japan and Japan Bank, Sumitomo Bank, have also occurred due to internal control vulnerabilities huge losses, and then last year due to baht devaluation triggered the financial crisis swept through Southeast Asia, the strong vibration of the international financial community, and how to defuse financial risks has become a worldwide concern financial hot. This paper from the state-owned commercial banks how to strengthen internal control, and prevention of financial risks, analyzes and proposed a number of initiatives thinking. Keywords: Commercial banks internal control internal risk management 第一章 商业银行内部控制理论及其现实指导意义 1.1内部控制的产生及其发展的重要性 从20世纪90年代具有200多年历史的巴林银行的倒闭,到2000年初上市公司舞弊案件和审计失败案件的不断曝光,如安然、世通、施乐等系列会计舞弊事件引发了资本市场的恐慌和公众的强烈不满。强化内部控制建设、完善公司治理,已成为世界各国政府和企业关注的热点。美国国会和政府于2002年7月25日通过了《2002年萨班斯——奥克斯里法案》,又称“公众公司会计改革与投资者保护法案”,法案明确要求上市公司随年度报告附内部控制报告,对内部控制系统的有效性作出评估。内部控制的定义与信息披露最早定义内部控制概念的是1936年修订发布的《注册会计师对财务报表的审查》。它将内部控制定义为“为了保护公司现金和其他资产的安全,检查账簿记录的正确性而在公司内部采用的各种手段和方法。”自20世纪70年代开始,经济的迅速发展直接导致了管理理论的一场质的飞跃,很多学者同意内部会计控制和内部管理控制是不可分割、两者是相互联系的观点。起始于20世纪90年代的全球经济迅猛发展,带来了许多前所未有的新问题,尤其是信息技术的高速发展和经济全球化的推进,使得企业面临的风险加剧。这