(内容摘要7.docVIP

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，《新巴塞尔资本协议》认为操作风险正上升为现代商业银行得主要风险。近年来，我国国有商业银行的操作风险呈现出频发状态，因此，操作风险控制将成为我国商业银行风险控制得重要领域。内部控制是操作风险控制得主要手段。内部控制得合理性和完善性有效的提高了操作风险的控制效率。国际金融领域中由于金融机构内部控制方面的原因导致的金融风险事件层出不穷，特别是继英国巴林银行的倒闭，日本大和银行、住友银行也相继因内控漏洞发生巨额亏损，再到去年由于泰铢贬值引发的席卷东南亚的金融危机，强烈地振动了国际金融界，如何化解金融风险已成为全球广泛关注的金融热点。本文试从如何加强国有商业银行内部控制、防范金融风险入手，分析并提出若干举措思路。 关键词：商业银行 内部控制 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