对商业银行内部控制的新起点探析_0.docVIP

对商业银行内部控制的新起点探析 摘 要：文章从主要精神、主体框架、具体 内容 、 法律 效力等四个方面出发，对该指引进行了重点解读，并认为该指引整体上已与国际惯例接轨，对我国商业银行建设全面风险管理体系有着深远的意义。 关键词：商业银行；内部控制；风险管理；巴塞尔新资本协议 Abstract: The article from the main spiritual, the main body frame, the actual content, the legal effect and so on four aspects embarks, has carried on the key explanation to this direction, and thought that in this direction whole with the international convention trail connection, has constructed the comprehensive risk management system to our country Commercial bank to have the profound significance. key word: Commercial bank; Internal con