浅析中国建设银行内部控制问题论文.doc

PAGE 10 PAGE I 1 浅析中国建设银行内部控制问题 摘要 中国银行是我国金融业的重要组成部分，中国建设银行在中国银行业占有举足轻重的地位。近年来，尽管建设银行在内部控制建设方面采取了一系列的措施，内部控制制度不断完善，内控能力有所提升，但金融大案、不良资产的增加仍在发生，这无疑暴露出建设银行经营中存在着大量的不安全因素。本文主要从操作风险控制、信用风险控制、市场风险控制三方面着手，对建设银行内部控制的问题、原因进行分析论证，并提出了改进措施和解决方案。 通过对建行内部控制的研究，从而认识到只有进一步完善银行的内部控制，才能有效防范银行风险，保持银行长期稳健的运行。 关键字:内部控制；操作风险控制；信用风险控制；市场风险控制 Recent Analysis of the internal control issues in China Construction Bank Abstract The China’s Bank are the important part of the China’s finance and China Construction Bank plays a decisive role in the China’s banks. In recent years, China Construction Bank has taken a series of measures in the construction of the internal control. Indeed, the system of internal control was constantly improved and internal control ability has been strengthened. However, big financial cases and the increase in non-performing assets are still in occurrence. There is no doubt that these facts expose China Construction Bank management is with massive insecure factors. This paper focus on the following three parts: Operation risk control, Credit risk control, Market risk control. It explores the problem and the reason of the internal control of China Construction bank and improved measures and solutions are proposed in this article. Key words:　Internal control Operation risk control, Credit risk control, Market system risk control 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc325031629 1绪论 PAGEREF _Toc325031629 \h 1 HYPERLINK \l _Toc325031630 2国内外商业银行内部控制制度现状对比 PAGEREF _Toc325031630 \h 2 HYPERLINK \l _Toc325031631 2.1我国商业银行内部控制制度的现状 PAGEREF _Toc325031631 \h 2 HYPERLINK \l _Toc325031632 2.2美国商业银行内部控制的特点 PAGEREF _Toc325031632 \h 2 HYPERLINK \l _Toc325031633 3中国建设银行内部控制概述 PAGEREF _Toc325031633 \h 3 HYPERLINK \l _Toc325031634 3.1内部控制的概念 PAGEREF _Toc325031634 \h 3 HYPERLINK \l _Toc325031635 3.2商业银行面临的主要风险 PAGEREF _Toc325031635 \h 3 HYPERLINK \l _Toc325031636 4中国建设银行内部控制存在的问题及原因分析 PAGEREF _Toc325031636 \h 5 HYPERLINK \l _Toc325031637 4.1操作风险内部控制 PAGEREF _Toc3