我国商业银行的内部控制研究毕业论文.doc

本科毕业论文（设计） 我国商业银行的内部控制研究 河北科技师范学院本科毕业论文（设计） 摘 要 PAGE II PAGE I 摘 要 PAGE III 摘 要 随着金融自由化、经济一体化程度的不断加深，商业银行的内部控制越来越受到各国银行和监管当局的重视，有效的内控制度在商业银行保障自身稳健运营的过程中发挥着不可替代的作用。我国商业银行在内控体系建设方面起步较晚，在内部控制的许多方面仍然沿袭着旧体制中的一系列规章制度，缺乏对内部控制建设的总体规划，一套完整有效的内控系统远未形成，因此在内部控制工作中存在着诸多问题，影响着内控体系的建设。本文以加强我国商业银行内部控制建设为出发点，防范和化解银行风险，提高我国商业银行的经营水平为目的，结合内部控制的基本原理，介绍了商业银行内部控制发展的现状，分析了目前我国商业银行内部控制存在的问题，针对这些问题提出了健全组织机构、优化内控环境、完善评估体系、加强内部审计等方面的解决措施。 关键词：商业银行；内部控制；防范风险 Abstract As the degree of financial liberalization and economic integration become more and more deep, commercial bank and relevant authorities allover the world pay more attention to the commercial bank internal control. Effective internal control system plays an irreplaceable role in commercial bank’s stability operation. Since the construction of commercial bank internal control system start lately in our country, we still follow a series of old rules and regulations in many aspects, and lack of an overall plan for the internal control construction. Due to a complete set of effective internal control system is far from forming, there are a lot of problems in the internal control and they also influence the construction. This paper aims to strengthen the build of commercial bank internal system in our country, prevent and defuse financial risk, and for the purpose to improve the management level of commercial bank. Based on the basic internal control principle and the current situation of commercial bank internal control, some problems are analyzed and some resolutions such as perfecting organization, optimization internal control environment , perfect evaluation system and strengthen internal audit about these problems are put forward. Keywords: Commercial bank; Internal control; Defuse risk 目 录 PAGE IV PAGE 11 目 录 PAGE II 目 录 TOC \o 1-3 \h \z \u 摘 要 h I Abstract h I 一 我国商业银行内部控制概况 h 1 （一） 商业银行内部控制的涵义 h 1 （二） 商业银行内部控制的目标 h 1 （三） 商业银行内部控制的构成要素